DEVIS ENERGIEEN: 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.
DEVIS ENERGIEEN
Largest movements
- Deferred charges and accrued income +€27,707
up €27,707 (+25.9%), from €107,119 to €134,826
- Receivables within one year -€21,869
down €21,869 (-3.1%), from €716,264 to €694,395
of which Other amounts receivable: -€21,869
- Profit (loss) carried forward +€23,957
up €23,957 (+32.5%), from -€73,725 to -€49,767
- Trade debts -€18,315
down €18,315 (-86.3%), from €21,219 to €2,904
- Taxes -€978
no longer reported in 2025 (was €978)
- Financial income -€293
down €293 (-1.0%), from €28,000 to €27,707
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €841,263 | €846,905 | +€5,642 | +0.7% |
| Fixed assets | 21/28 | €17,479 | €17,479 | = | 0.0% |
| Financial fixed assets | 28 | €17,479 | €17,479 | = | 0.0% |
| Current assets | 29/58 | €823,783 | €829,425 | +€5,642 | +0.7% |
| Amounts receivable within one year | 40/41 | €716,264 | €694,395 | -€21,869 | -3.1% |
| Trade receivables | 40 | €691 | €691 | = | 0.0% |
| Other amounts receivable | 41 | €715,573 | €693,704 | -€21,869 | -3.1% |
| Current investments | 50/53 | €400 | €205 | -€196 | -48.8% |
| Deferred charges and accrued income | 490/1 | €107,119 | €134,826 | +€27,707 | +25.9% |
| Total equity and liabilities | 10/49 | €841,263 | €846,905 | +€5,642 | +0.7% |
| Equity | 10/15 | €808,275 | €832,233 | +€23,957 | +3.0% |
| Contributions | 10/11 | €870,000 | €870,000 | = | 0.0% |
| Capital | 10 | €870,000 | €870,000 | = | 0.0% |
| Issued capital | 100 | €870,000 | €870,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,725 | -€49,767 | +€23,957 | +32.5% |
| Amounts payable | 17/49 | €32,987 | €14,672 | -€18,315 | -55.5% |
| Amounts payable within one year | 42/48 | €32,987 | €14,672 | -€18,315 | -55.5% |
| Trade debts | 44 | €21,219 | €2,904 | -€18,315 | -86.3% |
| Suppliers | 440/4 | €21,219 | €2,904 | -€18,315 | -86.3% |
| Other amounts payable | 47/48 | €11,768 | €11,768 | = | 0.0% |
| Gross operating margin | 9900 | -€3,494 | -€3,511 | -€17 | -0.5% |
| Operating profit (loss) | 9901 | -€3,494 | -€3,511 | -€17 | -0.5% |
| Financial income | 75/76B | €28,000 | €27,707 | -€293 | -1.0% |
| Recurring financial income | 75 | €28,000 | €27,707 | -€293 | -1.0% |
| Financial charges | 65/66B | €214 | €238 | +€24 | +11.2% |
| Recurring financial charges | 65 | €214 | €238 | +€24 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €24,291 | €23,957 | -€334 | -1.4% |
| Income taxes | 67/77 | €978 | - | -€978 | |
| Profit (loss) for the period | 9904 | €23,313 | €23,957 | +€644 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,313 | €23,957 | +€644 | +2.8% |
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.