Devooght Jonathan: 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.
Devooght Jonathan
Largest movements
- Tangible fixed assets +€387,708
up €387,708 (+48.1%), from €805,225 to €1.2m
of which Leasing and similar rights: +€396,318
- Cash +€86,324
up €86,324 (+151.2%), from €57,108 to €143,432
mainly Debts after one year (+€282,180) and Depreciation (+€171,822)
- Receivables within one year -€42,071
down €42,071 (-10.6%), from €397,589 to €355,518
of which Trade receivables: -€48,007
- Debts after one year +€282,180
up €282,180 (+75.6%), from €373,048 to €655,228
of which Financial debts: +€268,587
- Reserves +€158,279
up €158,279 (+53.8%), from €294,031 to €452,309
of which Distributable reserves: +€116,179
- Current portion of long-term debt +€59,455
up €59,455 (+37.4%), from €158,860 to €218,316
- Short-term financial debts -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Tax, wage and social debts -€21,430
down €21,430 (-33.5%), from €63,936 to €42,505
of which Taxes: -€31,233
- Gross operating margin +€270,510
up €270,510 (+32.1%), from €841,912 to €1.1m
- Staff costs +€134,489
up €134,489 (+24.3%), from €553,971 to €688,460
- Taxes +€26,525
up €26,525 (+95.4%), from €27,795 to €54,320
- Depreciation +€16,298
up €16,298 (+10.5%), from €155,523 to €171,822
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,283,763 | €1,715,331 | +€431,568 | +33.6% |
| Fixed assets | 21/28 | €805,225 | €1,192,933 | +€387,708 | +48.1% |
| Tangible fixed assets | 22/27 | €805,225 | €1,192,933 | +€387,708 | +48.1% |
| Land and buildings | 22 | €407,465 | €387,686 | -€19,779 | -4.9% |
| Plant, machinery and equipment | 23 | €9,927 | €14,165 | +€4,237 | +42.7% |
| Furniture and vehicles | 24 | €98,216 | €105,148 | +€6,931 | +7.1% |
| Leasing and similar rights | 25 | €289,617 | €685,935 | +€396,318 | +136.8% |
| Current assets | 29/58 | €478,538 | €522,399 | +€43,860 | +9.2% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €397,589 | €355,518 | -€42,071 | -10.6% |
| Trade receivables | 40 | €395,667 | €347,660 | -€48,007 | -12.1% |
| Other amounts receivable | 41 | €1,922 | €7,859 | +€5,937 | +308.9% |
| Cash at bank and in hand | 54/58 | €57,108 | €143,432 | +€86,324 | +151.2% |
| Deferred charges and accrued income | 490/1 | €13,841 | €13,448 | -€393 | -2.8% |
| Total equity and liabilities | 10/49 | €1,283,763 | €1,715,331 | +€431,568 | +33.6% |
| Equity | 10/15 | €365,081 | €523,359 | +€158,279 | +43.4% |
| Contributions | 10/11 | €71,050 | €71,050 | = | 0.0% |
| Reserves | 13 | €294,031 | €452,309 | +€158,279 | +53.8% |
| Non-distributable reserves | 130/1 | €6,700 | €6,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,700 | €6,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,750 | €65,850 | +€42,100 | +177.3% |
| Distributable reserves | 133 | €263,580 | €379,759 | +€116,179 | +44.1% |
| Amounts payable | 17/49 | €918,683 | €1,191,972 | +€273,289 | +29.7% |
| Amounts payable after more than one year | 17 | €373,048 | €655,228 | +€282,180 | +75.6% |
| Financial debts | 170/4 | €373,048 | €641,635 | +€268,587 | +72.0% |
| Other amounts payable | 178/9 | - | €13,593 | +€13,593 | |
| Amounts payable within one year | 42/48 | €545,635 | €536,744 | -€8,891 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €158,860 | €218,316 | +€59,455 | +37.4% |
| Financial debts | 43 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Credit institutions | 430/8 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Trade debts | 44 | €150,422 | €166,676 | +€16,254 | +10.8% |
| Suppliers | 440/4 | €150,422 | €166,676 | +€16,254 | +10.8% |
| Advances received on contracts in progress | 46 | €871 | €0 | -€871 | -100.0% |
| Taxes, remuneration and social security | 45 | €63,936 | €42,505 | -€21,430 | -33.5% |
| Taxes | 450/3 | €40,521 | €9,288 | -€31,233 | -77.1% |
| Remuneration and social security | 454/9 | €23,415 | €33,217 | +€9,803 | +41.9% |
| Other amounts payable | 47/48 | €21,546 | €9,247 | -€12,299 | -57.1% |
| Remuneration, social security and pensions | 62 | €553,971 | €688,460 | +€134,489 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,523 | €171,822 | +€16,298 | +10.5% |
| Other operating charges | 640/8 | €5,975 | €8,245 | +€2,270 | +38.0% |
| Non-recurring operating charges | 66A | - | €1,035 | +€1,035 | |
| Gross operating margin | 9900 | €841,912 | €1,112,422 | +€270,510 | +32.1% |
| Operating profit (loss) | 9901 | €126,443 | €242,859 | +€116,417 | +92.1% |
| Financial income | 75/76B | €1 | €34 | +€33 | +2424.4% |
| Recurring financial income | 75 | €1 | €34 | +€33 | +2424.4% |
| Financial charges | 65/66B | €28,433 | €30,295 | +€1,861 | +6.5% |
| Recurring financial charges | 65 | €27,053 | €30,295 | +€3,242 | +12.0% |
| Non-recurring financial charges | 66B | €1,381 | €0 | -€1,381 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €98,011 | €212,599 | +€114,588 | +116.9% |
| Income taxes | 67/77 | €27,795 | €54,320 | +€26,525 | +95.4% |
| Profit (loss) for the period | 9904 | €70,216 | €158,279 | +€88,063 | +125.4% |
| Transfer to tax-exempt reserves | 689 | - | €42,100 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,216 | €116,179 | +€45,963 | +65.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.