DEVILLERS-LEBRUN: 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.
What changed
DEVILLERS-LEBRUN
NACE 01.620, Support activities for animal production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,769
2024 · €14,206-€7,436
Equity
€206,491
2024 · €199,722+€6,769
Cash
€47,793
2024 · €53,597-€5,803
Balance sheet total
€587,935
2024 · €589,584-€1,649
Largest movements
Assets
- Stocks and contracts +€12,287
up €12,287 (+14.2%), from €86,345 to €98,632
- Tangible fixed assets -€8,438
down €8,438 (-2.3%), from €360,041 to €351,603
of which Land and buildings: -€17,456
Equity and liabilities
- Debts after one year -€27,826
down €27,826 (-12.3%), from €225,455 to €197,630
- Trade debts +€18,358
up €18,358 (+26.2%), from €69,951 to €88,309
- Reserves +€7,689
up €7,689 (+4.3%), from €176,754 to €184,443
of which Distributable reserves: +€10,614
Income statement
- Gross operating margin -€6,847
down €6,847 (-7.7%), from €88,989 to €82,142
- Taxes -€3,159
down €3,159 (-28.4%), from €11,139 to €7,980
- Depreciation +€2,974
up €2,974 (+9.8%), from €30,385 to €33,358
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.
Result 2024
€14,206
Gross operating margin
-€6,847
Staff costs
-€751
Depreciation
-€2,974
Other operating charges
-€803
Financial income
+€22
Financial charges
+€758
Taxes
+€3,159
Result 2025
€6,769
raises the resultlowers the result
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.
From operations
+€45,545
Investment
-€24,920
Financing
-€26,428
Cash 2024
€53,597
From operations (derived)
+€45,545
Net result for the year
+€6,769
Depreciation
+€33,358
Stocks and contracts
-€12,287
Smaller working-capital items
+€14
Deferred charges and accrued income
-€303
Provisions
-€1,506
Trade debts
+€18,358
Tax, wage and social debts
-€909
Other debts
+€2,050
Investment (derived)
-€24,920
Investment in fixed assets (net)
-€24,920
Financing
-€26,428
Debts after one year
-€27,826
Current portion of long-term debt
+€1,398
Cash 2025
€47,793
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €589,584 | €587,935 | -€1,649 | -0.3% |
| Fixed assets | 21/28 | €360,091 | €351,653 | -€8,438 | -2.3% |
| Tangible fixed assets | 22/27 | €360,041 | €351,603 | -€8,438 | -2.3% |
| Land and buildings | 22 | €316,918 | €299,462 | -€17,456 | -5.5% |
| Plant, machinery and equipment | 23 | €7,249 | €11,276 | +€4,026 | +55.5% |
| Furniture and vehicles | 24 | €35,874 | €40,865 | +€4,991 | +13.9% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €229,493 | €236,282 | +€6,789 | +3.0% |
| Amounts receivable after more than one year | 29 | €17,978 | €17,978 | = | 0.0% |
| Other amounts receivable | 291 | €17,978 | €17,978 | = | 0.0% |
| Stocks and contracts in progress | 3 | €86,345 | €98,632 | +€12,287 | +14.2% |
| Stocks | 30/36 | €86,345 | €98,632 | +€12,287 | +14.2% |
| Amounts receivable within one year | 40/41 | €64,676 | €64,678 | +€2 | 0.0% |
| Trade receivables | 40 | €54,415 | €54,678 | +€263 | +0.5% |
| Other amounts receivable | 41 | €10,261 | €10,000 | -€261 | -2.5% |
| Cash at bank and in hand | 54/58 | €53,597 | €47,793 | -€5,803 | -10.8% |
| Deferred charges and accrued income | 490/1 | €6,897 | €7,201 | +€303 | +4.4% |
| Total equity and liabilities | 10/49 | €589,584 | €587,935 | -€1,649 | -0.3% |
| Equity | 10/15 | €199,722 | €206,491 | +€6,769 | +3.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Revaluation surpluses | 12 | €13,793 | €12,873 | -€920 | -6.7% |
| Reserves | 13 | €176,754 | €184,443 | +€7,689 | +4.3% |
| Non-distributable reserves | 130/1 | €1,583 | €1,583 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,583 | €1,583 | = | 0.0% |
| Tax-exempt reserves | 132 | €67,421 | €64,496 | -€2,925 | -4.3% |
| Distributable reserves | 133 | €107,750 | €118,364 | +€10,614 | +9.9% |
| Profit (loss) carried forward | 14 | €2,675 | €2,675 | = | 0.0% |
| Provisions and deferred taxes | 16 | €18,873 | €17,367 | -€1,506 | -8.0% |
| Deferred taxes | 168 | €18,873 | €17,367 | -€1,506 | -8.0% |
| Amounts payable | 17/49 | €370,990 | €364,077 | -€6,912 | -1.9% |
| Amounts payable after more than one year | 17 | €225,455 | €197,630 | -€27,826 | -12.3% |
| Financial debts | 170/4 | €225,455 | €197,630 | -€27,826 | -12.3% |
| Amounts payable within one year | 42/48 | €144,913 | €165,810 | +€20,897 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €26,916 | €28,314 | +€1,398 | +5.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €69,951 | €88,309 | +€18,358 | +26.2% |
| Suppliers | 440/4 | €69,951 | €88,309 | +€18,358 | +26.2% |
| Taxes, remuneration and social security | 45 | €24,146 | €23,237 | -€909 | -3.8% |
| Taxes | 450/3 | €21,800 | €20,709 | -€1,091 | -5.0% |
| Remuneration and social security | 454/9 | €2,346 | €2,528 | +€182 | +7.8% |
| Other amounts payable | 47/48 | €23,900 | €25,950 | +€2,050 | +8.6% |
| Accrued charges and deferred income | 492/3 | €621 | €637 | +€16 | +2.6% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €17,176 | €17,927 | +€751 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,385 | €33,358 | +€2,974 | +9.8% |
| Other operating charges | 640/8 | €5,269 | €6,073 | +€803 | +15.2% |
| Gross operating margin | 9900 | €88,989 | €82,142 | -€6,847 | -7.7% |
| Operating profit (loss) | 9901 | €36,160 | €24,785 | -€11,375 | -31.5% |
| Financial income | 75/76B | €68 | €90 | +€22 | +32.1% |
| Recurring financial income | 75 | €68 | €90 | +€22 | +32.1% |
| Financial charges | 65/66B | €12,390 | €11,632 | -€758 | -6.1% |
| Recurring financial charges | 65 | €12,390 | €11,632 | -€758 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €23,838 | €13,243 | -€10,596 | -44.4% |
| Transfer from deferred taxes | 780 | €1,506 | €1,506 | = | 0.0% |
| Income taxes | 67/77 | €11,139 | €7,980 | -€3,159 | -28.4% |
| Profit (loss) for the period | 9904 | €14,206 | €6,769 | -€7,436 | -52.3% |
| Transfer from tax-exempt reserves | 789 | €2,925 | €2,925 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,130 | €9,694 | -€7,436 | -43.4% |
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 16 October 2026 via checked.be.