DEVOOGHT - VERLEYE: 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.
What changed
DEVOOGHT - VERLEYE
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€163,206
2024 · €136,626+€26,580
Equity
€1.4m
2024 · €1.2m+€163,206
Cash
€61,080
2024 · €96,454-€35,373
Balance sheet total
€8.3m
2024 · €6.9m+€1.4m
Largest movements
Assets
- Tangible fixed assets +€1.3m
up €1.3m (+30.0%), from €4.4m to €5.8m
of which Leasing and similar rights: +€992,057
- Stocks and contracts +€85,301
up €85,301 (+40.5%), from €210,585 to €295,886
Equity and liabilities
- Debts after one year +€809,608
up €809,608 (+29.8%), from €2.7m to €3.5m
- Current portion of long-term debt +€315,262
up €315,262 (+30.9%), from €1.0m to €1.3m
- Trade debts +€199,006
up €199,006 (+15.5%), from €1.3m to €1.5m
- Reserves +€163,206
up €163,206 (+14.5%), from €1.1m to €1.3m
- Short-term financial debts -€118,873
down €118,873 (-50.5%), from €235,612 to €116,739
Income statement
- Gross operating margin +€662,234
up €662,234 (+11.9%), from €5.5m to €6.2m
- Staff costs +€373,483
up €373,483 (+10.3%), from €3.6m to €4.0m
- Depreciation +€176,088
up €176,088 (+15.8%), from €1.1m to €1.3m
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.
Result 2024
€136,626
Gross operating margin
+€662,234
Staff costs
-€373,483
Depreciation
-€176,088
Other operating charges
-€44,156
Other operating items
-€19,466
Financial income
+€1,569
Financial charges
-€30,558
Taxes
+€6,528
Result 2025
€163,206
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.
From operations
+€1.6m
Investment
-€2.6m
Financing
+€1.0m
Cash 2024
€96,454
From operations (derived)
+€1.6m
Net result for the year
+€163,206
Depreciation
+€1.3m
Receivables after one year
+€10,967
Stocks and contracts
-€85,301
Receivables within one year
-€52,944
Smaller working-capital items
+€11,374
Trade debts
+€199,006
Tax, wage and social debts
+€38,644
Investment (derived)
-€2.6m
Investment in fixed assets (net)
-€2.6m
Current investments
+€6,081
Financing
+€1.0m
Debts after one year
+€809,608
Current portion of long-term debt
+€315,262
Short-term financial debts
-€118,873
Cash 2025
€61,080
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,857,491 | €8,273,803 | +€1.4m | +20.7% |
| Fixed assets | 21/28 | €4,476,002 | €5,808,405 | +€1.3m | +29.8% |
| Tangible fixed assets | 22/27 | €4,448,720 | €5,781,124 | +€1.3m | +30.0% |
| Land and buildings | 22 | €636,866 | €994,499 | +€357,633 | +56.2% |
| Plant, machinery and equipment | 23 | €45,472 | €141,707 | +€96,235 | +211.6% |
| Furniture and vehicles | 24 | €655,991 | €542,470 | -€113,521 | -17.3% |
| Leasing and similar rights | 25 | €3,110,392 | €4,102,449 | +€992,057 | +31.9% |
| Financial fixed assets | 28 | €27,281 | €27,281 | = | 0.0% |
| Current assets | 29/58 | €2,381,489 | €2,465,398 | +€83,909 | +3.5% |
| Amounts receivable after more than one year | 29 | €17,488 | €6,521 | -€10,967 | -62.7% |
| Other amounts receivable | 291 | €17,488 | €6,521 | -€10,967 | -62.7% |
| Stocks and contracts in progress | 3 | €210,585 | €295,886 | +€85,301 | +40.5% |
| Stocks | 30/36 | €210,585 | €295,886 | +€85,301 | +40.5% |
| Amounts receivable within one year | 40/41 | €2,026,216 | €2,079,159 | +€52,944 | +2.6% |
| Trade receivables | 40 | €1,913,059 | €1,903,880 | -€9,179 | -0.5% |
| Other amounts receivable | 41 | €113,157 | €175,279 | +€62,123 | +54.9% |
| Current investments | 50/53 | €25,558 | €19,477 | -€6,081 | -23.8% |
| Cash at bank and in hand | 54/58 | €96,454 | €61,080 | -€35,373 | -36.7% |
| Deferred charges and accrued income | 490/1 | €5,188 | €3,274 | -€1,915 | -36.9% |
| Total equity and liabilities | 10/49 | €6,857,491 | €8,273,803 | +€1.4m | +20.7% |
| Equity | 10/15 | €1,187,164 | €1,350,370 | +€163,206 | +13.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,125,190 | €1,288,396 | +€163,206 | +14.5% |
| Distributable reserves | 133 | €1,125,190 | €1,288,396 | +€163,206 | +14.5% |
| Amounts payable | 17/49 | €5,670,327 | €6,923,434 | +€1.3m | +22.1% |
| Amounts payable after more than one year | 17 | €2,713,785 | €3,523,392 | +€809,608 | +29.8% |
| Financial debts | 170/4 | €2,713,785 | €3,523,392 | +€809,608 | +29.8% |
| Amounts payable within one year | 42/48 | €2,956,543 | €3,396,166 | +€439,623 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €1,018,957 | €1,334,219 | +€315,262 | +30.9% |
| Financial debts | 43 | €235,612 | €116,739 | -€118,873 | -50.5% |
| Credit institutions | 430/8 | €235,612 | €116,739 | -€118,873 | -50.5% |
| Trade debts | 44 | €1,284,152 | €1,483,159 | +€199,006 | +15.5% |
| Suppliers | 440/4 | €1,284,152 | €1,483,159 | +€199,006 | +15.5% |
| Advances received on contracts in progress | 46 | - | €3,215 | +€3,215 | |
| Taxes, remuneration and social security | 45 | €417,822 | €456,466 | +€38,644 | +9.2% |
| Taxes | 450/3 | €121,277 | €65,006 | -€56,271 | -46.4% |
| Remuneration and social security | 454/9 | €296,545 | €391,460 | +€94,915 | +32.0% |
| Other amounts payable | 47/48 | - | €2,368 | +€2,368 | |
| Accrued charges and deferred income | 492/3 | - | €3,876 | +€3,876 | |
| Non-recurring operating income | 76A | €69,493 | €65,981 | -€3,512 | -5.1% |
| Remuneration, social security and pensions | 62 | €3,626,344 | €3,999,827 | +€373,483 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,113,219 | €1,289,307 | +€176,088 | +15.8% |
| Other operating charges | 640/8 | €447,292 | €491,448 | +€44,156 | +9.9% |
| Non-recurring operating charges | 66A | - | €19,466 | +€19,466 | |
| Gross operating margin | 9900 | €5,545,487 | €6,207,721 | +€662,234 | +11.9% |
| Operating profit (loss) | 9901 | €358,632 | €407,674 | +€49,042 | +13.7% |
| Financial income | 75/76B | €1,724 | €3,293 | +€1,569 | +91.0% |
| Recurring financial income | 75 | €1,724 | €3,293 | +€1,569 | +91.0% |
| Financial charges | 65/66B | €200,146 | €230,704 | +€30,558 | +15.3% |
| Recurring financial charges | 65 | €200,146 | €230,704 | +€30,558 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €160,211 | €180,263 | +€20,053 | +12.5% |
| Income taxes | 67/77 | €23,585 | €17,058 | -€6,528 | -27.7% |
| Profit (loss) for the period | 9904 | €136,626 | €163,206 | +€26,580 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €136,626 | €163,206 | +€26,580 | +19.5% |
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 2 October 2026 via checked.be.