DEVILLE - SCHULER: 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 - SCHULER
Largest movements
- Receivables within one year +€2,484
up €2,484 (+10.8%), from €23,075 to €25,559
of which Trade receivables: +€1,532
- Cash -€748
down €748 (-3.4%), from €22,296 to €21,547
mainly Net result for the year (-€2,681) and Receivables within one year (-€2,484)
- Trade debts +€7,811
up €7,811 (+1,603%), from €487 to €8,298
- Profit (loss) carried forward -€2,681
down €2,681 (-7.3%), from -€36,531 to -€39,213
- Tax, wage and social debts -€2,372
down €2,372 (-20.5%), from €11,581 to €9,210
of which Taxes: -€2,489
- Gross operating margin -€8,023
down €8,023 (-10.0%), from €79,842 to €71,818
- Taxes +€2,338
new in 2025: €2,338
- Staff costs -€1,544
down €1,544 (-2.2%), from €71,564 to €70,021
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 | €56,083 | €58,253 | +€2,169 | +3.9% |
| Fixed assets | 21/28 | €219 | €219 | = | 0.0% |
| Financial fixed assets | 28 | €219 | €219 | = | 0.0% |
| Current assets | 29/58 | €55,864 | €58,034 | +€2,169 | +3.9% |
| Stocks and contracts in progress | 3 | €10,494 | €10,928 | +€434 | +4.1% |
| Stocks | 30/36 | €10,494 | €10,928 | +€434 | +4.1% |
| Amounts receivable within one year | 40/41 | €23,075 | €25,559 | +€2,484 | +10.8% |
| Trade receivables | 40 | €20,562 | €22,095 | +€1,532 | +7.5% |
| Other amounts receivable | 41 | €2,513 | €3,464 | +€951 | +37.9% |
| Cash at bank and in hand | 54/58 | €22,296 | €21,547 | -€748 | -3.4% |
| Total equity and liabilities | 10/49 | €56,083 | €58,253 | +€2,169 | +3.9% |
| Equity | 10/15 | -€16,505 | -€19,187 | -€2,681 | -16.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,434 | €1,434 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,434 | €1,434 | = | 0.0% |
| Legal reserve | 130 | €1,434 | €1,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,531 | -€39,213 | -€2,681 | -7.3% |
| Amounts payable | 17/49 | €72,589 | €77,439 | +€4,851 | +6.7% |
| Amounts payable within one year | 42/48 | €72,589 | €77,439 | +€4,851 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €1,961 | €1,850 | -€111 | -5.6% |
| Trade debts | 44 | €487 | €8,298 | +€7,811 | +1,603% |
| Suppliers | 440/4 | €487 | €8,298 | +€7,811 | +1,603% |
| Taxes, remuneration and social security | 45 | €11,581 | €9,210 | -€2,372 | -20.5% |
| Taxes | 450/3 | €8,036 | €5,546 | -€2,489 | -31.0% |
| Remuneration and social security | 454/9 | €3,546 | €3,663 | +€118 | +3.3% |
| Other amounts payable | 47/48 | €58,559 | €58,081 | -€478 | -0.8% |
| Remuneration, social security and pensions | 62 | €71,564 | €70,021 | -€1,544 | -2.2% |
| Other operating charges | 640/8 | €387 | €488 | +€100 | +25.9% |
| Gross operating margin | 9900 | €79,842 | €71,818 | -€8,023 | -10.0% |
| Operating profit (loss) | 9901 | €7,890 | €1,310 | -€6,580 | -83.4% |
| Financial income | 75/76B | €14 | €21 | +€7 | +53.6% |
| Recurring financial income | 75 | €14 | €21 | +€7 | +53.6% |
| Financial charges | 65/66B | €1,016 | €1,675 | +€658 | +64.8% |
| Recurring financial charges | 65 | €1,016 | €1,675 | +€658 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €6,887 | -€344 | -€7,231 | |
| Income taxes | 67/77 | - | €2,338 | +€2,338 | |
| Profit (loss) for the period | 9904 | €6,887 | -€2,681 | -€9,569 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,887 | -€2,681 | -€9,569 |
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 20 October 2026 via checked.be.