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DEVILLEX: 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.

What changed

DEVILLEX

BE 0521.942.449
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€20,560
2024 · -€8,555+€29,115
Equity
€173,732
2024 · €170,172+€3,560
Cash
€114,976
2024 · €93,854+€21,122
Balance sheet total
€224,720
2024 · €205,882+€18,838

Largest movements

2024 to 2025
Assets
  • Deferred charges and accrued income -€26,181

    down €26,181 (-92.6%), from €28,280 to €2,099

  • Receivables within one year +€24,682

    up €24,682 (+31.3%), from €78,940 to €103,622

    of which Trade receivables: +€24,924

  • Cash +€21,122

    up €21,122 (+22.5%), from €93,854 to €114,976

    mainly Deferred charges and accrued income (+€26,181) and Other debts (+€20,603)

Equity and liabilities
  • Other debts +€20,603

    new in 2025: €20,603

  • Trade debts -€8,705

    down €8,705 (-53.9%), from €16,152 to €7,447

  • Profit (loss) carried forward +€3,560

    up €3,560, from -€3,429 to €131

  • Tax, wage and social debts +€3,381

    up €3,381 (+17.3%), from €19,558 to €22,939

    of which Taxes: +€7,054

Income statement
  • Gross operating margin +€34,790

    up €34,790 (+59.2%), from €58,814 to €93,604

  • Taxes +€7,839

    up €7,839, from -€87 to €7,752

  • Depreciation -€7,500

    down €7,500 (-90.5%), from €8,284 to €784

  • Other operating charges +€2,699

    up €2,699 (+696.8%), from €387 to €3,086

  • Staff costs +€2,515

    up €2,515 (+4.4%), from €57,229 to €59,744

From the 2024 result to the 2025 result

effect on the 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 -€8,555
Gross operating margin +€34,790
Staff costs -€2,515
Depreciation +€7,500
Other operating charges -€2,699
Financial income -€33
Financial charges -€88
Taxes -€7,839
Result 2025 €20,560

Cash bridge derived

cash 2024 to 2025

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 +€38,122
Investment €0
Financing -€17,000
Cash 2024 €93,854
Net result for the year +€20,560
Depreciation +€784
Receivables within one year -€24,682
Deferred charges and accrued income +€26,181
Trade debts -€8,705
Tax, wage and social debts +€3,381
Other debts +€20,603
Contributions, distributions and other -€17,000
Cash 2025 €114,976
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €205,882 €224,720 +€18,838 +9.2%
Fixed assets 21/28 €4,808 €4,023 -€784 -16.3%
Intangible fixed assets 21 €0 €0 =
Tangible fixed assets 22/27 €4,808 €4,023 -€784 -16.3%
Furniture and vehicles 24 €4,808 €4,023 -€784 -16.3%
Current assets 29/58 €201,074 €220,697 +€19,623 +9.8%
Amounts receivable within one year 40/41 €78,940 €103,622 +€24,682 +31.3%
Trade receivables 40 €64,765 €89,689 +€24,924 +38.5%
Other amounts receivable 41 €14,174 €13,933 -€242 -1.7%
Cash at bank and in hand 54/58 €93,854 €114,976 +€21,122 +22.5%
Deferred charges and accrued income 490/1 €28,280 €2,099 -€26,181 -92.6%
Total equity and liabilities 10/49 €205,882 €224,720 +€18,838 +9.2%
Equity 10/15 €170,172 €173,732 +€3,560 +2.1%
Contributions 10/11 €35,000 €35,000 = 0.0%
Reserves 13 €138,601 €138,601 = 0.0%
Distributable reserves 133 €138,601 €138,601 = 0.0%
Profit (loss) carried forward 14 -€3,429 €131 +€3,560
Amounts payable 17/49 €35,710 €50,988 +€15,278 +42.8%
Amounts payable within one year 42/48 €35,710 €50,988 +€15,278 +42.8%
Trade debts 44 €16,152 €7,447 -€8,705 -53.9%
Suppliers 440/4 €16,152 €7,447 -€8,705 -53.9%
Taxes, remuneration and social security 45 €19,558 €22,939 +€3,381 +17.3%
Taxes 450/3 €7,491 €14,545 +€7,054 +94.2%
Remuneration and social security 454/9 €12,067 €8,393 -€3,674 -30.4%
Other amounts payable 47/48 - €20,603 +€20,603
Remuneration, social security and pensions 62 €57,229 €59,744 +€2,515 +4.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €8,284 €784 -€7,500 -90.5%
Other operating charges 640/8 €387 €3,086 +€2,699 +696.8%
Gross operating margin 9900 €58,814 €93,604 +€34,790 +59.2%
Operating profit (loss) 9901 -€7,087 €29,989 +€37,076
Financial income 75/76B €549 €516 -€33 -6.1%
Recurring financial income 75 €549 €516 -€33 -6.1%
Financial charges 65/66B €2,105 €2,193 +€88 +4.2%
Recurring financial charges 65 €2,105 €2,193 +€88 +4.2%
Profit (loss) for the period before taxes 9903 -€8,642 €28,312 +€36,954
Income taxes 67/77 -€87 €7,752 +€7,839
Profit (loss) for the period 9904 -€8,555 €20,560 +€29,115
Profit (loss) for the period to be appropriated 9905 -€8,555 €20,560 +€29,115

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 30 September 2026 via checked.be.