DEVOOGT-DE CLERCQ: 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.
DEVOOGT-DE CLERCQ
Largest movements
- Cash -€32,740
down €32,740 (-54.7%), from €59,852 to €27,112
mainly Net result for the year (-€48,347) and Investment in fixed assets (net) (-€21,306)
- Tangible fixed assets -€30,069
down €30,069 (-15.9%), from €188,948 to €158,879
of which Furniture and vehicles: -€19,589
- Receivables within one year +€15,131
up €15,131 (+17.2%), from €88,208 to €103,339
of which Trade receivables: +€15,363
- Deferred charges and accrued income +€4,950
up €4,950 (+50.6%), from €9,781 to €14,731
- Profit (loss) carried forward -€48,347
down €48,347 (-214%), from -€22,548 to -€70,895
- Trade debts +€29,278
up €29,278 (+267%), from €10,980 to €40,258
- Debts after one year -€14,984
down €14,984 (-38.8%), from €38,661 to €23,677
- Other debts -€12,527
down €12,527 (-100%), from €12,527 to €0
- Tax, wage and social debts +€3,709
up €3,709 (+395%), from €938 to €4,647
of which Remuneration and social security: +€2,029
- Depreciation -€9,142
down €9,142 (-15.2%), from €60,049 to €50,908
- Financial income +€1,040
new in 2025: €1,040
- Other operating charges +€945
up €945 (+9.6%), from €9,806 to €10,751
- Gross operating margin +€779
up €779 (+5.5%), from €14,240 to €15,019
- Financial charges +€518
up €518 (+33.5%), from €1,546 to €2,064
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 | €346,790 | €304,529 | -€42,260 | -12.2% |
| Fixed assets | 21/28 | €188,948 | €159,347 | -€29,601 | -15.7% |
| Tangible fixed assets | 22/27 | €188,948 | €158,879 | -€30,069 | -15.9% |
| Land and buildings | 22 | €103,996 | €89,116 | -€14,880 | -14.3% |
| Plant, machinery and equipment | 23 | €5,973 | €10,373 | +€4,400 | +73.7% |
| Furniture and vehicles | 24 | €78,979 | €59,390 | -€19,589 | -24.8% |
| Financial fixed assets | 28 | - | €467 | +€467 | |
| Current assets | 29/58 | €157,842 | €145,183 | -€12,659 | -8.0% |
| Amounts receivable within one year | 40/41 | €88,208 | €103,339 | +€15,131 | +17.2% |
| Trade receivables | 40 | €74,270 | €89,633 | +€15,363 | +20.7% |
| Other amounts receivable | 41 | €13,938 | €13,706 | -€232 | -1.7% |
| Cash at bank and in hand | 54/58 | €59,852 | €27,112 | -€32,740 | -54.7% |
| Deferred charges and accrued income | 490/1 | €9,781 | €14,731 | +€4,950 | +50.6% |
| Total equity and liabilities | 10/49 | €346,790 | €304,529 | -€42,260 | -12.2% |
| Equity | 10/15 | €269,310 | €220,963 | -€48,347 | -18.0% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €173,258 | €173,258 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,860 | €11,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,860 | €11,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,740 | €22,740 | = | 0.0% |
| Distributable reserves | 133 | €138,658 | €138,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,548 | -€70,895 | -€48,347 | -214% |
| Amounts payable | 17/49 | €77,480 | €83,567 | +€6,087 | +7.9% |
| Amounts payable after more than one year | 17 | €38,661 | €23,677 | -€14,984 | -38.8% |
| Financial debts | 170/4 | €38,661 | €23,677 | -€14,984 | -38.8% |
| Amounts payable within one year | 42/48 | €38,819 | €59,889 | +€21,071 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €14,373 | €14,984 | +€611 | +4.2% |
| Trade debts | 44 | €10,980 | €40,258 | +€29,278 | +267% |
| Suppliers | 440/4 | €10,980 | €40,258 | +€29,278 | +267% |
| Taxes, remuneration and social security | 45 | €938 | €4,647 | +€3,709 | +395% |
| Taxes | 450/3 | €938 | €2,618 | +€1,680 | +179% |
| Remuneration and social security | 454/9 | - | €2,029 | +€2,029 | |
| Other amounts payable | 47/48 | €12,527 | €0 | -€12,527 | -100% |
| Non-recurring operating income | 76A | - | €11,091 | +€11,091 | |
| Remuneration, social security and pensions | 62 | €83 | €0 | -€83 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,049 | €50,908 | -€9,142 | -15.2% |
| Other operating charges | 640/8 | €9,806 | €10,751 | +€945 | +9.6% |
| Gross operating margin | 9900 | €14,240 | €15,019 | +€779 | +5.5% |
| Operating profit (loss) | 9901 | -€55,699 | -€46,640 | +€9,059 | +16.3% |
| Financial income | 75/76B | - | €1,040 | +€1,040 | |
| Recurring financial income | 75 | - | €1,040 | +€1,040 | |
| Financial charges | 65/66B | €1,546 | €2,064 | +€518 | +33.5% |
| Recurring financial charges | 65 | €1,546 | €2,064 | +€518 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | -€57,245 | -€47,664 | +€9,581 | +16.7% |
| Income taxes | 67/77 | €833 | €683 | -€150 | -18.0% |
| Profit (loss) for the period | 9904 | -€58,078 | -€48,347 | +€9,731 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,078 | -€48,347 | +€9,731 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.