Devos-Architects: 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.
Devos-Architects
Largest movements
- Receivables within one year +€104,661
up €104,661 (+288.1%), from €36,331 to €140,992
of which Other amounts receivable: +€93,091
- Financial fixed assets +€80,000
up €80,000 (+2666.7%), from €3,000 to €83,000
- Tangible fixed assets -€38,155
down €38,155 (-86.3%), from €44,228 to €6,073
of which Furniture and vehicles: -€37,954
- Cash +€8,631
up €8,631 (+17.5%), from €49,350 to €57,981
mainly Net result for the year (+€119,578) and Debts after one year (+€38,656)
- Reserves +€119,578
up €119,578 (+333.2%), from €35,891 to €155,469
- Debts after one year +€38,656
up €38,656 (+124.3%), from €31,092 to €69,748
- Short-term financial debts +€22,674
new in 2025: €22,674
- Tax, wage and social debts -€20,215
down €20,215 (-72.5%), from €27,899 to €7,683
of which Taxes: -€14,997
- Trade debts -€17,964
down €17,964 (-96.1%), from €18,697 to €733
- Gross operating margin +€119,270
up €119,270 (+195.4%), from €61,054 to €180,324
- Taxes +€29,743
up €29,743 (+223.6%), from €13,302 to €43,045
- Depreciation -€2,664
down €2,664 (-55.5%), from €4,797 to €2,133
- Staff costs -€2,190
down €2,190 (-37.9%), from €5,775 to €3,586
- Financial charges +€2,164
up €2,164 (+360.1%), from €601 to €2,764
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 | €136,031 | €289,564 | +€153,533 | +112.9% |
| Fixed assets | 21/28 | €47,228 | €89,073 | +€41,845 | +88.6% |
| Tangible fixed assets | 22/27 | €44,228 | €6,073 | -€38,155 | -86.3% |
| Plant, machinery and equipment | 23 | €905 | €704 | -€201 | -22.2% |
| Furniture and vehicles | 24 | €43,323 | €5,369 | -€37,954 | -87.6% |
| Financial fixed assets | 28 | €3,000 | €83,000 | +€80,000 | +2666.7% |
| Current assets | 29/58 | €88,802 | €200,491 | +€111,688 | +125.8% |
| Amounts receivable within one year | 40/41 | €36,331 | €140,992 | +€104,661 | +288.1% |
| Trade receivables | 40 | €36,331 | €47,901 | +€11,570 | +31.8% |
| Other amounts receivable | 41 | - | €93,091 | +€93,091 | |
| Cash at bank and in hand | 54/58 | €49,350 | €57,981 | +€8,631 | +17.5% |
| Deferred charges and accrued income | 490/1 | €3,122 | €1,518 | -€1,604 | -51.4% |
| Total equity and liabilities | 10/49 | €136,031 | €289,564 | +€153,533 | +112.9% |
| Equity | 10/15 | €40,891 | €160,469 | +€119,578 | +292.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,891 | €155,469 | +€119,578 | +333.2% |
| Distributable reserves | 133 | €35,891 | €155,469 | +€119,578 | +333.2% |
| Amounts payable | 17/49 | €95,140 | €129,095 | +€33,955 | +35.7% |
| Amounts payable after more than one year | 17 | €31,092 | €69,748 | +€38,656 | +124.3% |
| Financial debts | 170/4 | €31,092 | €69,748 | +€38,656 | +124.3% |
| Amounts payable within one year | 42/48 | €62,248 | €53,266 | -€8,982 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €10,822 | €22,175 | +€11,354 | +104.9% |
| Financial debts | 43 | - | €22,674 | +€22,674 | |
| Credit institutions | 430/8 | - | €22,674 | +€22,674 | |
| Trade debts | 44 | €18,697 | €733 | -€17,964 | -96.1% |
| Suppliers | 440/4 | €18,697 | €733 | -€17,964 | -96.1% |
| Taxes, remuneration and social security | 45 | €27,899 | €7,683 | -€20,215 | -72.5% |
| Taxes | 450/3 | €22,680 | €7,683 | -€14,997 | -66.1% |
| Remuneration and social security | 454/9 | €5,219 | - | -€5,219 | |
| Other amounts payable | 47/48 | €4,831 | - | -€4,831 | |
| Accrued charges and deferred income | 492/3 | €1,800 | €6,081 | +€4,281 | +237.8% |
| Non-recurring operating income | 76A | - | €132,107 | +€132,107 | |
| Remuneration, social security and pensions | 62 | €5,775 | €3,586 | -€2,190 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,797 | €2,133 | -€2,664 | -55.5% |
| Other operating charges | 640/8 | €688 | €696 | +€7 | +1.1% |
| Non-recurring operating charges | 66A | - | €8,522 | +€8,522 | |
| Gross operating margin | 9900 | €61,054 | €180,324 | +€119,270 | +195.4% |
| Operating profit (loss) | 9901 | €49,793 | €165,388 | +€115,594 | +232.1% |
| Financial charges | 65/66B | €601 | €2,764 | +€2,164 | +360.1% |
| Recurring financial charges | 65 | €601 | €2,764 | +€2,164 | +360.1% |
| Profit (loss) for the period before taxes | 9903 | €49,192 | €162,623 | +€113,431 | +230.6% |
| Income taxes | 67/77 | €13,302 | €43,045 | +€29,743 | +223.6% |
| Profit (loss) for the period | 9904 | €35,891 | €119,578 | +€83,687 | +233.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,891 | €119,578 | +€83,687 | +233.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.