DEVILTON: what changed
What changed
DEVILTON
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€39,784
2024 · €54,483-€14,699
Equity
€98,786
2024 · €59,002+€39,784
Cash
€106,521
2024 · €106,353+€168
Balance sheet total
€329,116
2024 · €157,835+€171,281
Largest movements
Assets
- Tangible fixed assets +€146,669
up €146,669 (+434%), from €33,828 to €180,498
of which Leasing and similar rights: +€114,205
- Receivables within one year +€13,253
up €13,253 (+134%), from €9,871 to €23,124
of which Other amounts receivable: +€13,578
- Deferred charges and accrued income +€5,429
up €5,429 (+1,039%), from €522 to €5,951
- Stocks and contracts +€5,163
up €5,163 (+128%), from €4,040 to €9,202
Equity and liabilities
- Debts after one year +€100,546
up €100,546 (+1,452%), from €6,922 to €107,469
- Reserves +€39,784
up €39,784 (+98.5%), from €40,402 to €80,186
- Trade debts +€33,633
up €33,633 (+210%), from €16,021 to €49,654
- Short-term financial debts -€19,787
down €19,787 (-88.9%), from €22,246 to €2,459
- Current portion of long-term debt +€15,928
up €15,928 (+762%), from €2,091 to €18,019
Income statement
- Staff costs +€19,656
up €19,656 (+36.4%), from €54,058 to €73,714
- Taxes -€8,722
down €8,722 (-44.9%), from €19,446 to €10,723
- Depreciation +€5,490
up €5,490 (+54.0%), from €10,171 to €15,661
- Gross operating margin +€4,095
up €4,095 (+2.9%), from €141,551 to €145,646
- Financial charges +€2,346
up €2,346 (+152%), from €1,540 to €3,885
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€54,483
Gross operating margin
+€4,095
Staff costs
-€19,656
Depreciation
-€5,490
Other operating charges
-€32
Financial income
+€8
Financial charges
-€2,346
Taxes
+€8,722
Result 2025
€39,784
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€66,411
Investment
-€162,931
Financing
+€96,687
Cash 2024
€106,353
From operations (derived)
+€66,411
Net result for the year
+€39,784
Depreciation
+€15,661
Stocks and contracts
-€5,163
Receivables within one year
-€13,253
Deferred charges and accrued income
-€5,429
Trade debts
+€33,633
Tax, wage and social debts
+€1,232
Other debts
-€55
Investment (derived)
-€162,931
Investment in fixed assets (net)
-€162,331
Current investments
-€600
Financing
+€96,687
Debts after one year
+€100,546
Current portion of long-term debt
+€15,928
Short-term financial debts
-€19,787
Cash 2025
€106,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,835 | €329,116 | +€171,281 | +109% |
| Fixed assets | 21/28 | €33,828 | €180,498 | +€146,669 | +434% |
| Tangible fixed assets | 22/27 | €33,828 | €180,498 | +€146,669 | +434% |
| Plant, machinery and equipment | 23 | €12,357 | €25,350 | +€12,993 | +105% |
| Furniture and vehicles | 24 | €13,284 | €34,955 | +€21,671 | +163% |
| Leasing and similar rights | 25 | - | €114,205 | +€114,205 | |
| Other tangible fixed assets | 26 | €8,186 | €5,987 | -€2,199 | -26.9% |
| Current assets | 29/58 | €124,007 | €148,619 | +€24,612 | +19.8% |
| Stocks and contracts in progress | 3 | €4,040 | €9,202 | +€5,163 | +128% |
| Stocks | 30/36 | €4,040 | €9,202 | +€5,163 | +128% |
| Amounts receivable within one year | 40/41 | €9,871 | €23,124 | +€13,253 | +134% |
| Trade receivables | 40 | €895 | €570 | -€325 | -36.3% |
| Other amounts receivable | 41 | €8,976 | €22,554 | +€13,578 | +151% |
| Current investments | 50/53 | €3,220 | €3,820 | +€600 | +18.6% |
| Cash at bank and in hand | 54/58 | €106,353 | €106,521 | +€168 | +0.2% |
| Deferred charges and accrued income | 490/1 | €522 | €5,951 | +€5,429 | +1,039% |
| Total equity and liabilities | 10/49 | €157,835 | €329,116 | +€171,281 | +109% |
| Equity | 10/15 | €59,002 | €98,786 | +€39,784 | +67.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,402 | €80,186 | +€39,784 | +98.5% |
| Distributable reserves | 133 | €40,402 | €80,186 | +€39,784 | +98.5% |
| Amounts payable | 17/49 | €98,833 | €230,330 | +€131,497 | +133% |
| Amounts payable after more than one year | 17 | €6,922 | €107,469 | +€100,546 | +1,452% |
| Financial debts | 170/4 | €6,922 | €107,469 | +€100,546 | +1,452% |
| Amounts payable within one year | 42/48 | €91,910 | €122,862 | +€30,951 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €2,091 | €18,019 | +€15,928 | +762% |
| Financial debts | 43 | €22,246 | €2,459 | -€19,787 | -88.9% |
| Credit institutions | 430/8 | €22,246 | €2,459 | -€19,787 | -88.9% |
| Trade debts | 44 | €16,021 | €49,654 | +€33,633 | +210% |
| Suppliers | 440/4 | €16,021 | €49,654 | +€33,633 | +210% |
| Taxes, remuneration and social security | 45 | €4,660 | €5,892 | +€1,232 | +26.4% |
| Taxes | 450/3 | €584 | €954 | +€370 | +63.3% |
| Remuneration and social security | 454/9 | €4,076 | €4,938 | +€863 | +21.2% |
| Other amounts payable | 47/48 | €46,893 | €46,838 | -€55 | -0.1% |
| Non-recurring operating income | 76A | - | €32,631 | +€32,631 | |
| Remuneration, social security and pensions | 62 | €54,058 | €73,714 | +€19,656 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,171 | €15,661 | +€5,490 | +54.0% |
| Other operating charges | 640/8 | €1,866 | €1,897 | +€32 | +1.7% |
| Gross operating margin | 9900 | €141,551 | €145,646 | +€4,095 | +2.9% |
| Operating profit (loss) | 9901 | €75,457 | €54,373 | -€21,083 | -27.9% |
| Financial income | 75/76B | €11 | €19 | +€8 | +73.8% |
| Recurring financial income | 75 | €11 | €19 | +€8 | +73.8% |
| Financial charges | 65/66B | €1,540 | €3,885 | +€2,346 | +152% |
| Recurring financial charges | 65 | €1,540 | €3,885 | +€2,346 | +152% |
| Profit (loss) for the period before taxes | 9903 | €73,928 | €50,507 | -€23,421 | -31.7% |
| Income taxes | 67/77 | €19,446 | €10,723 | -€8,722 | -44.9% |
| Profit (loss) for the period | 9904 | €54,483 | €39,784 | -€14,699 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,483 | €39,784 | -€14,699 | -27.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.