DEVILLERS AUTOMOBILES: 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.
DEVILLERS AUTOMOBILES
Largest movements
- Cash +€6,633
up €6,633 (+18.4%), from €36,004 to €42,638
mainly Depreciation (+€5,142) and Net result for the year (+€4,335)
- Tangible fixed assets -€5,142
down €5,142 (-69.6%), from €7,388 to €2,246
- Stocks and contracts -€1,638
down €1,638 (-6.2%), from €26,556 to €24,917
- Receivables within one year -€1,035
down €1,035 (-15.5%), from €6,684 to €5,649
of which Trade receivables: -€3,581
- Trade debts -€5,886
down €5,886 (-93.0%), from €6,326 to €441
- Profit (loss) carried forward +€4,335
up €4,335 (+16.0%), from €27,143 to €31,478
- Debts after one year -€2,336
down €2,336 (-79.6%), from €2,934 to €597
- Other debts +€1,935
up €1,935 (+36.0%), from €5,370 to €7,305
- Gross operating margin -€3,773
down €3,773 (-25.3%), from €14,918 to €11,145
- Depreciation +€976
up €976 (+23.4%), from €4,166 to €5,142
- Taxes -€879
down €879 (-40.0%), from €2,197 to €1,318
- Financial charges -€341
down €341 (-41.3%), from €826 to €485
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 | €78,898 | €77,771 | -€1,128 | -1.4% |
| Fixed assets | 21/28 | €7,388 | €2,246 | -€5,142 | -69.6% |
| Tangible fixed assets | 22/27 | €7,388 | €2,246 | -€5,142 | -69.6% |
| Furniture and vehicles | 24 | €7,388 | €2,246 | -€5,142 | -69.6% |
| Current assets | 29/58 | €71,510 | €75,525 | +€4,014 | +5.6% |
| Stocks and contracts in progress | 3 | €26,556 | €24,917 | -€1,638 | -6.2% |
| Stocks | 30/36 | €26,556 | €24,917 | -€1,638 | -6.2% |
| Amounts receivable within one year | 40/41 | €6,684 | €5,649 | -€1,035 | -15.5% |
| Trade receivables | 40 | €5,881 | €2,300 | -€3,581 | -60.9% |
| Other amounts receivable | 41 | €803 | €3,349 | +€2,546 | +317% |
| Cash at bank and in hand | 54/58 | €36,004 | €42,638 | +€6,633 | +18.4% |
| Deferred charges and accrued income | 490/1 | €2,267 | €2,321 | +€54 | +2.4% |
| Total equity and liabilities | 10/49 | €78,898 | €77,771 | -€1,128 | -1.4% |
| Equity | 10/15 | €61,120 | €65,456 | +€4,335 | +7.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,100 | €12,100 | = | 0.0% |
| Reserves | 13 | €27,477 | €27,477 | = | 0.0% |
| Non-distributable reserves | 130/1 | €161 | €161 | = | 0.0% |
| Legal reserve | 130 | €161 | €161 | = | 0.0% |
| Distributable reserves | 133 | €27,316 | €27,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,143 | €31,478 | +€4,335 | +16.0% |
| Amounts payable | 17/49 | €17,778 | €12,315 | -€5,463 | -30.7% |
| Amounts payable after more than one year | 17 | €2,934 | €597 | -€2,336 | -79.6% |
| Financial debts | 170/4 | €2,934 | €597 | -€2,336 | -79.6% |
| Amounts payable within one year | 42/48 | €14,730 | €11,585 | -€3,145 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €2,253 | €2,336 | +€83 | +3.7% |
| Trade debts | 44 | €6,326 | €441 | -€5,886 | -93.0% |
| Suppliers | 440/4 | €6,326 | €441 | -€5,886 | -93.0% |
| Taxes, remuneration and social security | 45 | €781 | €1,503 | +€722 | +92.5% |
| Taxes | 450/3 | €781 | €3 | -€778 | -99.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €5,370 | €7,305 | +€1,935 | +36.0% |
| Accrued charges and deferred income | 492/3 | €114 | €132 | +€18 | +16.0% |
| Non-recurring operating income | 76A | - | €1,319 | +€1,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,166 | €5,142 | +€976 | +23.4% |
| Gross operating margin | 9900 | €14,918 | €11,145 | -€3,773 | -25.3% |
| Operating profit (loss) | 9901 | €10,752 | €6,003 | -€4,750 | -44.2% |
| Financial income | 75/76B | €0 | €136 | +€136 | +226,350% |
| Recurring financial income | 75 | €0 | €136 | +€136 | +226,350% |
| Financial charges | 65/66B | €826 | €485 | -€341 | -41.3% |
| Recurring financial charges | 65 | €826 | €485 | -€341 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €9,927 | €5,654 | -€4,273 | -43.0% |
| Income taxes | 67/77 | €2,197 | €1,318 | -€879 | -40.0% |
| Profit (loss) for the period | 9904 | €7,730 | €4,335 | -€3,394 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,730 | €4,335 | -€3,394 | -43.9% |
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 21 October 2026 via checked.be.