DEVOLDER MOTORS: 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.
DEVOLDER MOTORS
Largest movements
- Tangible fixed assets -€40,480
down €40,480 (-15.4%), from €262,452 to €221,972
of which Furniture and vehicles: -€38,472
- Receivables within one year +€6,176
up €6,176 (+17.1%), from €36,208 to €42,384
- Stocks and contracts -€4,179
down €4,179 (-4.6%), from €91,541 to €87,363
- Debts after one year -€41,173
down €41,173 (-14.2%), from €289,884 to €248,711
- Trade debts -€18,799
down €18,799 (-61.5%), from €30,588 to €11,789
- Tax, wage and social debts +€10,622
up €10,622 (+82.2%), from €12,930 to €23,552
- Profit (loss) carried forward +€10,113
up €10,113 (+26.2%), from -€38,603 to -€28,490
- Accrued charges and deferred income +€4,177
up €4,177 (+74.6%), from €5,598 to €9,775
- Gross operating margin +€42,199
up €42,199 (+102%), from €41,459 to €83,658
- Depreciation +€10,519
up €10,519 (+27.7%), from €37,917 to €48,436
- Financial charges +€9,603
up €9,603 (+274%), from €3,504 to €13,107
- Taxes +€4,159
up €4,159 (+1,486%), from €280 to €4,439
- Other operating charges +€2,120
up €2,120 (+38.9%), from €5,443 to €7,563
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 | €410,404 | €374,220 | -€36,185 | -8.8% |
| Fixed assets | 21/28 | €263,635 | €224,425 | -€39,210 | -14.9% |
| Intangible fixed assets | 21 | €1,183 | €2,453 | +€1,270 | +107% |
| Tangible fixed assets | 22/27 | €262,452 | €221,972 | -€40,480 | -15.4% |
| Land and buildings | 22 | €118,525 | €117,061 | -€1,464 | -1.2% |
| Plant, machinery and equipment | 23 | €1,627 | €1,082 | -€544 | -33.5% |
| Furniture and vehicles | 24 | €142,301 | €103,829 | -€38,472 | -27.0% |
| Current assets | 29/58 | €146,769 | €149,795 | +€3,026 | +2.1% |
| Stocks and contracts in progress | 3 | €91,541 | €87,363 | -€4,179 | -4.6% |
| Stocks | 30/36 | €91,541 | €87,363 | -€4,179 | -4.6% |
| Amounts receivable within one year | 40/41 | €36,208 | €42,384 | +€6,176 | +17.1% |
| Trade receivables | 40 | €36,208 | €42,384 | +€6,176 | +17.1% |
| Cash at bank and in hand | 54/58 | €1,633 | €1,376 | -€257 | -15.7% |
| Deferred charges and accrued income | 490/1 | €17,387 | €18,672 | +€1,285 | +7.4% |
| Total equity and liabilities | 10/49 | €410,404 | €374,220 | -€36,185 | -8.8% |
| Equity | 10/15 | €44,587 | €54,701 | +€10,113 | +22.7% |
| Contributions | 10/11 | €66,592 | €66,592 | = | 0.0% |
| Reserves | 13 | €16,599 | €16,599 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,939 | €9,939 | = | 0.0% |
| Distributable reserves | 133 | €6,659 | €6,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,603 | -€28,490 | +€10,113 | +26.2% |
| Amounts payable | 17/49 | €365,817 | €319,519 | -€46,298 | -12.7% |
| Amounts payable after more than one year | 17 | €289,884 | €248,711 | -€41,173 | -14.2% |
| Financial debts | 170/4 | €289,884 | €248,711 | -€41,173 | -14.2% |
| Amounts payable within one year | 42/48 | €70,335 | €61,033 | -€9,302 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €26,817 | €24,502 | -€2,315 | -8.6% |
| Financial debts | 43 | - | €1,191 | +€1,191 | |
| Credit institutions | 430/8 | - | €1,191 | +€1,191 | |
| Trade debts | 44 | €30,588 | €11,789 | -€18,799 | -61.5% |
| Suppliers | 440/4 | €30,588 | €11,789 | -€18,799 | -61.5% |
| Taxes, remuneration and social security | 45 | €12,930 | €23,552 | +€10,622 | +82.2% |
| Taxes | 450/3 | €12,930 | €23,552 | +€10,622 | +82.2% |
| Accrued charges and deferred income | 492/3 | €5,598 | €9,775 | +€4,177 | +74.6% |
| Non-recurring operating income | 76A | €15,766 | - | -€15,766 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,917 | €48,436 | +€10,519 | +27.7% |
| Other operating charges | 640/8 | €5,443 | €7,563 | +€2,120 | +38.9% |
| Gross operating margin | 9900 | €41,459 | €83,658 | +€42,199 | +102% |
| Operating profit (loss) | 9901 | -€1,901 | €27,660 | +€29,561 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.7% |
| Financial charges | 65/66B | €3,504 | €13,107 | +€9,603 | +274% |
| Recurring financial charges | 65 | €3,504 | €13,107 | +€9,603 | +274% |
| Profit (loss) for the period before taxes | 9903 | -€5,404 | €14,552 | +€19,957 | |
| Income taxes | 67/77 | €280 | €4,439 | +€4,159 | +1,486% |
| Profit (loss) for the period | 9904 | -€5,684 | €10,113 | +€15,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,684 | €10,113 | +€15,798 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.