DEVILERS SRL: 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.
DEVILERS SRL
Largest movements
- Tangible fixed assets -€63,082
down €63,082 (-7.7%), from €817,788 to €754,707
of which Land and buildings: -€41,004
- Receivables within one year -€37,474
down €37,474 (-55.0%), from €68,098 to €30,624
of which Trade receivables: -€45,327
- Cash -€13,120
down €13,120 (-29.7%), from €44,157 to €31,037
mainly Debts after one year (-€118,743) and Advances received (-€52,816)
- Debts after one year -€118,743
down €118,743 (-16.0%), from €744,197 to €625,455
of which Financial debts: -€85,743
- Advances received -€52,816
no longer reported in 2025 (was €52,816)
- Profit (loss) carried forward +€36,958
up €36,958 (+31.6%), from €117,115 to €154,073
- Other debts +€18,925
up €18,925 (+17.6%), from €107,533 to €126,458
- Gross operating margin -€66,573
down €66,573 (-33.9%), from €196,467 to €129,894
- Financial income -€29,900
no longer reported in 2025 (was €29,900)
- Taxes -€13,415
down €13,415 (-56.7%), from €23,677 to €10,261
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 | €1,163,550 | €1,050,043 | -€113,507 | -9.8% |
| Fixed assets | 21/28 | €1,047,891 | €984,809 | -€63,082 | -6.0% |
| Tangible fixed assets | 22/27 | €817,788 | €754,707 | -€63,082 | -7.7% |
| Land and buildings | 22 | €734,800 | €693,796 | -€41,004 | -5.6% |
| Furniture and vehicles | 24 | €82,989 | €60,911 | -€22,078 | -26.6% |
| Financial fixed assets | 28 | €230,102 | €230,102 | = | 0.0% |
| Current assets | 29/58 | €115,660 | €65,234 | -€50,425 | -43.6% |
| Amounts receivable within one year | 40/41 | €68,098 | €30,624 | -€37,474 | -55.0% |
| Trade receivables | 40 | €67,818 | €22,491 | -€45,327 | -66.8% |
| Other amounts receivable | 41 | €280 | €8,133 | +€7,853 | +2807.4% |
| Cash at bank and in hand | 54/58 | €44,157 | €31,037 | -€13,120 | -29.7% |
| Deferred charges and accrued income | 490/1 | €3,405 | €3,573 | +€169 | +5.0% |
| Total equity and liabilities | 10/49 | €1,163,550 | €1,050,043 | -€113,507 | -9.8% |
| Equity | 10/15 | €129,526 | €166,484 | +€36,958 | +28.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,411 | €7,411 | = | 0.0% |
| Distributable reserves | 133 | €7,411 | €7,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,115 | €154,073 | +€36,958 | +31.6% |
| Amounts payable | 17/49 | €1,034,024 | €883,560 | -€150,465 | -14.6% |
| Amounts payable after more than one year | 17 | €744,197 | €625,455 | -€118,743 | -16.0% |
| Financial debts | 170/4 | €648,197 | €562,455 | -€85,743 | -13.2% |
| Other amounts payable | 178/9 | €96,000 | €63,000 | -€33,000 | -34.4% |
| Amounts payable within one year | 42/48 | €289,182 | €257,625 | -€31,557 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €117,430 | €118,743 | +€1,313 | +1.1% |
| Trade debts | 44 | €926 | €1,038 | +€112 | +12.1% |
| Suppliers | 440/4 | €926 | €1,038 | +€112 | +12.1% |
| Advances received on contracts in progress | 46 | €52,816 | - | -€52,816 | |
| Taxes, remuneration and social security | 45 | €10,477 | €11,387 | +€909 | +8.7% |
| Taxes | 450/3 | €10,477 | €8,901 | -€1,577 | -15.0% |
| Remuneration and social security | 454/9 | - | €2,486 | +€2,486 | |
| Other amounts payable | 47/48 | €107,533 | €126,458 | +€18,925 | +17.6% |
| Accrued charges and deferred income | 492/3 | €645 | €480 | -€165 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,082 | €63,082 | = | 0.0% |
| Other operating charges | 640/8 | €9,431 | €9,766 | +€335 | +3.5% |
| Non-recurring operating charges | 66A | €1,694 | - | -€1,694 | |
| Gross operating margin | 9900 | €196,467 | €129,894 | -€66,573 | -33.9% |
| Operating profit (loss) | 9901 | €122,260 | €57,047 | -€65,213 | -53.3% |
| Financial income | 75/76B | €29,900 | - | -€29,900 | |
| Recurring financial income | 75 | €29,900 | - | -€29,900 | |
| Financial charges | 65/66B | €11,368 | €9,828 | -€1,540 | -13.6% |
| Recurring financial charges | 65 | €11,368 | €9,828 | -€1,540 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €140,792 | €47,219 | -€93,573 | -66.5% |
| Income taxes | 67/77 | €23,677 | €10,261 | -€13,415 | -56.7% |
| Profit (loss) for the period | 9904 | €117,115 | €36,958 | -€80,158 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €117,115 | €36,958 | -€80,158 | -68.4% |
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 9 October 2026 via checked.be.