Deveugle: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Deveugle
Largest movements
- Receivables within one year +€475,747
up €475,747 (+3880.6%), from €12,260 to €488,006
of which Other amounts receivable: +€480,750
- Tangible fixed assets -€30,207
down €30,207 (-2.5%), from €1.2m to €1.2m
of which Land and buildings: -€30,683
- Debts after one year +€391,730
up €391,730 (+36.6%), from €1.1m to €1.5m
- Other debts +€34,197
up €34,197 (+21.8%), from €156,761 to €190,958
- Current portion of long-term debt +€20,621
up €20,621 (+38.9%), from €53,024 to €73,644
- Depreciation -€104,200
down €104,200 (-61.3%), from €170,097 to €65,897
- Gross operating margin +€81,752
up €81,752 (+310.2%), from €26,356 to €108,108
- Financial charges -€6,317
down €6,317 (-13.5%), from €46,844 to €40,527
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,239,678 | €1,684,105 | +€444,427 | +35.9% |
| Fixed assets | 21/28 | €1,225,693 | €1,195,486 | -€30,207 | -2.5% |
| Tangible fixed assets | 22/27 | €1,210,491 | €1,180,284 | -€30,207 | -2.5% |
| Land and buildings | 22 | €1,201,179 | €1,170,496 | -€30,683 | -2.6% |
| Plant, machinery and equipment | 23 | €9,311 | €5,311 | -€4,000 | -43.0% |
| Furniture and vehicles | 24 | - | €4,476 | +€4,476 | |
| Financial fixed assets | 28 | €15,202 | €15,202 | = | 0.0% |
| Current assets | 29/58 | €13,985 | €488,619 | +€474,633 | +3393.8% |
| Amounts receivable within one year | 40/41 | €12,260 | €488,006 | +€475,747 | +3880.6% |
| Trade receivables | 40 | €6,485 | €1,482 | -€5,003 | -77.2% |
| Other amounts receivable | 41 | €5,775 | €486,525 | +€480,750 | +8324.9% |
| Cash at bank and in hand | 54/58 | €1,142 | - | -€1,142 | |
| Deferred charges and accrued income | 490/1 | €583 | €612 | +€29 | +5.0% |
| Total equity and liabilities | 10/49 | €1,239,678 | €1,684,105 | +€444,427 | +35.9% |
| Equity | 10/15 | -€99,113 | -€105,740 | -€6,627 | -6.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €64,000 | €64,000 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €64,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,113 | -€174,740 | -€6,627 | -3.9% |
| Amounts payable | 17/49 | €1,338,791 | €1,789,845 | +€451,054 | +33.7% |
| Amounts payable after more than one year | 17 | €1,069,026 | €1,460,756 | +€391,730 | +36.6% |
| Financial debts | 170/4 | €1,069,026 | €1,460,756 | +€391,730 | +36.6% |
| Amounts payable within one year | 42/48 | €269,765 | €329,089 | +€59,324 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €53,024 | €73,644 | +€20,621 | +38.9% |
| Financial debts | 43 | - | €5,125 | +€5,125 | |
| Credit institutions | 430/8 | - | €5,125 | +€5,125 | |
| Trade debts | 44 | €51,901 | €49,430 | -€2,471 | -4.8% |
| Suppliers | 440/4 | €51,901 | €49,430 | -€2,471 | -4.8% |
| Taxes, remuneration and social security | 45 | €8,080 | €9,932 | +€1,852 | +22.9% |
| Taxes | 450/3 | €8,080 | €8,057 | -€23 | -0.3% |
| Remuneration and social security | 454/9 | - | €1,875 | +€1,875 | |
| Other amounts payable | 47/48 | €156,761 | €190,958 | +€34,197 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,097 | €65,897 | -€104,200 | -61.3% |
| Other operating charges | 640/8 | €7,927 | €8,057 | +€131 | +1.6% |
| Gross operating margin | 9900 | €26,356 | €108,108 | +€81,752 | +310.2% |
| Operating profit (loss) | 9901 | -€151,668 | €34,153 | +€185,821 | |
| Financial income | 75/76B | €235 | - | -€235 | |
| Recurring financial income | 75 | €235 | - | -€235 | |
| Financial charges | 65/66B | €46,844 | €40,527 | -€6,317 | -13.5% |
| Recurring financial charges | 65 | €46,844 | €40,527 | -€6,317 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€198,277 | -€6,374 | +€191,903 | +96.8% |
| Income taxes | 67/77 | €276 | €253 | -€23 | -8.3% |
| Profit (loss) for the period | 9904 | -€198,553 | -€6,627 | +€191,926 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€198,553 | -€6,627 | +€191,926 | +96.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.