DEVILLE: 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.
DEVILLE
Largest movements
- Cash -€26,904
down €26,904 (-66.3%), from €40,595 to €13,691
mainly Net result for the year (-€24,333) and Contributions, distributions and other (-€13,000)
- Tangible fixed assets -€10,726
down €10,726 (-40.3%), from €26,588 to €15,862
of which Furniture and vehicles: -€10,334
- Receivables within one year -€4,066
down €4,066 (-24.3%), from €16,768 to €12,701
of which Trade receivables: -€2,865
- Financial fixed assets -€2,000
down €2,000 (-47.9%), from €4,175 to €2,175
- Profit (loss) carried forward -€24,333
down €24,333, from €12,476 to -€11,856
- Reserves -€13,000
down €13,000 (-87.5%), from €14,860 to €1,860
of which Distributable reserves: -€13,000
- Other debts +€12,499
up €12,499 (+597.1%), from €2,093 to €14,592
- Debts after one year -€10,688
down €10,688 (-61.9%), from €17,256 to €6,568
- Trade debts -€6,715
down €6,715 (-75.8%), from €8,864 to €2,149
- Gross operating margin -€31,724
down €31,724 (-22.5%), from €140,743 to €109,019
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 | €93,326 | €50,167 | -€43,159 | -46.2% |
| Fixed assets | 21/28 | €31,509 | €18,587 | -€12,921 | -41.0% |
| Intangible fixed assets | 21 | €745 | €551 | -€195 | -26.1% |
| Tangible fixed assets | 22/27 | €26,588 | €15,862 | -€10,726 | -40.3% |
| Plant, machinery and equipment | 23 | €1,119 | €727 | -€392 | -35.1% |
| Furniture and vehicles | 24 | €25,469 | €15,135 | -€10,334 | -40.6% |
| Financial fixed assets | 28 | €4,175 | €2,175 | -€2,000 | -47.9% |
| Current assets | 29/58 | €61,817 | €31,579 | -€30,238 | -48.9% |
| Stocks and contracts in progress | 3 | €3,999 | €4,896 | +€897 | +22.4% |
| Stocks | 30/36 | €3,999 | €4,896 | +€897 | +22.4% |
| Amounts receivable within one year | 40/41 | €16,768 | €12,701 | -€4,066 | -24.3% |
| Trade receivables | 40 | €13,968 | €11,103 | -€2,865 | -20.5% |
| Other amounts receivable | 41 | €2,800 | €1,598 | -€1,202 | -42.9% |
| Cash at bank and in hand | 54/58 | €40,595 | €13,691 | -€26,904 | -66.3% |
| Deferred charges and accrued income | 490/1 | €456 | €291 | -€165 | -36.2% |
| Total equity and liabilities | 10/49 | €93,326 | €50,167 | -€43,159 | -46.2% |
| Equity | 10/15 | €45,936 | €8,604 | -€37,333 | -81.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €14,860 | €1,860 | -€13,000 | -87.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €0 | -€13,000 | -100.0% |
| Profit (loss) carried forward | 14 | €12,476 | -€11,856 | -€24,333 | |
| Amounts payable | 17/49 | €47,390 | €41,563 | -€5,826 | -12.3% |
| Amounts payable after more than one year | 17 | €17,256 | €6,568 | -€10,688 | -61.9% |
| Financial debts | 170/4 | €17,256 | €6,568 | -€10,688 | -61.9% |
| Amounts payable within one year | 42/48 | €30,134 | €34,995 | +€4,861 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €10,759 | €10,688 | -€71 | -0.7% |
| Trade debts | 44 | €8,864 | €2,149 | -€6,715 | -75.8% |
| Suppliers | 440/4 | €8,864 | €2,149 | -€6,715 | -75.8% |
| Taxes, remuneration and social security | 45 | €8,418 | €7,567 | -€851 | -10.1% |
| Taxes | 450/3 | €1,760 | €2,584 | +€824 | +46.8% |
| Remuneration and social security | 454/9 | €6,658 | €4,982 | -€1,675 | -25.2% |
| Other amounts payable | 47/48 | €2,093 | €14,592 | +€12,499 | +597.1% |
| Remuneration, social security and pensions | 62 | €121,338 | €121,293 | -€45 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,172 | €10,921 | -€251 | -2.2% |
| Other operating charges | 640/8 | €1,191 | €34 | -€1,157 | -97.2% |
| Gross operating margin | 9900 | €140,743 | €109,019 | -€31,724 | -22.5% |
| Operating profit (loss) | 9901 | €7,042 | -€23,228 | -€30,271 | |
| Financial income | 75/76B | €0 | €11 | +€10 | +6135.3% |
| Recurring financial income | 75 | €0 | €11 | +€10 | +6135.3% |
| Financial charges | 65/66B | €1,611 | €1,115 | -€496 | -30.8% |
| Recurring financial charges | 65 | €1,611 | €1,115 | -€496 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €5,432 | -€24,333 | -€29,765 | |
| Profit (loss) for the period | 9904 | €5,432 | -€24,333 | -€29,765 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,432 | -€24,333 | -€29,765 |
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.