DEVOOGHT CONSULTING: 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.
DEVOOGHT CONSULTING
Largest movements
- Tangible fixed assets +€107,580
up €107,580 (+115.3%), from €93,308 to €200,888
of which Furniture and vehicles: +€69,569
- Receivables within one year +€42,054
up €42,054 (+69.7%), from €60,293 to €102,347
of which Trade receivables: +€25,956
- Current investments +€23,409
up €23,409 (+32.4%), from €72,242 to €95,651
- Cash +€16,112
up €16,112 (+184.0%), from €8,758 to €24,870
mainly Debts after one year (+€83,236) and Net result for the year (+€62,230)
- Intangible fixed assets -€4,833
down €4,833 (-100.0%), from €4,833 to €0
- Debts after one year +€83,236
up €83,236 (+115.0%), from €72,365 to €155,601
- Reserves +€37,230
up €37,230 (+31.4%), from €118,677 to €155,907
- Other debts +€25,000
new in 2025: €25,000
- Trade debts +€20,697
up €20,697 (+314.9%), from €6,572 to €27,269
- Current portion of long-term debt +€11,615
up €11,615 (+87.0%), from €13,351 to €24,966
- Gross operating margin +€18,510
up €18,510 (+22.1%), from €83,821 to €102,331
- Financial income +€8,149
up €8,149 (+373.5%), from €2,182 to €10,331
- Taxes +€6,587
up €6,587 (+33.3%), from €19,775 to €26,361
- Depreciation -€2,273
down €2,273 (-11.1%), from €20,402 to €18,129
- Financial charges +€1,316
up €1,316 (+43.2%), from €3,049 to €4,365
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 | €242,604 | €431,270 | +€188,666 | +77.8% |
| Fixed assets | 21/28 | €98,141 | €200,888 | +€102,747 | +104.7% |
| Intangible fixed assets | 21 | €4,833 | €0 | -€4,833 | -100.0% |
| Tangible fixed assets | 22/27 | €93,308 | €200,888 | +€107,580 | +115.3% |
| Land and buildings | 22 | €92,894 | €128,892 | +€35,997 | +38.8% |
| Plant, machinery and equipment | 23 | - | €2,014 | +€2,014 | |
| Furniture and vehicles | 24 | €413 | €69,982 | +€69,569 | +16835.0% |
| Current assets | 29/58 | €144,463 | €230,382 | +€85,919 | +59.5% |
| Amounts receivable within one year | 40/41 | €60,293 | €102,347 | +€42,054 | +69.7% |
| Trade receivables | 40 | €16,964 | €42,919 | +€25,956 | +153.0% |
| Other amounts receivable | 41 | €43,329 | €59,428 | +€16,098 | +37.2% |
| Current investments | 50/53 | €72,242 | €95,651 | +€23,409 | +32.4% |
| Cash at bank and in hand | 54/58 | €8,758 | €24,870 | +€16,112 | +184.0% |
| Deferred charges and accrued income | 490/1 | €3,171 | €7,514 | +€4,344 | +137.0% |
| Total equity and liabilities | 10/49 | €242,604 | €431,270 | +€188,666 | +77.8% |
| Equity | 10/15 | €137,277 | €174,507 | +€37,230 | +27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,677 | €155,907 | +€37,230 | +31.4% |
| Distributable reserves | 133 | €118,677 | €155,907 | +€37,230 | +31.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €105,327 | €256,763 | +€151,436 | +143.8% |
| Amounts payable after more than one year | 17 | €72,365 | €155,601 | +€83,236 | +115.0% |
| Financial debts | 170/4 | €72,365 | €155,601 | +€83,236 | +115.0% |
| Amounts payable within one year | 42/48 | €32,758 | €101,162 | +€68,404 | +208.8% |
| Current portion of amounts payable after more than one year | 42 | €13,351 | €24,966 | +€11,615 | +87.0% |
| Financial debts | 43 | €3,841 | €5,105 | +€1,264 | +32.9% |
| Credit institutions | 430/8 | €3,841 | €5,105 | +€1,264 | +32.9% |
| Trade debts | 44 | €6,572 | €27,269 | +€20,697 | +314.9% |
| Suppliers | 440/4 | €6,572 | €27,269 | +€20,697 | +314.9% |
| Taxes, remuneration and social security | 45 | €8,994 | €18,821 | +€9,827 | +109.3% |
| Taxes | 450/3 | €7,380 | €17,207 | +€9,827 | +133.2% |
| Remuneration and social security | 454/9 | €1,614 | €1,614 | = | 0.0% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Accrued charges and deferred income | 492/3 | €203 | €0 | -€203 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,402 | €18,129 | -€2,273 | -11.1% |
| Other operating charges | 640/8 | €1,287 | €1,578 | +€290 | +22.6% |
| Gross operating margin | 9900 | €83,821 | €102,331 | +€18,510 | +22.1% |
| Operating profit (loss) | 9901 | €62,133 | €82,625 | +€20,492 | +33.0% |
| Financial income | 75/76B | €2,182 | €10,331 | +€8,149 | +373.5% |
| Recurring financial income | 75 | €2,182 | €10,331 | +€8,149 | +373.5% |
| Financial charges | 65/66B | €3,049 | €4,365 | +€1,316 | +43.2% |
| Recurring financial charges | 65 | €3,049 | €4,365 | +€1,316 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €61,266 | €88,591 | +€27,325 | +44.6% |
| Income taxes | 67/77 | €19,775 | €26,361 | +€6,587 | +33.3% |
| Profit (loss) for the period | 9904 | €41,491 | €62,230 | +€20,739 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,491 | €62,230 | +€20,739 | +50.0% |
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 11 October 2026 via checked.be.