DEVOGEL SCHOONMAAK BEDRIJF: 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.
DEVOGEL SCHOONMAAK BEDRIJF
Largest movements
- Tangible fixed assets -€26,861
down €26,861 (-50.6%), from €53,060 to €26,198
of which Leasing and similar rights: -€33,734
- Trade debts -€23,205
down €23,205 (-70.9%), from €32,722 to €9,517
- Current portion of long-term debt -€19,673
down €19,673 (-66.1%), from €29,766 to €10,093
- Reserves +€17,942
up €17,942 (+30.8%), from €58,188 to €76,130
of which Distributable reserves: +€17,942
- Tax, wage and social debts -€17,419
down €17,419 (-39.6%), from €43,955 to €26,536
of which Remuneration and social security: -€19,481
- Other debts +€8,876
up €8,876 (+102%), from €8,724 to €17,600
- Gross operating margin +€52,973
up €52,973 (+15.9%), from €332,505 to €385,478
- Depreciation -€29,349
down €29,349 (-75.6%), from €38,834 to €9,485
- Taxes +€7,639
up €7,639 (+1,908%), from €400 to €8,040
- Financial income -€7,373
down €7,373 (-92.3%), from €7,990 to €618
- Staff costs +€5,183
up €5,183 (+1.7%), from €299,268 to €304,451
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
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 | €221,104 | €193,216 | -€27,888 | -12.6% |
| Fixed assets | 21/28 | €53,060 | €26,198 | -€26,861 | -50.6% |
| Tangible fixed assets | 22/27 | €53,060 | €26,198 | -€26,861 | -50.6% |
| Land and buildings | 22 | €15,535 | €13,886 | -€1,649 | -10.6% |
| Plant, machinery and equipment | 23 | €702 | €216 | -€486 | -69.3% |
| Furniture and vehicles | 24 | €3,089 | €12,096 | +€9,007 | +292% |
| Leasing and similar rights | 25 | €33,734 | €0 | -€33,734 | -100% |
| Current assets | 29/58 | €168,044 | €167,018 | -€1,027 | -0.6% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €82,962 | €82,010 | -€952 | -1.1% |
| Trade receivables | 40 | €69,654 | €71,643 | +€1,989 | +2.9% |
| Other amounts receivable | 41 | €13,308 | €10,367 | -€2,941 | -22.1% |
| Cash at bank and in hand | 54/58 | €82 | €8 | -€75 | -90.8% |
| Total equity and liabilities | 10/49 | €221,104 | €193,216 | -€27,888 | -12.6% |
| Equity | 10/15 | €62,099 | €82,330 | +€20,231 | +32.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,188 | €76,130 | +€17,942 | +30.8% |
| Tax-exempt reserves | 132 | €23,118 | €23,118 | = | 0.0% |
| Distributable reserves | 133 | €35,070 | €53,012 | +€17,942 | +51.2% |
| Profit (loss) carried forward | 14 | -€2,290 | €0 | +€2,290 | |
| Amounts payable | 17/49 | €159,005 | €110,886 | -€48,119 | -30.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €153,876 | €104,857 | -€49,019 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €29,766 | €10,093 | -€19,673 | -66.1% |
| Financial debts | 43 | €38,710 | €41,112 | +€2,402 | +6.2% |
| Credit institutions | 430/8 | €38,710 | €41,112 | +€2,402 | +6.2% |
| Trade debts | 44 | €32,722 | €9,517 | -€23,205 | -70.9% |
| Suppliers | 440/4 | €32,722 | €9,517 | -€23,205 | -70.9% |
| Taxes, remuneration and social security | 45 | €43,955 | €26,536 | -€17,419 | -39.6% |
| Taxes | 450/3 | €1,756 | €3,818 | +€2,062 | +117% |
| Remuneration and social security | 454/9 | €42,199 | €22,718 | -€19,481 | -46.2% |
| Other amounts payable | 47/48 | €8,724 | €17,600 | +€8,876 | +102% |
| Accrued charges and deferred income | 492/3 | €5,129 | €6,029 | +€899 | +17.5% |
| Non-recurring operating income | 76A | €207 | €13 | -€194 | -93.7% |
| Remuneration, social security and pensions | 62 | €299,268 | €304,451 | +€5,183 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,834 | €9,485 | -€29,349 | -75.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,133 | €0 | -€1,133 | -100% |
| Other operating charges | 640/8 | €5,872 | €4,489 | -€1,383 | -23.5% |
| Non-recurring operating charges | 66A | €0 | €20,497 | +€20,497 | |
| Gross operating margin | 9900 | €332,505 | €385,478 | +€52,973 | +15.9% |
| Operating profit (loss) | 9901 | -€12,602 | €46,556 | +€59,158 | |
| Financial income | 75/76B | €7,990 | €618 | -€7,373 | -92.3% |
| Recurring financial income | 75 | €7,990 | €618 | -€7,373 | -92.3% |
| Financial charges | 65/66B | €14,166 | €18,903 | +€4,736 | +33.4% |
| Recurring financial charges | 65 | €14,166 | €18,903 | +€4,736 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,778 | €28,271 | +€47,049 | |
| Income taxes | 67/77 | €400 | €8,040 | +€7,639 | +1,908% |
| Profit (loss) for the period | 9904 | -€19,178 | €20,231 | +€39,409 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,178 | €20,231 | +€39,409 |
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 24 October 2026 via checked.be.