DEVILLERS: 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.
DEVILLERS
Largest movements
- Receivables within one year -€166,034
down €166,034 (-8.6%), from €1.9m to €1.8m
of which Trade receivables: -€182,701
- Tangible fixed assets -€142,728
down €142,728 (-12.3%), from €1.2m to €1.0m
of which Leasing and similar rights: -€140,455
- Cash +€127,291
up €127,291 (+15.6%), from €815,313 to €942,603
mainly Net result for the year (+€306,387) and Depreciation (+€305,967)
- Other debts +€226,322
up €226,322 (+22.1%), from €1.0m to €1.2m
- Trade debts -€170,512
down €170,512 (-23.2%), from €734,849 to €564,337
- Tax, wage and social debts -€143,559
down €143,559 (-48.9%), from €293,684 to €150,124
of which Taxes: -€116,971
- Debts after one year -€67,772
down €67,772 (-10.8%), from €626,870 to €559,098
- Staff costs +€129,327
up €129,327 (+9.7%), from €1.3m to €1.5m
- Gross operating margin +€93,803
up €93,803 (+4.3%), from €2.2m to €2.3m
- Provisions +€75,000
up €75,000, from -€75,000 to €0
- Taxes -€27,372
down €27,372 (-17.9%), from €152,599 to €125,227
- Depreciation +€22,853
up €22,853 (+8.1%), from €283,114 to €305,967
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 | €4,086,610 | €3,928,425 | -€158,185 | -3.9% |
| Fixed assets | 21/28 | €1,163,715 | €1,020,986 | -€142,728 | -12.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,161,665 | €1,018,937 | -€142,728 | -12.3% |
| Plant, machinery and equipment | 23 | €146,758 | €195,659 | +€48,901 | +33.3% |
| Furniture and vehicles | 24 | €43,702 | €34,054 | -€9,647 | -22.1% |
| Leasing and similar rights | 25 | €561,897 | €421,442 | -€140,455 | -25.0% |
| Other tangible fixed assets | 26 | €409,309 | €367,782 | -€41,527 | -10.1% |
| Financial fixed assets | 28 | €2,049 | €2,049 | = | 0.0% |
| Current assets | 29/58 | €2,922,895 | €2,907,438 | -€15,457 | -0.5% |
| Stocks and contracts in progress | 3 | €151,193 | €155,550 | +€4,357 | +2.9% |
| Stocks | 30/36 | €151,193 | €155,550 | +€4,357 | +2.9% |
| Amounts receivable within one year | 40/41 | €1,929,808 | €1,763,774 | -€166,034 | -8.6% |
| Trade receivables | 40 | €1,293,378 | €1,110,677 | -€182,701 | -14.1% |
| Other amounts receivable | 41 | €636,430 | €653,097 | +€16,667 | +2.6% |
| Cash at bank and in hand | 54/58 | €815,313 | €942,603 | +€127,291 | +15.6% |
| Deferred charges and accrued income | 490/1 | €26,582 | €45,512 | +€18,930 | +71.2% |
| Total equity and liabilities | 10/49 | €4,086,610 | €3,928,425 | -€158,185 | -3.9% |
| Equity | 10/15 | €1,113,170 | €1,144,908 | +€31,738 | +2.9% |
| Contributions | 10/11 | €26,261 | €26,261 | = | 0.0% |
| Reserves | 13 | €15,756 | €15,756 | = | 0.0% |
| Distributable reserves | 133 | €15,756 | €15,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,066,155 | €1,066,542 | +€387 | 0.0% |
| Investment grants | 15 | €4,998 | €36,350 | +€31,352 | +627.3% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €2,973,440 | €2,783,517 | -€189,923 | -6.4% |
| Amounts payable after more than one year | 17 | €626,870 | €559,098 | -€67,772 | -10.8% |
| Financial debts | 170/4 | €626,870 | €559,098 | -€67,772 | -10.8% |
| Amounts payable within one year | 42/48 | €2,341,903 | €2,218,915 | -€122,988 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €229,548 | €202,578 | -€26,970 | -11.7% |
| Financial debts | 43 | €61,704 | €53,436 | -€8,268 | -13.4% |
| Credit institutions | 430/8 | €61,704 | €53,436 | -€8,268 | -13.4% |
| Trade debts | 44 | €734,849 | €564,337 | -€170,512 | -23.2% |
| Suppliers | 440/4 | €734,849 | €564,337 | -€170,512 | -23.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €293,684 | €150,124 | -€143,559 | -48.9% |
| Taxes | 450/3 | €165,792 | €48,821 | -€116,971 | -70.6% |
| Remuneration and social security | 454/9 | €127,892 | €101,304 | -€26,588 | -20.8% |
| Other amounts payable | 47/48 | €1,022,117 | €1,248,439 | +€226,322 | +22.1% |
| Accrued charges and deferred income | 492/3 | €4,667 | €5,504 | +€837 | +17.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,332,301 | €1,461,628 | +€129,327 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283,114 | €305,967 | +€22,853 | +8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€75,000 | €0 | +€75,000 | |
| Other operating charges | 640/8 | €30,481 | €34,321 | +€3,840 | +12.6% |
| Gross operating margin | 9900 | €2,156,904 | €2,250,707 | +€93,803 | +4.3% |
| Operating profit (loss) | 9901 | €586,008 | €448,791 | -€137,217 | -23.4% |
| Financial income | 75/76B | €29,207 | €35,597 | +€6,390 | +21.9% |
| Recurring financial income | 75 | €29,207 | €35,597 | +€6,390 | +21.9% |
| Financial charges | 65/66B | €45,081 | €52,774 | +€7,693 | +17.1% |
| Recurring financial charges | 65 | €45,081 | €52,774 | +€7,693 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €570,134 | €431,614 | -€138,520 | -24.3% |
| Income taxes | 67/77 | €152,599 | €125,227 | -€27,372 | -17.9% |
| Profit (loss) for the period | 9904 | €417,535 | €306,387 | -€111,148 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €417,535 | €306,387 | -€111,148 | -26.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.