DEVILLE: 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.
DEVILLE
Largest movements
- Tangible fixed assets -€9,532
down €9,532 (-20.9%), from €45,600 to €36,068
of which Furniture and vehicles: -€8,952
- Cash +€5,066
up €5,066 (+20.2%), from €25,078 to €30,144
mainly Depreciation (+€9,532) and Other debts (+€7,230)
- Receivables within one year -€4,377
down €4,377 (-19.8%), from €22,135 to €17,758
of which Trade receivables: -€2,207
- Deferred charges and accrued income -€2,276
down €2,276 (-51.0%), from €4,461 to €2,185
- Other debts +€7,230
up €7,230 (+516.8%), from €1,399 to €8,629
- Profit (loss) carried forward -€6,554
down €6,554 (-10.9%), from €60,297 to €53,743
- Tax, wage and social debts -€5,365
down €5,365 (-91.8%), from €5,844 to €479
of which Remuneration and social security: -€4,000
- Debts after one year -€5,060
down €5,060 (-56.0%), from €9,030 to €3,970
- Gross operating margin -€13,234
down €13,234 (-51.7%), from €25,594 to €12,360
- Depreciation +€7,472
up €7,472 (+362.8%), from €2,060 to €9,532
- Taxes -€4,590
down €4,590, from €4,520 to -€70
- Other operating charges +€4,095
up €4,095 (+110.5%), from €3,705 to €7,800
- Financial charges +€279
up €279 (+28.4%), from €982 to €1,261
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,951 | €127,940 | -€10,011 | -7.3% |
| Fixed assets | 21/28 | €45,600 | €36,068 | -€9,532 | -20.9% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €45,600 | €36,068 | -€9,532 | -20.9% |
| Furniture and vehicles | 24 | €43,280 | €34,328 | -€8,952 | -20.7% |
| Other tangible fixed assets | 26 | €2,320 | €1,740 | -€580 | -25.0% |
| Current assets | 29/58 | €92,351 | €91,872 | -€479 | -0.5% |
| Stocks and contracts in progress | 3 | €40,677 | €41,784 | +€1,107 | +2.7% |
| Stocks | 30/36 | €40,677 | €41,784 | +€1,107 | +2.7% |
| Amounts receivable within one year | 40/41 | €22,135 | €17,758 | -€4,377 | -19.8% |
| Trade receivables | 40 | €19,549 | €17,342 | -€2,207 | -11.3% |
| Other amounts receivable | 41 | €2,586 | €416 | -€2,170 | -83.9% |
| Cash at bank and in hand | 54/58 | €25,078 | €30,144 | +€5,066 | +20.2% |
| Deferred charges and accrued income | 490/1 | €4,461 | €2,185 | -€2,276 | -51.0% |
| Total equity and liabilities | 10/49 | €137,951 | €127,940 | -€10,011 | -7.3% |
| Equity | 10/15 | €102,097 | €95,543 | -€6,554 | -6.4% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €3,800 | €3,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,800 | €3,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,297 | €53,743 | -€6,554 | -10.9% |
| Amounts payable | 17/49 | €35,854 | €32,397 | -€3,457 | -9.6% |
| Amounts payable after more than one year | 17 | €9,030 | €3,970 | -€5,060 | -56.0% |
| Financial debts | 170/4 | €9,030 | €3,970 | -€5,060 | -56.0% |
| Amounts payable within one year | 42/48 | €26,824 | €28,041 | +€1,217 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €4,806 | €5,060 | +€254 | +5.3% |
| Trade debts | 44 | €12,285 | €12,002 | -€283 | -2.3% |
| Suppliers | 440/4 | €12,285 | €12,002 | -€283 | -2.3% |
| Advances received on contracts in progress | 46 | €2,490 | €1,871 | -€620 | -24.9% |
| Taxes, remuneration and social security | 45 | €5,844 | €479 | -€5,365 | -91.8% |
| Taxes | 450/3 | €1,844 | €479 | -€1,365 | -74.0% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100.0% |
| Other amounts payable | 47/48 | €1,399 | €8,629 | +€7,230 | +516.8% |
| Accrued charges and deferred income | 492/3 | €0 | €386 | +€386 | |
| Remuneration, social security and pensions | 62 | €413 | €408 | -€5 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,060 | €9,532 | +€7,472 | +362.8% |
| Other operating charges | 640/8 | €3,705 | €7,800 | +€4,095 | +110.5% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | €25,594 | €12,360 | -€13,234 | -51.7% |
| Operating profit (loss) | 9901 | €19,416 | -€5,381 | -€24,797 | |
| Financial income | 75/76B | €168 | €17 | -€151 | -89.7% |
| Recurring financial income | 75 | €168 | €17 | -€151 | -89.7% |
| Financial charges | 65/66B | €982 | €1,261 | +€279 | +28.4% |
| Recurring financial charges | 65 | €982 | €1,261 | +€279 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €18,602 | -€6,624 | -€25,226 | |
| Income taxes | 67/77 | €4,520 | -€70 | -€4,590 | |
| Profit (loss) for the period | 9904 | €14,081 | -€6,554 | -€20,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,081 | -€6,554 | -€20,636 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.