DEVILDER.COM: 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.
DEVILDER.COM
Largest movements
- Receivables within one year +€84,416
up €84,416 (+103%), from €82,153 to €166,569
of which Other amounts receivable: +€56,426
- Cash -€42,900
down €42,900 (-37.8%), from €113,381 to €70,481
mainly Contributions, distributions and other (-€250,945) and Receivables within one year (-€84,416)
- Current investments +€18,336
up €18,336 (+41.6%), from €44,055 to €62,391
- Receivables after one year -€17,500
down €17,500 (-4.4%), from €400,218 to €382,718
of which Other amounts receivable: -€17,500
- Tangible fixed assets +€13,763
up €13,763 (+4.2%), from €326,479 to €340,243
- Other debts +€237,272
up €237,272 (+20,595%), from €1,152 to €238,424
- Reserves -€188,005
down €188,005 (-34.1%), from €550,746 to €362,741
of which Distributable reserves: -€188,005
- Tax, wage and social debts +€13,583
up €13,583 (+74,466%), from €18 to €13,601
- Gross operating margin +€11,492
up €11,492 (+12.7%), from €90,444 to €101,935
- Depreciation -€4,834
down €4,834 (-52.7%), from €9,182 to €4,347
- Taxes +€4,319
up €4,319 (+18.4%), from €23,522 to €27,841
- Financial charges +€3,492
up €3,492 (+682%), from €512 to €4,004
- Financial income +€1,253
up €1,253 (+292%), from €430 to €1,683
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 | €976,343 | €1,040,076 | +€63,733 | +6.5% |
| Fixed assets | 21/28 | €326,703 | €340,466 | +€13,763 | +4.2% |
| Tangible fixed assets | 22/27 | €326,479 | €340,243 | +€13,763 | +4.2% |
| Land and buildings | 22 | €103,431 | €104,189 | +€758 | +0.7% |
| Plant, machinery and equipment | 23 | €1,021 | €4,610 | +€3,588 | +351% |
| Furniture and vehicles | 24 | €4,823 | €7,958 | +€3,135 | +65.0% |
| Other tangible fixed assets | 26 | €217,204 | €223,485 | +€6,281 | +2.9% |
| Financial fixed assets | 28 | €224 | €224 | = | 0.0% |
| Current assets | 29/58 | €649,640 | €699,609 | +€49,970 | +7.7% |
| Amounts receivable after more than one year | 29 | €400,218 | €382,718 | -€17,500 | -4.4% |
| Trade receivables | 290 | €127,509 | €127,509 | = | 0.0% |
| Other amounts receivable | 291 | €272,709 | €255,209 | -€17,500 | -6.4% |
| Stocks and contracts in progress | 3 | - | €6,707 | +€6,707 | |
| Stocks | 30/36 | - | €6,707 | +€6,707 | |
| Amounts receivable within one year | 40/41 | €82,153 | €166,569 | +€84,416 | +103% |
| Trade receivables | 40 | €25,567 | €53,557 | +€27,990 | +109% |
| Other amounts receivable | 41 | €56,587 | €113,013 | +€56,426 | +99.7% |
| Current investments | 50/53 | €44,055 | €62,391 | +€18,336 | +41.6% |
| Cash at bank and in hand | 54/58 | €113,381 | €70,481 | -€42,900 | -37.8% |
| Deferred charges and accrued income | 490/1 | €9,832 | €10,743 | +€912 | +9.3% |
| Total equity and liabilities | 10/49 | €976,343 | €1,040,076 | +€63,733 | +6.5% |
| Equity | 10/15 | €955,546 | €767,541 | -€188,005 | -19.7% |
| Contributions | 10/11 | €404,800 | €404,800 | = | 0.0% |
| Reserves | 13 | €550,746 | €362,741 | -€188,005 | -34.1% |
| Non-distributable reserves | 130/1 | €10,311 | €10,311 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,311 | €10,311 | = | 0.0% |
| Distributable reserves | 133 | €540,435 | €352,430 | -€188,005 | -34.8% |
| Amounts payable | 17/49 | €20,797 | €272,535 | +€251,738 | +1,210% |
| Amounts payable after more than one year | 17 | €2,484 | - | -€2,484 | |
| Financial debts | 170/4 | €2,484 | - | -€2,484 | |
| Amounts payable within one year | 42/48 | €18,313 | €272,535 | +€254,222 | +1,388% |
| Current portion of amounts payable after more than one year | 42 | €4,213 | €14,261 | +€10,048 | +239% |
| Trade debts | 44 | €12,930 | €6,249 | -€6,681 | -51.7% |
| Suppliers | 440/4 | €12,930 | €6,249 | -€6,681 | -51.7% |
| Taxes, remuneration and social security | 45 | €18 | €13,601 | +€13,583 | +74,466% |
| Taxes | 450/3 | €18 | €13,601 | +€13,583 | +74,466% |
| Other amounts payable | 47/48 | €1,152 | €238,424 | +€237,272 | +20,595% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,182 | €4,347 | -€4,834 | -52.7% |
| Other operating charges | 640/8 | €2,700 | €2,909 | +€209 | +7.7% |
| Non-recurring operating charges | 66A | - | €1,578 | +€1,578 | |
| Gross operating margin | 9900 | €90,444 | €101,935 | +€11,492 | +12.7% |
| Operating profit (loss) | 9901 | €78,563 | €93,101 | +€14,539 | +18.5% |
| Financial income | 75/76B | €430 | €1,683 | +€1,253 | +292% |
| Recurring financial income | 75 | €430 | €1,683 | +€1,253 | +292% |
| Financial charges | 65/66B | €512 | €4,004 | +€3,492 | +682% |
| Recurring financial charges | 65 | €512 | €4,004 | +€3,492 | +682% |
| Profit (loss) for the period before taxes | 9903 | €78,480 | €90,781 | +€12,300 | +15.7% |
| Income taxes | 67/77 | €23,522 | €27,841 | +€4,319 | +18.4% |
| Profit (loss) for the period | 9904 | €54,959 | €62,940 | +€7,981 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,959 | €62,940 | +€7,981 | +14.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.