DEVILLERS - RIGO: 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 - RIGO
Largest movements
- Cash +€128,985
up €128,985 (+78.5%), from €164,332 to €293,317
mainly Depreciation (+€61,395) and Receivables within one year (+€31,106)
- Tangible fixed assets -€60,935
down €60,935 (-5.0%), from €1.2m to €1.2m
of which Land and buildings: -€55,817
- Receivables within one year -€31,106
down €31,106 (-15.5%), from €200,971 to €169,865
of which Trade receivables: -€42,176
- Other debts +€26,807
up €26,807 (+17.5%), from €153,186 to €179,993
- Gross operating margin -€44,361
down €44,361 (-22.2%), from €200,203 to €155,842
- Depreciation +€12,366
up €12,366 (+25.2%), from €49,029 to €61,395
- Other operating charges +€10,794
up €10,794 (+213%), from €5,066 to €15,860
- Staff costs +€9,046
up €9,046 (+19.6%), from €46,126 to €55,172
- Taxes -€5,322
down €5,322 (-65.9%), from €8,073 to €2,751
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 | €1,707,299 | €1,736,894 | +€29,595 | +1.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,230,166 | €1,186,185 | -€43,981 | -3.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,215,304 | €1,154,369 | -€60,935 | -5.0% |
| Land and buildings | 22 | €1,193,628 | €1,137,811 | -€55,817 | -4.7% |
| Plant, machinery and equipment | 23 | €21,231 | €16,103 | -€5,128 | -24.2% |
| Furniture and vehicles | 24 | €444 | €454 | +€10 | +2.3% |
| Financial fixed assets | 28 | €14,862 | €31,816 | +€16,954 | +114% |
| Current assets | 29/58 | €477,133 | €550,709 | +€73,576 | +15.4% |
| Stocks and contracts in progress | 3 | €82,678 | €67,025 | -€15,653 | -18.9% |
| Stocks | 30/36 | €82,678 | €67,025 | -€15,653 | -18.9% |
| Amounts receivable within one year | 40/41 | €200,971 | €169,865 | -€31,106 | -15.5% |
| Trade receivables | 40 | €193,348 | €151,173 | -€42,176 | -21.8% |
| Other amounts receivable | 41 | €7,623 | €18,692 | +€11,069 | +145% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €164,332 | €293,317 | +€128,985 | +78.5% |
| Deferred charges and accrued income | 490/1 | €29,151 | €20,502 | -€8,650 | -29.7% |
| Total equity and liabilities | 10/49 | €1,707,299 | €1,736,894 | +€29,595 | +1.7% |
| Equity | 10/15 | €1,457,738 | €1,468,475 | +€10,737 | +0.7% |
| Contributions | 10/11 | €34,085 | €34,085 | = | 0.0% |
| Reserves | 13 | €1,423,653 | €1,434,389 | +€10,737 | +0.8% |
| Tax-exempt reserves | 132 | €24,056 | €24,056 | = | 0.0% |
| Distributable reserves | 133 | €1,399,597 | €1,410,333 | +€10,737 | +0.8% |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €249,561 | €268,419 | +€18,858 | +7.6% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €239,143 | €257,665 | +€18,522 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €70,795 | €60,384 | -€10,411 | -14.7% |
| Suppliers | 440/4 | €70,795 | €60,384 | -€10,411 | -14.7% |
| Taxes, remuneration and social security | 45 | €15,161 | €17,288 | +€2,127 | +14.0% |
| Taxes | 450/3 | €5,202 | €5,197 | -€5 | -0.1% |
| Remuneration and social security | 454/9 | €9,959 | €12,091 | +€2,132 | +21.4% |
| Other amounts payable | 47/48 | €153,186 | €179,993 | +€26,807 | +17.5% |
| Accrued charges and deferred income | 492/3 | €10,418 | €10,755 | +€336 | +3.2% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €46,126 | €55,172 | +€9,046 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,029 | €61,395 | +€12,366 | +25.2% |
| Other operating charges | 640/8 | €5,066 | €15,860 | +€10,794 | +213% |
| Non-recurring operating charges | 66A | €44,885 | - | -€44,885 | |
| Gross operating margin | 9900 | €200,203 | €155,842 | -€44,361 | -22.2% |
| Operating profit (loss) | 9901 | €55,097 | €23,415 | -€31,682 | -57.5% |
| Financial income | 75/76B | €5,321 | €1,803 | -€3,517 | -66.1% |
| Recurring financial income | 75 | €5,321 | €1,803 | -€3,517 | -66.1% |
| Financial charges | 65/66B | €11,984 | €11,731 | -€253 | -2.1% |
| Recurring financial charges | 65 | €11,984 | €11,731 | -€253 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €48,434 | €13,488 | -€34,947 | -72.2% |
| Income taxes | 67/77 | €8,073 | €2,751 | -€5,322 | -65.9% |
| Profit (loss) for the period | 9904 | €40,362 | €10,737 | -€29,625 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,362 | €10,737 | -€29,625 | -73.4% |
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 14 October 2026 via checked.be.