Devillé Arcade: 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.
Devillé Arcade
Largest movements
- Receivables within one year -€6,329
down €6,329 (-80.7%), from €7,844 to €1,515
of which Trade receivables: -€6,333
- Cash -€5,547
down €5,547 (-100.0%), from €5,547 to €0
mainly Tax, wage and social debts (-€9,272) and Net result for the year (-€8,413)
- Tangible fixed assets -€1,591
down €1,591 (-20.7%), from €7,703 to €6,112
of which Furniture and vehicles: -€889
- Deferred charges and accrued income -€571
down €571 (-45.1%), from €1,268 to €697
- Stocks and contracts -€239
down €239 (-27.2%), from €879 to €640
- Other debts +€9,559
up €9,559 (+79.7%), from €11,998 to €21,557
- Tax, wage and social debts -€9,272
down €9,272 (-95.2%), from €9,740 to €468
of which Taxes: -€4,772
- Profit (loss) carried forward -€8,413
down €8,413 (-38.5%), from -€21,835 to -€30,248
- Current portion of long-term debt -€3,551
down €3,551 (-58.0%), from €6,125 to €2,575
- Debts after one year -€2,059
down €2,059 (-100.0%), from €2,059 to €0
- Gross operating margin -€3,985
down €3,985 (-185.3%), from -€2,150 to -€6,134
- Other operating charges -€198
down €198 (-62.3%), from €318 to €120
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 | €23,241 | €8,964 | -€14,277 | -61.4% |
| Fixed assets | 21/28 | €7,703 | €6,112 | -€1,591 | -20.7% |
| Tangible fixed assets | 22/27 | €7,703 | €6,112 | -€1,591 | -20.7% |
| Plant, machinery and equipment | 23 | €5,710 | €5,008 | -€702 | -12.3% |
| Furniture and vehicles | 24 | €1,993 | €1,104 | -€889 | -44.6% |
| Current assets | 29/58 | €15,537 | €2,851 | -€12,686 | -81.6% |
| Stocks and contracts in progress | 3 | €879 | €640 | -€239 | -27.2% |
| Stocks | 30/36 | €879 | €640 | -€239 | -27.2% |
| Amounts receivable within one year | 40/41 | €7,844 | €1,515 | -€6,329 | -80.7% |
| Trade receivables | 40 | €6,333 | €0 | -€6,333 | -100.0% |
| Other amounts receivable | 41 | €1,511 | €1,515 | +€4 | +0.3% |
| Cash at bank and in hand | 54/58 | €5,547 | €0 | -€5,547 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,268 | €697 | -€571 | -45.1% |
| Total equity and liabilities | 10/49 | €23,241 | €8,964 | -€14,277 | -61.4% |
| Equity | 10/15 | -€9,980 | -€18,393 | -€8,413 | -84.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,835 | -€30,248 | -€8,413 | -38.5% |
| Amounts payable | 17/49 | €33,221 | €27,357 | -€5,864 | -17.7% |
| Amounts payable after more than one year | 17 | €2,059 | €0 | -€2,059 | -100.0% |
| Financial debts | 170/4 | €2,059 | €0 | -€2,059 | -100.0% |
| Amounts payable within one year | 42/48 | €31,162 | €26,907 | -€4,255 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €6,125 | €2,575 | -€3,551 | -58.0% |
| Financial debts | 43 | - | €890 | +€890 | |
| Credit institutions | 430/8 | - | €890 | +€890 | |
| Trade debts | 44 | €3,299 | €1,417 | -€1,882 | -57.0% |
| Suppliers | 440/4 | €3,299 | €1,417 | -€1,882 | -57.0% |
| Taxes, remuneration and social security | 45 | €9,740 | €468 | -€9,272 | -95.2% |
| Taxes | 450/3 | €5,240 | €468 | -€4,772 | -91.1% |
| Remuneration and social security | 454/9 | €4,500 | €0 | -€4,500 | -100.0% |
| Other amounts payable | 47/48 | €11,998 | €21,557 | +€9,559 | +79.7% |
| Accrued charges and deferred income | 492/3 | €0 | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,808 | €1,802 | -€6 | -0.4% |
| Other operating charges | 640/8 | €318 | €120 | -€198 | -62.3% |
| Gross operating margin | 9900 | -€2,150 | -€6,134 | -€3,985 | -185.3% |
| Operating profit (loss) | 9901 | -€4,276 | -€8,056 | -€3,780 | -88.4% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €355 | €340 | -€15 | -4.1% |
| Recurring financial charges | 65 | €355 | €340 | -€15 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,631 | -€8,393 | -€3,762 | -81.2% |
| Income taxes | 67/77 | €43 | €20 | -€23 | -53.0% |
| Profit (loss) for the period | 9904 | -€4,674 | -€8,413 | -€3,739 | -80.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,674 | -€8,413 | -€3,739 | -80.0% |
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 11 October 2026 via checked.be.