DEVOOGDT-OCKET: 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.
DEVOOGDT-OCKET
Largest movements
- Receivables within one year -€167,886
down €167,886 (-99.4%), from €168,947 to €1,061
- Cash +€32,782
up €32,782 (+134%), from €24,404 to €57,186
mainly Receivables within one year (+€167,886) and Stocks and contracts (+€22,681)
- Stocks and contracts -€22,681
no longer reported in 2025 (was €22,681)
- Current investments +€18,594
up €18,594 (+61.1%), from €30,409 to €49,002
- Tangible fixed assets -€15,019
down €15,019 (-12.5%), from €120,227 to €105,208
of which Plant, machinery and equipment: -€10,347
- Debts after one year -€111,190
down €111,190 (-71.7%), from €155,107 to €43,916
- Accrued charges and deferred income -€32,605
no longer reported in 2025 (was €32,605)
- Reserves -€31,000
down €31,000 (-22.0%), from €140,749 to €109,749
of which Distributable reserves: -€31,000
- Tax, wage and social debts +€10,863
up €10,863 (+503%), from €2,161 to €13,024
- Trade debts +€6,174
up €6,174 (+112%), from €5,492 to €11,667
- Staff costs +€16,141
up €16,141 (+24.5%), from €65,853 to €81,994
- Gross operating margin -€11,916
down €11,916 (-14.6%), from €81,337 to €69,422
- Financial income -€2,227
down €2,227 (-29.0%), from €7,690 to €5,463
- Other operating charges -€1,744
down €1,744 (-64.7%), from €2,695 to €951
- Depreciation +€1,485
up €1,485 (+7.8%), from €19,097 to €20,583
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 | €373,501 | €212,457 | -€161,044 | -43.1% |
| Fixed assets | 21/28 | €120,227 | €105,208 | -€15,019 | -12.5% |
| Tangible fixed assets | 22/27 | €120,227 | €105,208 | -€15,019 | -12.5% |
| Land and buildings | 22 | €596 | €264 | -€332 | -55.7% |
| Plant, machinery and equipment | 23 | €100,123 | €89,775 | -€10,347 | -10.3% |
| Furniture and vehicles | 24 | €2,301 | €4,614 | +€2,313 | +100% |
| Leasing and similar rights | 25 | €17,207 | €10,554 | -€6,653 | -38.7% |
| Current assets | 29/58 | €253,274 | €107,249 | -€146,025 | -57.7% |
| Stocks and contracts in progress | 3 | €22,681 | - | -€22,681 | |
| Stocks | 30/36 | €22,681 | - | -€22,681 | |
| Amounts receivable within one year | 40/41 | €168,947 | €1,061 | -€167,886 | -99.4% |
| Other amounts receivable | 41 | €168,947 | €1,061 | -€167,886 | -99.4% |
| Current investments | 50/53 | €30,409 | €49,002 | +€18,594 | +61.1% |
| Cash at bank and in hand | 54/58 | €24,404 | €57,186 | +€32,782 | +134% |
| Deferred charges and accrued income | 490/1 | €6,834 | - | -€6,834 | |
| Total equity and liabilities | 10/49 | €373,501 | €212,457 | -€161,044 | -43.1% |
| Equity | 10/15 | €159,660 | €128,349 | -€31,311 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,749 | €109,749 | -€31,000 | -22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €138,889 | €107,889 | -€31,000 | -22.3% |
| Profit (loss) carried forward | 14 | €311 | - | -€311 | |
| Amounts payable | 17/49 | €213,841 | €84,108 | -€129,734 | -60.7% |
| Amounts payable after more than one year | 17 | €155,107 | €43,916 | -€111,190 | -71.7% |
| Financial debts | 170/4 | €155,107 | €43,916 | -€111,190 | -71.7% |
| Amounts payable within one year | 42/48 | €26,129 | €40,191 | +€14,062 | +53.8% |
| Current portion of amounts payable after more than one year | 42 | €18,476 | €15,500 | -€2,976 | -16.1% |
| Trade debts | 44 | €5,492 | €11,667 | +€6,174 | +112% |
| Suppliers | 440/4 | €5,492 | €11,667 | +€6,174 | +112% |
| Taxes, remuneration and social security | 45 | €2,161 | €13,024 | +€10,863 | +503% |
| Remuneration and social security | 454/9 | €2,161 | €13,024 | +€10,863 | +503% |
| Accrued charges and deferred income | 492/3 | €32,605 | - | -€32,605 | |
| Remuneration, social security and pensions | 62 | €65,853 | €81,994 | +€16,141 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,097 | €20,583 | +€1,485 | +7.8% |
| Other operating charges | 640/8 | €2,695 | €951 | -€1,744 | -64.7% |
| Gross operating margin | 9900 | €81,337 | €69,422 | -€11,916 | -14.6% |
| Operating profit (loss) | 9901 | -€6,308 | -€34,106 | -€27,798 | -441% |
| Financial income | 75/76B | €7,690 | €5,463 | -€2,227 | -29.0% |
| Recurring financial income | 75 | €7,690 | €5,463 | -€2,227 | -29.0% |
| Financial charges | 65/66B | €1,137 | €1,060 | -€77 | -6.7% |
| Recurring financial charges | 65 | €1,137 | €1,060 | -€77 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €245 | -€29,703 | -€29,948 | |
| Income taxes | 67/77 | €180 | €1,608 | +€1,427 | +792% |
| Profit (loss) for the period | 9904 | €65 | -€31,311 | -€31,375 | |
| Profit (loss) for the period to be appropriated | 9905 | €65 | -€31,311 | -€31,375 |
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 18 October 2026 via checked.be.