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DEVLOP Bomel Land: 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.

What changed

DEVLOP Bomel Land

BE 0788.516.463
NACE 68.122, Development of non-residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€80,304
2024 · -€27,505-€52,799
Equity
-€170,660
2024 · -€42,502-€128,158
Cash
€1.2m
2024 · €16,062+€1.2m
Balance sheet total
€7.7m
2024 · €1.8m+€5.9m

Largest movements

2024 to 2025
Assets
  • Stocks and contracts +€4.7m

    up €4.7m (+263%), from €1.8m to €6.4m

  • Cash +€1.2m

    up €1.2m (+7,251%), from €16,062 to €1.2m

    mainly Other debts (+€3.3m) and Short-term financial debts (+€2.7m)

Equity and liabilities
  • Other debts +€3.3m

    up €3.3m (+1,821%), from €182,554 to €3.5m

  • Short-term financial debts +€2.7m

    up €2.7m (+187%), from €1.5m to €4.2m

  • Profit (loss) carried forward -€133,158

    down €133,158 (-280%), from -€47,502 to -€180,660

Income statement
  • Purchases and services -€320,090

    no longer reported in 2025 (was €320,090)

  • Turnover -€306,750

    no longer reported in 2025 (was €306,750)

  • Financial charges +€165,278

    up €165,278 (+1,699%), from €9,726 to €175,004

  • Gross operating margin +€133,727

    up €133,727, from -€13,340 to €120,388

  • Other operating charges +€22,653

    up €22,653 (+510%), from €4,439 to €27,092

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€27,505
Gross operating margin +€133,727
Other operating charges -€22,653
Financial income +€1,404
Financial charges -€165,278
Result 2025 -€80,304
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€1.5m
Investment €0
Financing +€2.7m
Cash 2024 €16,062
Net result for the year -€80,304
Stocks and contracts -€4.7m
Receivables within one year -€39,327
Deferred charges and accrued income -€36,963
Trade debts -€39,050
Tax, wage and social debts +€8,411
Other debts +€3.3m
Short-term financial debts +€2.7m
Contributions, distributions and other -€47,854
Cash 2025 €1.2m
brings cash intakes cash out
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,788,593 €7,697,489 +€5.9m +330%
Current assets 29/58 €1,788,593 €7,697,489 +€5.9m +330%
Stocks and contracts in progress 3 €1,772,530 €6,440,381 +€4.7m +263%
Stocks 30/36 €1,772,530 €6,440,381 +€4.7m +263%
Amounts receivable within one year 40/41 - €39,327 +€39,327
Other amounts receivable 41 - €39,327 +€39,327
Cash at bank and in hand 54/58 €16,062 €1,180,818 +€1.2m +7,251%
Deferred charges and accrued income 490/1 - €36,963 +€36,963
Total equity and liabilities 10/49 €1,788,593 €7,697,489 +€5.9m +330%
Equity 10/15 -€42,502 -€170,660 -€128,158 -302%
Contributions 10/11 €5,000 €10,000 +€5,000 +100%
Profit (loss) carried forward 14 -€47,502 -€180,660 -€133,158 -280%
Amounts payable 17/49 €1,831,095 €7,868,149 +€6.0m +330%
Amounts payable within one year 42/48 €1,831,095 €7,868,149 +€6.0m +330%
Financial debts 43 €1,468,588 €4,211,713 +€2.7m +187%
Credit institutions 430/8 €1,468,588 €4,211,713 +€2.7m +187%
Trade debts 44 €179,953 €140,903 -€39,050 -21.7%
Suppliers 440/4 €179,953 €140,903 -€39,050 -21.7%
Taxes, remuneration and social security 45 - €8,411 +€8,411
Taxes 450/3 - €8,411 +€8,411
Other amounts payable 47/48 €182,554 €3,507,122 +€3.3m +1,821%
Turnover 70 €306,750 - -€306,750
Goods, raw materials, services and sundry goods 60/61 €320,090 - -€320,090
Other operating charges 640/8 €4,439 €27,092 +€22,653 +510%
Gross operating margin 9900 -€13,340 €120,388 +€133,727
Operating profit (loss) 9901 -€17,779 €93,296 +€111,075
Financial income 75/76B - €1,404 +€1,404
Recurring financial income 75 - €1,404 +€1,404
Financial charges 65/66B €9,726 €175,004 +€165,278 +1,699%
Recurring financial charges 65 €9,726 €175,004 +€165,278 +1,699%
Profit (loss) for the period before taxes 9903 -€27,505 -€80,304 -€52,799 -192%
Profit (loss) for the period 9904 -€27,505 -€80,304 -€52,799 -192%
Profit (loss) for the period to be appropriated 9905 -€27,505 -€80,304 -€52,799 -192%

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 25 October 2026 via checked.be.