DEVOLDERE VERZEKERINGEN: 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.
DEVOLDERE VERZEKERINGEN
Largest movements
- Cash -€2,029
down €2,029 (-7.2%), from €28,091 to €26,062
mainly Trade debts (-€2,975) and Net result for the year (-€819)
- Receivables within one year +€450
up €450 (+14.9%), from €3,007 to €3,457
- Trade debts -€2,975
down €2,975 (-95.9%), from €3,103 to €128
- Accrued charges and deferred income +€1,772
up €1,772 (+65.0%), from €2,727 to €4,498
- Profit (loss) carried forward -€819
down €819 (-7.6%), from €10,822 to €10,004
- Gross operating margin -€14,450
down €14,450, from €14,066 to -€384
- Taxes -€2,034
down €2,034 (-94.0%), from €2,164 to €131
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 | €33,632 | €31,741 | -€1,891 | -5.6% |
| Current assets | 29/58 | €33,632 | €31,741 | -€1,891 | -5.6% |
| Amounts receivable within one year | 40/41 | €3,007 | €3,457 | +€450 | +14.9% |
| Other amounts receivable | 41 | €3,007 | €3,457 | +€450 | +14.9% |
| Cash at bank and in hand | 54/58 | €28,091 | €26,062 | -€2,029 | -7.2% |
| Deferred charges and accrued income | 490/1 | €2,534 | €2,222 | -€312 | -12.3% |
| Total equity and liabilities | 10/49 | €33,632 | €31,741 | -€1,891 | -5.6% |
| Equity | 10/15 | €27,803 | €26,984 | -€819 | -2.9% |
| Contributions | 10/11 | €15,122 | €15,122 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,822 | €10,004 | -€819 | -7.6% |
| Amounts payable | 17/49 | €5,829 | €4,757 | -€1,072 | -18.4% |
| Amounts payable within one year | 42/48 | €3,103 | €259 | -€2,844 | -91.7% |
| Trade debts | 44 | €3,103 | €128 | -€2,975 | -95.9% |
| Suppliers | 440/4 | €3,103 | €128 | -€2,975 | -95.9% |
| Taxes, remuneration and social security | 45 | - | €131 | +€131 | |
| Taxes | 450/3 | - | €131 | +€131 | |
| Accrued charges and deferred income | 492/3 | €2,727 | €4,498 | +€1,772 | +65.0% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €14,066 | -€384 | -€14,450 | |
| Operating profit (loss) | 9901 | €13,940 | -€512 | -€14,452 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €172 | €176 | +€5 | +2.7% |
| Recurring financial charges | 65 | €172 | €176 | +€5 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €13,769 | -€688 | -€14,457 | |
| Income taxes | 67/77 | €2,164 | €131 | -€2,034 | -94.0% |
| Profit (loss) for the period | 9904 | €11,604 | -€819 | -€12,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,604 | -€819 | -€12,423 |
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 6 October 2026 via checked.be.