DEVILLE-VAN DER MEEREN: 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-VAN DER MEEREN
Largest movements
- Receivables within one year +€34,986
new in 2025: €34,986
of which Other amounts receivable: +€29,986
- Deferred charges and accrued income +€16,848
up €16,848 (+113%), from €14,926 to €31,774
- Stocks and contracts -€16,545
down €16,545 (-27.0%), from €61,350 to €44,804
- Receivables after one year -€11,244
down €11,244 (-64.8%), from €17,358 to €6,114
- Short-term financial debts +€19,744
up €19,744 (+199%), from €9,913 to €29,657
- Profit (loss) carried forward -€15,098
down €15,098 (-55.5%), from €27,228 to €12,130
- Debts after one year +€8,394
up €8,394 (+3.6%), from €230,002 to €238,395
- Tax, wage and social debts -€6,537
down €6,537 (-43.7%), from €14,973 to €8,436
of which Taxes: -€4,681
- Current portion of long-term debt +€5,731
up €5,731 (+40.9%), from €14,027 to €19,758
- Gross operating margin -€8,374
down €8,374 (-20.4%), from €40,979 to €32,605
- Depreciation +€4,704
up €4,704 (+15.6%), from €30,173 to €34,878
- Financial charges +€2,234
up €2,234 (+31.2%), from €7,160 to €9,394
- Other operating charges -€1,047
down €1,047 (-33.4%), from €3,130 to €2,083
- Financial income +€946
up €946 (+1,519%), from €62 to €1,008
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,128 | €364,539 | +€20,411 | +5.9% |
| Fixed assets | 21/28 | €250,495 | €246,862 | -€3,633 | -1.5% |
| Intangible fixed assets | 21 | €3,908 | €2,733 | -€1,175 | -30.1% |
| Tangible fixed assets | 22/27 | €246,527 | €244,069 | -€2,458 | -1.0% |
| Land and buildings | 22 | €215,656 | €198,282 | -€17,374 | -8.1% |
| Plant, machinery and equipment | 23 | €15,581 | €35,978 | +€20,397 | +131% |
| Furniture and vehicles | 24 | €15,290 | €9,809 | -€5,481 | -35.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €93,633 | €117,677 | +€24,044 | +25.7% |
| Amounts receivable after more than one year | 29 | €17,358 | €6,114 | -€11,244 | -64.8% |
| Other amounts receivable | 291 | €17,358 | €6,114 | -€11,244 | -64.8% |
| Stocks and contracts in progress | 3 | €61,350 | €44,804 | -€16,545 | -27.0% |
| Stocks | 30/36 | €61,350 | €44,804 | -€16,545 | -27.0% |
| Amounts receivable within one year | 40/41 | - | €34,986 | +€34,986 | |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | - | €29,986 | +€29,986 | |
| Deferred charges and accrued income | 490/1 | €14,926 | €31,774 | +€16,848 | +113% |
| Total equity and liabilities | 10/49 | €344,128 | €364,539 | +€20,411 | +5.9% |
| Equity | 10/15 | €62,228 | €47,130 | -€15,098 | -24.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,228 | €12,130 | -€15,098 | -55.5% |
| Amounts payable | 17/49 | €281,900 | €317,409 | +€35,509 | +12.6% |
| Amounts payable after more than one year | 17 | €230,002 | €238,395 | +€8,394 | +3.6% |
| Financial debts | 170/4 | €230,002 | €238,395 | +€8,394 | +3.6% |
| Amounts payable within one year | 42/48 | €51,898 | €75,449 | +€23,550 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €14,027 | €19,758 | +€5,731 | +40.9% |
| Financial debts | 43 | €9,913 | €29,657 | +€19,744 | +199% |
| Credit institutions | 430/8 | €9,913 | €29,657 | +€19,744 | +199% |
| Trade debts | 44 | €12,373 | €16,373 | +€4,000 | +32.3% |
| Suppliers | 440/4 | €12,373 | €16,373 | +€4,000 | +32.3% |
| Taxes, remuneration and social security | 45 | €14,973 | €8,436 | -€6,537 | -43.7% |
| Taxes | 450/3 | €13,116 | €8,436 | -€4,681 | -35.7% |
| Remuneration and social security | 454/9 | €1,856 | - | -€1,856 | |
| Other amounts payable | 47/48 | €613 | €1,225 | +€613 | +100% |
| Accrued charges and deferred income | 492/3 | - | €3,565 | +€3,565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,173 | €34,878 | +€4,704 | +15.6% |
| Other operating charges | 640/8 | €3,130 | €2,083 | -€1,047 | -33.4% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €40,979 | €32,605 | -€8,374 | -20.4% |
| Operating profit (loss) | 9901 | €7,676 | -€6,356 | -€14,032 | |
| Financial income | 75/76B | €62 | €1,008 | +€946 | +1,519% |
| Recurring financial income | 75 | €62 | €1,008 | +€946 | +1,519% |
| Financial charges | 65/66B | €7,160 | €9,394 | +€2,234 | +31.2% |
| Recurring financial charges | 65 | €7,160 | €9,394 | +€2,234 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €578 | -€14,742 | -€15,320 | |
| Income taxes | 67/77 | -€256 | €356 | +€612 | |
| Profit (loss) for the period | 9904 | €834 | -€15,098 | -€15,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €834 | -€15,098 | -€15,932 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.