DEVISCH-DUJARDIN: 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.
DEVISCH-DUJARDIN
Largest movements
- Receivables within one year +€86,673
up €86,673 (+32.7%), from €265,377 to €352,050
of which Other amounts receivable: +€74,881
- Cash +€36,547
up €36,547 (+199.2%), from €18,346 to €54,893
mainly Net result for the year (+€115,875) and Tax, wage and social debts (+€20,139)
- Reserves +€95,875
up €95,875 (+50.1%), from €191,290 to €287,165
- Tax, wage and social debts +€20,139
up €20,139 (+159.3%), from €12,640 to €32,778
- Debts after one year -€17,947
down €17,947 (-10.6%), from €168,832 to €150,884
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Current portion of long-term debt +€8,266
up €8,266 (+36.8%), from €22,432 to €30,697
- Gross operating margin +€64,075
up €64,075 (+69.3%), from €92,493 to €156,568
- Depreciation -€22,629
down €22,629 (-80.7%), from €28,026 to €5,397
- Taxes +€19,329
up €19,329 (+322.7%), from €5,990 to €25,319
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.
Cash bridge derived
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 | €652,321 | €774,478 | +€122,157 | +18.7% |
| Fixed assets | 21/28 | €368,597 | €367,534 | -€1,063 | -0.3% |
| Tangible fixed assets | 22/27 | €218,597 | €217,534 | -€1,063 | -0.5% |
| Land and buildings | 22 | €197,516 | €196,959 | -€557 | -0.3% |
| Plant, machinery and equipment | 23 | €21,081 | €20,575 | -€506 | -2.4% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €283,723 | €406,944 | +€123,220 | +43.4% |
| Amounts receivable within one year | 40/41 | €265,377 | €352,050 | +€86,673 | +32.7% |
| Trade receivables | 40 | €12,441 | €24,234 | +€11,793 | +94.8% |
| Other amounts receivable | 41 | €252,936 | €327,817 | +€74,881 | +29.6% |
| Cash at bank and in hand | 54/58 | €18,346 | €54,893 | +€36,547 | +199.2% |
| Total equity and liabilities | 10/49 | €652,321 | €774,478 | +€122,157 | +18.7% |
| Equity | 10/15 | €197,490 | €305,765 | +€108,275 | +54.8% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €191,290 | €287,165 | +€95,875 | +50.1% |
| Distributable reserves | 133 | €191,290 | €287,165 | +€95,875 | +50.1% |
| Amounts payable | 17/49 | €454,831 | €468,713 | +€13,882 | +3.1% |
| Amounts payable after more than one year | 17 | €168,832 | €150,884 | -€17,947 | -10.6% |
| Financial debts | 170/4 | €168,832 | €150,884 | -€17,947 | -10.6% |
| Amounts payable within one year | 42/48 | €286,000 | €317,829 | +€31,829 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €22,432 | €30,697 | +€8,266 | +36.8% |
| Trade debts | 44 | €4,887 | €3,163 | -€1,724 | -35.3% |
| Suppliers | 440/4 | €4,887 | €3,163 | -€1,724 | -35.3% |
| Taxes, remuneration and social security | 45 | €12,640 | €32,778 | +€20,139 | +159.3% |
| Taxes | 450/3 | €12,640 | €32,778 | +€20,139 | +159.3% |
| Other amounts payable | 47/48 | €246,041 | €251,190 | +€5,149 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,026 | €5,397 | -€22,629 | -80.7% |
| Other operating charges | 640/8 | €2,872 | €2,740 | -€131 | -4.6% |
| Gross operating margin | 9900 | €92,493 | €156,568 | +€64,075 | +69.3% |
| Operating profit (loss) | 9901 | €61,595 | €148,431 | +€86,836 | +141.0% |
| Financial income | 75/76B | €30 | €187 | +€157 | +516.3% |
| Recurring financial income | 75 | €30 | €187 | +€157 | +516.3% |
| Financial charges | 65/66B | €6,900 | €7,423 | +€523 | +7.6% |
| Recurring financial charges | 65 | €6,900 | €7,423 | +€523 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €54,726 | €141,194 | +€86,469 | +158.0% |
| Income taxes | 67/77 | €5,990 | €25,319 | +€19,329 | +322.7% |
| Profit (loss) for the period | 9904 | €48,736 | €115,875 | +€67,140 | +137.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,736 | €115,875 | +€67,140 | +137.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.