DeVos Build&Design: 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 Build&Design
Largest movements
- Cash -€8,928
down €8,928 (-30.0%), from €29,749 to €20,821
mainly Net result for the year (-€12,065) and Investment in fixed assets (net) (-€8,381)
- Tangible fixed assets -€2,859
down €2,859 (-9.8%), from €29,210 to €26,351
of which Leasing and similar rights: -€10,050
- Deferred charges and accrued income -€2,738
down €2,738 (-67.7%), from €4,045 to €1,307
- Other debts +€15,935
up €15,935 (+163.5%), from €9,745 to €25,680
- Profit (loss) carried forward -€12,065
down €12,065, from €3,932 to -€8,133
- Debts after one year -€7,921
down €7,921 (-49.7%), from €15,946 to €8,025
- Current portion of long-term debt -€4,909
down €4,909 (-36.3%), from €13,505 to €8,597
- Trade debts -€4,235
down €4,235 (-93.9%), from €4,508 to €273
- Gross operating margin -€12,642
down €12,642 (-74.2%), from €17,036 to €4,393
- Depreciation -€5,105
down €5,105 (-31.2%), from €16,345 to €11,239
- Financial charges +€2,124
up €2,124 (+384.4%), from €553 to €2,676
- Other operating charges +€484
up €484 (+25.4%), from €1,906 to €2,390
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 | €91,042 | €77,101 | -€13,941 | -15.3% |
| Fixed assets | 21/28 | €29,210 | €26,351 | -€2,859 | -9.8% |
| Tangible fixed assets | 22/27 | €29,210 | €26,351 | -€2,859 | -9.8% |
| Plant, machinery and equipment | 23 | €1,014 | €774 | -€240 | -23.7% |
| Furniture and vehicles | 24 | €28 | €7,459 | +€7,431 | +26370.7% |
| Leasing and similar rights | 25 | €28,168 | €18,118 | -€10,050 | -35.7% |
| Current assets | 29/58 | €61,833 | €50,750 | -€11,082 | -17.9% |
| Stocks and contracts in progress | 3 | €3,570 | €3,570 | = | 0.0% |
| Stocks | 30/36 | €3,570 | €3,570 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,468 | €25,052 | +€584 | +2.4% |
| Trade receivables | 40 | €22,648 | €22,545 | -€103 | -0.5% |
| Other amounts receivable | 41 | €1,820 | €2,507 | +€687 | +37.7% |
| Cash at bank and in hand | 54/58 | €29,749 | €20,821 | -€8,928 | -30.0% |
| Deferred charges and accrued income | 490/1 | €4,045 | €1,307 | -€2,738 | -67.7% |
| Total equity and liabilities | 10/49 | €91,042 | €77,101 | -€13,941 | -15.3% |
| Equity | 10/15 | €42,992 | €30,927 | -€12,065 | -28.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,460 | €20,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,932 | -€8,133 | -€12,065 | |
| Amounts payable | 17/49 | €48,051 | €46,174 | -€1,876 | -3.9% |
| Amounts payable after more than one year | 17 | €15,946 | €8,025 | -€7,921 | -49.7% |
| Financial debts | 170/4 | €15,946 | €8,025 | -€7,921 | -49.7% |
| Amounts payable within one year | 42/48 | €32,105 | €38,149 | +€6,045 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €13,505 | €8,597 | -€4,909 | -36.3% |
| Trade debts | 44 | €4,508 | €273 | -€4,235 | -93.9% |
| Suppliers | 440/4 | €4,508 | €273 | -€4,235 | -93.9% |
| Taxes, remuneration and social security | 45 | €4,346 | €3,600 | -€746 | -17.2% |
| Taxes | 450/3 | €4,346 | €3,600 | -€746 | -17.2% |
| Other amounts payable | 47/48 | €9,745 | €25,680 | +€15,935 | +163.5% |
| Non-recurring operating income | 76A | €2,499 | €2,345 | -€154 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,345 | €11,239 | -€5,105 | -31.2% |
| Other operating charges | 640/8 | €1,906 | €2,390 | +€484 | +25.4% |
| Gross operating margin | 9900 | €17,036 | €4,393 | -€12,642 | -74.2% |
| Operating profit (loss) | 9901 | -€1,215 | -€9,236 | -€8,021 | -660.2% |
| Financial income | 75/76B | €0 | €15 | +€15 | +49900.0% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +49900.0% |
| Financial charges | 65/66B | €553 | €2,676 | +€2,124 | +384.4% |
| Recurring financial charges | 65 | €553 | €2,676 | +€2,124 | +384.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,767 | -€11,897 | -€10,130 | -573.1% |
| Income taxes | 67/77 | €180 | €167 | -€12 | -6.9% |
| Profit (loss) for the period | 9904 | -€1,947 | -€12,065 | -€10,118 | -519.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,947 | -€12,065 | -€10,118 | -519.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.