Devillé Consult: 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 Consult
Largest movements
- Tangible fixed assets +€22,621
up €22,621 (+111%), from €20,411 to €43,033
of which Land and buildings: +€22,346
- Receivables within one year -€21,552
down €21,552 (-28.0%), from €76,937 to €55,385
of which Other amounts receivable: -€21,545
- Tax, wage and social debts +€3,313
up €3,313 (+239%), from €1,388 to €4,700
- Profit (loss) carried forward -€2,725
down €2,725 (-14.7%), from -€18,573 to -€21,298
- Trade debts +€1,321
up €1,321 (+9.6%), from €13,763 to €15,084
- Depreciation +€9,670
up €9,670 (+144%), from €6,696 to €16,366
- Gross operating margin +€4,358
up €4,358 (+38.5%), from €11,324 to €15,682
- Other operating charges +€1,498
up €1,498 (+340%), from €440 to €1,939
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 | €104,622 | €106,530 | +€1,908 | +1.8% |
| Fixed assets | 21/28 | €20,411 | €43,033 | +€22,621 | +111% |
| Tangible fixed assets | 22/27 | €20,411 | €43,033 | +€22,621 | +111% |
| Land and buildings | 22 | - | €22,346 | +€22,346 | |
| Plant, machinery and equipment | 23 | €1,538 | €815 | -€723 | -47.0% |
| Furniture and vehicles | 24 | €18,873 | €19,871 | +€998 | +5.3% |
| Current assets | 29/58 | €84,210 | €63,497 | -€20,713 | -24.6% |
| Amounts receivable within one year | 40/41 | €76,937 | €55,385 | -€21,552 | -28.0% |
| Trade receivables | 40 | €19,187 | €19,180 | -€7 | 0.0% |
| Other amounts receivable | 41 | €57,750 | €36,205 | -€21,545 | -37.3% |
| Cash at bank and in hand | 54/58 | €7,235 | €8,062 | +€827 | +11.4% |
| Deferred charges and accrued income | 490/1 | €38 | €50 | +€12 | +30.1% |
| Total equity and liabilities | 10/49 | €104,622 | €106,530 | +€1,908 | +1.8% |
| Equity | 10/15 | €88,815 | €86,090 | -€2,725 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,789 | €88,789 | = | 0.0% |
| 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 | €86,929 | €86,929 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,573 | -€21,298 | -€2,725 | -14.7% |
| Amounts payable | 17/49 | €15,806 | €20,440 | +€4,634 | +29.3% |
| Amounts payable within one year | 42/48 | €15,806 | €20,440 | +€4,634 | +29.3% |
| Trade debts | 44 | €13,763 | €15,084 | +€1,321 | +9.6% |
| Suppliers | 440/4 | €13,763 | €15,084 | +€1,321 | +9.6% |
| Taxes, remuneration and social security | 45 | €1,388 | €4,700 | +€3,313 | +239% |
| Taxes | 450/3 | €1,388 | €4,700 | +€3,313 | +239% |
| Other amounts payable | 47/48 | €656 | €656 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,696 | €16,366 | +€9,670 | +144% |
| Other operating charges | 640/8 | €440 | €1,939 | +€1,498 | +340% |
| Gross operating margin | 9900 | €11,324 | €15,682 | +€4,358 | +38.5% |
| Operating profit (loss) | 9901 | €4,188 | -€2,623 | -€6,811 | |
| Financial charges | 65/66B | €165 | €103 | -€63 | -38.0% |
| Recurring financial charges | 65 | €165 | €103 | -€63 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €4,023 | -€2,725 | -€6,748 | |
| Profit (loss) for the period | 9904 | €4,023 | -€2,725 | -€6,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,023 | -€2,725 | -€6,748 |
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 25 October 2026 via checked.be.