DEVILLE-THYS: 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-THYS
Largest movements
- Tangible fixed assets +€32,146
up €32,146 (+942.2%), from €3,412 to €35,558
of which Land and buildings: +€32,270
- Cash +€19,682
up €19,682 (+33.1%), from €59,451 to €79,133
mainly Net result for the year (+€31,005) and Debts after one year (+€20,598)
- Receivables within one year +€17,754
up €17,754 (+918.4%), from €1,933 to €19,687
of which Other amounts receivable: +€17,686
- Reserves +€31,005
up €31,005 (+77.1%), from €40,239 to €71,243
of which Distributable reserves: +€31,005
- Debts after one year +€20,598
new in 2025: €20,598
- Tax, wage and social debts +€17,065
up €17,065, from €0 to €17,065
- Current portion of long-term debt +€5,709
up €5,709, from €0 to €5,709
- Other debts -€3,913
down €3,913 (-22.6%), from €17,285 to €13,372
- Gross operating margin +€39,418
up €39,418 (+263.9%), from €14,936 to €54,354
- Taxes +€12,894
up €12,894 (+309.1%), from €4,171 to €17,065
- Depreciation +€1,624
up €1,624 (+65.0%), from €2,497 to €4,120
- Financial charges +€883
up €883 (+265.3%), from €333 to €1,216
- Other operating charges -€610
down €610 (-39.2%), from €1,558 to €948
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 | €65,331 | €134,574 | +€69,243 | +106.0% |
| Fixed assets | 21/28 | €3,412 | €35,558 | +€32,146 | +942.2% |
| Tangible fixed assets | 22/27 | €3,412 | €35,558 | +€32,146 | +942.2% |
| Land and buildings | 22 | €105 | €32,376 | +€32,270 | +30617.0% |
| Plant, machinery and equipment | 23 | €0 | €1,541 | +€1,541 | |
| Furniture and vehicles | 24 | €3,307 | €1,641 | -€1,665 | -50.4% |
| Current assets | 29/58 | €61,919 | €99,017 | +€37,097 | +59.9% |
| Amounts receivable within one year | 40/41 | €1,933 | €19,687 | +€17,754 | +918.4% |
| Trade receivables | 40 | €619 | €687 | +€67 | +10.9% |
| Other amounts receivable | 41 | €1,314 | €19,000 | +€17,686 | +1346.1% |
| Cash at bank and in hand | 54/58 | €59,451 | €79,133 | +€19,682 | +33.1% |
| Deferred charges and accrued income | 490/1 | €536 | €198 | -€338 | -63.1% |
| Total equity and liabilities | 10/49 | €65,331 | €134,574 | +€69,243 | +106.0% |
| Equity | 10/15 | €46,439 | €77,443 | +€31,005 | +66.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,239 | €71,243 | +€31,005 | +77.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €40,239 | €71,243 | +€31,005 | +77.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €18,893 | €57,131 | +€38,238 | +202.4% |
| Amounts payable after more than one year | 17 | - | €20,598 | +€20,598 | |
| Financial debts | 170/4 | - | €20,598 | +€20,598 | |
| Amounts payable within one year | 42/48 | €18,893 | €36,533 | +€17,640 | +93.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €5,709 | +€5,709 | |
| Trade debts | 44 | €1,608 | €387 | -€1,220 | -75.9% |
| Suppliers | 440/4 | €1,608 | €387 | -€1,220 | -75.9% |
| Taxes, remuneration and social security | 45 | €0 | €17,065 | +€17,065 | |
| Taxes | 450/3 | €0 | €17,065 | +€17,065 | |
| Other amounts payable | 47/48 | €17,285 | €13,372 | -€3,913 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,497 | €4,120 | +€1,624 | +65.0% |
| Other operating charges | 640/8 | €1,558 | €948 | -€610 | -39.2% |
| Gross operating margin | 9900 | €14,936 | €54,354 | +€39,418 | +263.9% |
| Operating profit (loss) | 9901 | €10,881 | €49,286 | +€38,405 | +352.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -89.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -89.5% |
| Financial charges | 65/66B | €333 | €1,216 | +€883 | +265.3% |
| Recurring financial charges | 65 | €333 | €1,216 | +€883 | +265.3% |
| Profit (loss) for the period before taxes | 9903 | €10,549 | €48,070 | +€37,521 | +355.7% |
| Income taxes | 67/77 | €4,171 | €17,065 | +€12,894 | +309.1% |
| Profit (loss) for the period | 9904 | €6,378 | €31,005 | +€24,627 | +386.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,378 | €31,005 | +€24,627 | +386.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.