DEVEUX FRUIT: what changed
Two financial 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.
DEVEUX FRUIT
Largest movements
- Tangible fixed assets -€19,190
down €19,190 (-4.1%), from €470,929 to €451,739
of which Furniture and vehicles: -€13,014
- Receivables within one year +€8,122
up €8,122 (+253%), from €3,207 to €11,329
of which Trade receivables: +€5,154
- Accrued charges and deferred income -€15,380
down €15,380 (-26.7%), from €57,645 to €42,265
- Debts after one year -€10,625
down €10,625 (-14.3%), from €74,375 to €63,750
- Reserves +€9,704
up €9,704 (+6.3%), from €154,592 to €164,295
- Depreciation -€19,763
down €19,763 (-41.3%), from €47,853 to €28,090
- Gross operating margin -€15,057
down €15,057 (-22.0%), from €68,406 to €53,349
- Taxes -€5,254
down €5,254 (-56.7%), from €9,267 to €4,013
- Financial charges +€3,069
up €3,069 (+63.0%), from €4,871 to €7,940
- Other operating charges +€1,700
up €1,700 (+66.9%), from €2,541 to €4,241
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.
Derived cash bridge
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 | €582,291 | €568,379 | -€13,912 | -2.4% |
| Fixed assets | 21/28 | €472,429 | €453,239 | -€19,190 | -4.1% |
| Tangible fixed assets | 22/27 | €470,929 | €451,739 | -€19,190 | -4.1% |
| Land and buildings | 22 | €378,966 | €378,363 | -€603 | -0.2% |
| Plant, machinery and equipment | 23 | €7,497 | €4,977 | -€2,521 | -33.6% |
| Furniture and vehicles | 24 | €58,201 | €45,186 | -€13,014 | -22.4% |
| Other tangible fixed assets | 26 | €26,265 | €23,213 | -€3,052 | -11.6% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €109,862 | €115,140 | +€5,279 | +4.8% |
| Stocks and contracts in progress | 3 | €1,300 | €1,300 | = | 0.0% |
| Stocks | 30/36 | €1,300 | €1,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,207 | €11,329 | +€8,122 | +253% |
| Trade receivables | 40 | €2,520 | €7,674 | +€5,154 | +205% |
| Other amounts receivable | 41 | €687 | €3,655 | +€2,968 | +432% |
| Current investments | 50/53 | €605 | €605 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,521 | €97,606 | -€2,915 | -2.9% |
| Deferred charges and accrued income | 490/1 | €4,229 | €4,301 | +€72 | +1.7% |
| Total equity and liabilities | 10/49 | €582,291 | €568,379 | -€13,912 | -2.4% |
| Equity | 10/15 | €386,104 | €395,807 | +€9,704 | +2.5% |
| Contributions | 10/11 | €231,512 | €231,512 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €154,592 | €164,295 | +€9,704 | +6.3% |
| Distributable reserves | 133 | €154,592 | €164,295 | +€9,704 | +6.3% |
| Amounts payable | 17/49 | €196,187 | €172,572 | -€23,615 | -12.0% |
| Amounts payable after more than one year | 17 | €74,375 | €63,750 | -€10,625 | -14.3% |
| Financial debts | 170/4 | €74,375 | €63,750 | -€10,625 | -14.3% |
| Amounts payable within one year | 42/48 | €64,167 | €66,556 | +€2,390 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €10,625 | €10,625 | = | 0.0% |
| Trade debts | 44 | €1,438 | €3,270 | +€1,832 | +127% |
| Suppliers | 440/4 | €1,438 | €3,270 | +€1,832 | +127% |
| Taxes, remuneration and social security | 45 | €1,307 | €1,865 | +€557 | +42.6% |
| Taxes | 450/3 | €1,307 | €1,865 | +€557 | +42.6% |
| Other amounts payable | 47/48 | €50,796 | €50,796 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €57,645 | €42,265 | -€15,380 | -26.7% |
| Non-recurring operating income | 76A | €4,992 | €1,162 | -€3,830 | -76.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,853 | €28,090 | -€19,763 | -41.3% |
| Other operating charges | 640/8 | €2,541 | €4,241 | +€1,700 | +66.9% |
| Gross operating margin | 9900 | €68,406 | €53,349 | -€15,057 | -22.0% |
| Operating profit (loss) | 9901 | €18,011 | €21,018 | +€3,006 | +16.7% |
| Financial income | 75/76B | €269 | €639 | +€370 | +137% |
| Recurring financial income | 75 | €269 | €639 | +€370 | +137% |
| Financial charges | 65/66B | €4,871 | €7,940 | +€3,069 | +63.0% |
| Recurring financial charges | 65 | €4,871 | €7,940 | +€3,069 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €13,410 | €13,717 | +€307 | +2.3% |
| Income taxes | 67/77 | €9,267 | €4,013 | -€5,254 | -56.7% |
| Profit (loss) for the period | 9904 | €4,143 | €9,704 | +€5,561 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €4,143 | €9,704 | +€5,561 | +134% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.