Devisscher Saskia: 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.
Devisscher Saskia
Largest movements
- Cash -€28,361
down €28,361 (-71.5%), from €39,656 to €11,295
mainly Other debts (-€20,437) and Receivables within one year (-€6,904)
- Tangible fixed assets -€11,450
down €11,450 (-18.7%), from €61,218 to €49,768
of which Furniture and vehicles: -€21,880
- Receivables within one year +€6,904
up €6,904 (+25.7%), from €26,815 to €33,719
of which Other amounts receivable: +€9,306
- Stocks and contracts +€4,500
new in 2025: €4,500
of which Stocks: +€2,500
- Other debts -€20,437
down €20,437 (-28.1%), from €72,676 to €52,239
- Tax, wage and social debts -€6,631
down €6,631 (-68.7%), from €9,653 to €3,022
- Profit (loss) carried forward -€1,708
new in 2025: -€1,708
- Gross operating margin -€9,992
down €9,992 (-28.9%), from €34,606 to €24,614
- Financial charges -€5,031
down €5,031 (-98.0%), from €5,131 to €100
- Taxes -€3,306
down €3,306 (-100.0%), from €3,306 to €0
- Depreciation -€913
down €913 (-5.1%), from €17,934 to €17,021
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 | €129,498 | €101,408 | -€28,090 | -21.7% |
| Fixed assets | 21/28 | €61,684 | €50,034 | -€11,650 | -18.9% |
| Intangible fixed assets | 21 | €466 | €266 | -€200 | -43.0% |
| Tangible fixed assets | 22/27 | €61,218 | €49,768 | -€11,450 | -18.7% |
| Plant, machinery and equipment | 23 | €5,517 | €15,947 | +€10,430 | +189.0% |
| Furniture and vehicles | 24 | €55,701 | €33,821 | -€21,880 | -39.3% |
| Current assets | 29/58 | €67,814 | €51,374 | -€16,440 | -24.2% |
| Stocks and contracts in progress | 3 | - | €4,500 | +€4,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Contracts in progress | 37 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €26,815 | €33,719 | +€6,904 | +25.7% |
| Trade receivables | 40 | €26,532 | €24,130 | -€2,403 | -9.1% |
| Other amounts receivable | 41 | €283 | €9,589 | +€9,306 | +3289.2% |
| Cash at bank and in hand | 54/58 | €39,656 | €11,295 | -€28,361 | -71.5% |
| Deferred charges and accrued income | 490/1 | €1,343 | €1,860 | +€517 | +38.5% |
| Total equity and liabilities | 10/49 | €129,498 | €101,408 | -€28,090 | -21.7% |
| Equity | 10/15 | €47,169 | €45,461 | -€1,708 | -3.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €40,669 | €40,669 | = | 0.0% |
| Distributable reserves | 133 | €40,669 | €40,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,708 | -€1,708 | |
| Amounts payable | 17/49 | €82,329 | €55,947 | -€26,382 | -32.0% |
| Amounts payable within one year | 42/48 | €82,329 | €55,947 | -€26,382 | -32.0% |
| Trade debts | 44 | €0 | €686 | +€686 | |
| Suppliers | 440/4 | €0 | €686 | +€686 | |
| Taxes, remuneration and social security | 45 | €9,653 | €3,022 | -€6,631 | -68.7% |
| Taxes | 450/3 | €9,653 | €3,022 | -€6,631 | -68.7% |
| Other amounts payable | 47/48 | €72,676 | €52,239 | -€20,437 | -28.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,934 | €17,021 | -€913 | -5.1% |
| Other operating charges | 640/8 | €0 | €339 | +€339 | |
| Non-recurring operating charges | 66A | €0 | €9,562 | +€9,562 | |
| Gross operating margin | 9900 | €34,606 | €24,614 | -€9,992 | -28.9% |
| Operating profit (loss) | 9901 | €16,672 | -€2,308 | -€18,980 | |
| Financial income | 75/76B | €372 | €700 | +€328 | +88.0% |
| Recurring financial income | 75 | €372 | €700 | +€328 | +88.0% |
| Financial charges | 65/66B | €5,131 | €100 | -€5,031 | -98.0% |
| Recurring financial charges | 65 | €5,131 | €100 | -€5,031 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | €11,913 | -€1,708 | -€13,621 | |
| Income taxes | 67/77 | €3,306 | €0 | -€3,306 | -100.0% |
| Profit (loss) for the period | 9904 | €8,607 | -€1,708 | -€10,315 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,607 | -€1,708 | -€10,315 |
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 7 October 2026 via checked.be.