DEVEUX & COLLIN: what changed
What changed
DEVEUX & COLLIN
NACE 23.700, Cutting, shaping and finishing of stone
filed annual accounts (NBB)
Net result for the year
€304,996
2024 · €168,496+€136,500
Equity
€704,141
2024 · €599,145+€104,996
Cash
€351,016
2024 · €315,904+€35,112
Balance sheet total
€1.4m
2024 · €1.1m+€286,827
Largest movements
Assets
- Financial fixed assets +€200,000
up €200,000 (+43,011%), from €465 to €200,465
- Receivables within one year +€65,437
up €65,437 (+19.6%), from €334,624 to €400,062
of which Trade receivables: +€124,083
- Cash +€35,112
up €35,112 (+11.1%), from €315,904 to €351,016
mainly Net result for the year (+€304,996) and Other debts (+€139,995)
Equity and liabilities
- Other debts +€139,995
up €139,995 (+119%), from €118,046 to €258,041
- Profit (loss) carried forward +€104,996
up €104,996 (+65.7%), from €159,745 to €264,741
- Debts after one year -€48,260
down €48,260 (-25.6%), from €188,273 to €140,013
- Tax, wage and social debts +€42,434
up €42,434 (+52.3%), from €81,061 to €123,495
of which Taxes: +€45,052
- Current portion of long-term debt +€23,399
up €23,399, from €0 to €23,399
Income statement
- Gross operating margin +€175,835
up €175,835 (+49.8%), from €353,184 to €529,019
- Taxes +€45,487
up €45,487 (+88.3%), from €51,505 to €96,992
- Staff costs -€5,669
down €5,669 (-10.2%), from €55,697 to €50,028
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€168,496
Gross operating margin
+€175,835
Staff costs
+€5,669
Depreciation
-€557
Other operating charges
-€570
Financial income
+€345
Financial charges
+€1,266
Taxes
-€45,487
Result 2025
€304,996
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€521,059
Investment
-€261,086
Financing
-€224,861
Cash 2024
€315,904
From operations (derived)
+€521,059
Net result for the year
+€304,996
Depreciation
+€66,990
Stocks and contracts
+€2,594
Receivables within one year
-€65,437
Deferred charges and accrued income
+€5,224
Trade debts
+€10,986
Tax, wage and social debts
+€42,434
Advances received
+€8,067
Other debts
+€139,995
Accrued charges and deferred income
+€5,210
Investment (derived)
-€261,086
Investment in fixed assets (net)
-€261,086
Financing
-€224,861
Debts after one year
-€48,260
Current portion of long-term debt
+€23,399
Contributions, distributions and other
-€200,000
Cash 2025
€351,016
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,106,189 | €1,393,016 | +€286,827 | +25.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €433,061 | €627,156 | +€194,095 | +44.8% |
| Tangible fixed assets | 22/27 | €432,596 | €426,691 | -€5,905 | -1.4% |
| Land and buildings | 22 | €296,248 | €275,654 | -€20,594 | -7.0% |
| Plant, machinery and equipment | 23 | €7,808 | €3,836 | -€3,972 | -50.9% |
| Furniture and vehicles | 24 | €128,540 | €147,201 | +€18,661 | +14.5% |
| Financial fixed assets | 28 | €465 | €200,465 | +€200,000 | +43,011% |
| Current assets | 29/58 | €673,128 | €765,860 | +€92,732 | +13.8% |
| Stocks and contracts in progress | 3 | €14,413 | €11,819 | -€2,594 | -18.0% |
| Stocks | 30/36 | €14,413 | €11,819 | -€2,594 | -18.0% |
| Amounts receivable within one year | 40/41 | €334,624 | €400,062 | +€65,437 | +19.6% |
| Trade receivables | 40 | €222,723 | €346,805 | +€124,083 | +55.7% |
| Other amounts receivable | 41 | €111,902 | €53,257 | -€58,645 | -52.4% |
| Cash at bank and in hand | 54/58 | €315,904 | €351,016 | +€35,112 | +11.1% |
| Deferred charges and accrued income | 490/1 | €8,187 | €2,964 | -€5,224 | -63.8% |
| Total equity and liabilities | 10/49 | €1,106,189 | €1,393,016 | +€286,827 | +25.9% |
| Equity | 10/15 | €599,145 | €704,141 | +€104,996 | +17.5% |
| Contributions | 10/11 | €46,000 | €46,000 | = | 0.0% |
| Reserves | 13 | €393,400 | €393,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,600 | €4,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,600 | €4,600 | = | 0.0% |
| Distributable reserves | 133 | €388,800 | €388,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,745 | €264,741 | +€104,996 | +65.7% |
| Amounts payable | 17/49 | €507,044 | €688,875 | +€181,831 | +35.9% |
| Amounts payable after more than one year | 17 | €188,273 | €140,013 | -€48,260 | -25.6% |
| Financial debts | 170/4 | €188,273 | €140,013 | -€48,260 | -25.6% |
| Amounts payable within one year | 42/48 | €317,401 | €542,282 | +€224,881 | +70.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €23,399 | +€23,399 | |
| Trade debts | 44 | €118,294 | €129,280 | +€10,986 | +9.3% |
| Suppliers | 440/4 | €118,294 | €129,280 | +€10,986 | +9.3% |
| Advances received on contracts in progress | 46 | - | €8,067 | +€8,067 | |
| Taxes, remuneration and social security | 45 | €81,061 | €123,495 | +€42,434 | +52.3% |
| Taxes | 450/3 | €76,946 | €121,998 | +€45,052 | +58.6% |
| Remuneration and social security | 454/9 | €4,115 | €1,497 | -€2,618 | -63.6% |
| Other amounts payable | 47/48 | €118,046 | €258,041 | +€139,995 | +119% |
| Accrued charges and deferred income | 492/3 | €1,370 | €6,580 | +€5,210 | +380% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €55,697 | €50,028 | -€5,669 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,434 | €66,990 | +€557 | +0.8% |
| Other operating charges | 640/8 | €6,341 | €6,911 | +€570 | +9.0% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €353,184 | €529,019 | +€175,835 | +49.8% |
| Operating profit (loss) | 9901 | €224,713 | €405,089 | +€180,377 | +80.3% |
| Financial income | 75/76B | €3,108 | €3,453 | +€345 | +11.1% |
| Recurring financial income | 75 | €3,108 | €3,453 | +€345 | +11.1% |
| Financial charges | 65/66B | €7,820 | €6,554 | -€1,266 | -16.2% |
| Recurring financial charges | 65 | €7,820 | €6,554 | -€1,266 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €220,001 | €401,988 | +€181,987 | +82.7% |
| Income taxes | 67/77 | €51,505 | €96,992 | +€45,487 | +88.3% |
| Profit (loss) for the period | 9904 | €168,496 | €304,996 | +€136,500 | +81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €168,496 | €304,996 | +€136,500 | +81.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.