DEVLIES EN PARTNERS: 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.
DEVLIES EN PARTNERS
Largest movements
- Tangible fixed assets -€31,411
down €31,411 (-12.7%), from €248,058 to €216,646
of which Land and buildings: -€17,720
- Cash -€9,661
down €9,661 (-74.6%), from €12,950 to €3,289
mainly Other debts (-€31,785) and Current portion of long-term debt (-€8,352)
- Receivables within one year -€6,012
down €6,012 (-35.9%), from €16,745 to €10,733
of which Trade receivables: -€5,616
- Other debts -€31,785
down €31,785 (-12.8%), from €247,608 to €215,823
- Current portion of long-term debt -€8,352
down €8,352 (-55.7%), from €15,000 to €6,648
- Trade debts -€5,284
down €5,284 (-63.1%), from €8,369 to €3,085
- Debts after one year -€5,000
down €5,000 (-5.8%), from €85,565 to €80,565
of which Financial debts: -€5,000
- Financial charges -€2,020
down €2,020 (-40.4%), from €4,994 to €2,974
- Taxes +€1,762
up €1,762, from -€397 to €1,366
- Depreciation +€977
up €977 (+3.2%), from €30,434 to €31,411
- Other operating charges -€910
down €910 (-11.6%), from €7,835 to €6,925
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 | €429,844 | €382,852 | -€46,992 | -10.9% |
| Fixed assets | 21/28 | €250,148 | €218,830 | -€31,318 | -12.5% |
| Tangible fixed assets | 22/27 | €248,058 | €216,646 | -€31,411 | -12.7% |
| Land and buildings | 22 | €224,148 | €206,428 | -€17,720 | -7.9% |
| Plant, machinery and equipment | 23 | €23,910 | €10,218 | -€13,691 | -57.3% |
| Financial fixed assets | 28 | €2,091 | €2,184 | +€93 | +4.5% |
| Current assets | 29/58 | €179,695 | €164,022 | -€15,674 | -8.7% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,745 | €10,733 | -€6,012 | -35.9% |
| Trade receivables | 40 | €16,349 | €10,733 | -€5,616 | -34.4% |
| Other amounts receivable | 41 | €397 | - | -€397 | |
| Cash at bank and in hand | 54/58 | €12,950 | €3,289 | -€9,661 | -74.6% |
| Total equity and liabilities | 10/49 | €429,844 | €382,852 | -€46,992 | -10.9% |
| Equity | 10/15 | €69,923 | €70,357 | +€435 | +0.6% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,642 | -€10,208 | +€435 | +4.1% |
| Amounts payable | 17/49 | €359,921 | €312,495 | -€47,426 | -13.2% |
| Amounts payable after more than one year | 17 | €85,565 | €80,565 | -€5,000 | -5.8% |
| Financial debts | 170/4 | €5,000 | - | -€5,000 | |
| Other amounts payable | 178/9 | €80,565 | €80,565 | = | 0.0% |
| Amounts payable within one year | 42/48 | €274,356 | €231,929 | -€42,426 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €6,648 | -€8,352 | -55.7% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €8,369 | €3,085 | -€5,284 | -63.1% |
| Suppliers | 440/4 | €8,369 | €3,085 | -€5,284 | -63.1% |
| Taxes, remuneration and social security | 45 | €3,362 | €6,374 | +€3,011 | +89.5% |
| Taxes | 450/3 | €2,162 | €4,874 | +€2,711 | +125.4% |
| Remuneration and social security | 454/9 | €1,200 | €1,500 | +€300 | +25.0% |
| Other amounts payable | 47/48 | €247,608 | €215,823 | -€31,785 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,434 | €31,411 | +€977 | +3.2% |
| Other operating charges | 640/8 | €7,835 | €6,925 | -€910 | -11.6% |
| Gross operating margin | 9900 | €43,139 | €43,111 | -€28 | -0.1% |
| Operating profit (loss) | 9901 | €4,869 | €4,775 | -€95 | -1.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,994 | €2,974 | -€2,020 | -40.4% |
| Recurring financial charges | 65 | €4,994 | €2,974 | -€2,020 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | -€124 | €1,800 | +€1,924 | |
| Income taxes | 67/77 | -€397 | €1,366 | +€1,762 | |
| Profit (loss) for the period | 9904 | €273 | €435 | +€162 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €273 | €435 | +€162 | +59.3% |
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 5 October 2026 via checked.be.