DEVOS en Co: 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 en Co
Largest movements
- Cash -€34,869
down €34,869 (-20.5%), from €169,726 to €134,857
mainly Investment in fixed assets (net) (-€34,071) and Tax, wage and social debts (-€5,510)
- Tangible fixed assets +€25,035
up €25,035 (+244.3%), from €10,250 to €35,285
of which Furniture and vehicles: +€24,833
- Tax, wage and social debts -€5,510
down €5,510 (-97.9%), from €5,630 to €120
- Profit (loss) carried forward -€3,767
down €3,767 (-2.1%), from €182,665 to €178,897
- Gross operating margin -€14,596
down €14,596 (-72.2%), from €20,224 to €5,628
- Depreciation +€6,003
up €6,003 (+197.9%), from €3,033 to €9,036
- Taxes -€5,391
down €5,391 (-95.8%), from €5,630 to €239
- Financial income +€398
new in 2023: €398
- Other operating charges +€384
new in 2023: €384
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,260 | €180,050 | -€10,210 | -5.4% |
| Fixed assets | 21/28 | €10,250 | €35,285 | +€25,035 | +244.3% |
| Tangible fixed assets | 22/27 | €10,250 | €35,285 | +€25,035 | +244.3% |
| Land and buildings | 22 | €724 | €0 | -€724 | -100.0% |
| Plant, machinery and equipment | 23 | €1,869 | €2,796 | +€927 | +49.6% |
| Furniture and vehicles | 24 | €7,656 | €32,489 | +€24,833 | +324.4% |
| Current assets | 29/58 | €180,011 | €144,765 | -€35,245 | -19.6% |
| Amounts receivable within one year | 40/41 | €10,102 | €9,909 | -€194 | -1.9% |
| Trade receivables | 40 | €4,206 | €1,488 | -€2,719 | -64.6% |
| Other amounts receivable | 41 | €5,896 | €8,421 | +€2,525 | +42.8% |
| Cash at bank and in hand | 54/58 | €169,726 | €134,857 | -€34,869 | -20.5% |
| Deferred charges and accrued income | 490/1 | €183 | €0 | -€183 | -100.0% |
| Total equity and liabilities | 10/49 | €190,260 | €180,050 | -€10,210 | -5.4% |
| Equity | 10/15 | €182,937 | €179,170 | -€3,767 | -2.1% |
| Contributions | 10/11 | €248 | €248 | = | 0.0% |
| Capital | 10 | €248 | - | -€248 | |
| Issued capital | 100 | €248 | - | -€248 | |
| Reserves | 13 | €25 | €25 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25 | €25 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25 | €25 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,665 | €178,897 | -€3,767 | -2.1% |
| Amounts payable | 17/49 | €7,323 | €880 | -€6,442 | -88.0% |
| Amounts payable within one year | 42/48 | €7,323 | €880 | -€6,442 | -88.0% |
| Trade debts | 44 | €1,693 | €760 | -€933 | -55.1% |
| Suppliers | 440/4 | €1,693 | €760 | -€933 | -55.1% |
| Taxes, remuneration and social security | 45 | €5,630 | €120 | -€5,510 | -97.9% |
| Taxes | 450/3 | €5,630 | €120 | -€5,510 | -97.9% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | €3,514 | - | -€3,514 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,033 | €9,036 | +€6,003 | +197.9% |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | €20,224 | €5,628 | -€14,596 | -72.2% |
| Operating profit (loss) | 9901 | €17,191 | -€3,792 | -€20,983 | |
| Financial income | 75/76B | - | €398 | +€398 | |
| Recurring financial income | 75 | - | €398 | +€398 | |
| Financial charges | 65/66B | €121 | €135 | +€13 | +11.0% |
| Recurring financial charges | 65 | €121 | €135 | +€13 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €17,069 | -€3,528 | -€20,598 | |
| Income taxes | 67/77 | €5,630 | €239 | -€5,391 | -95.8% |
| Profit (loss) for the period | 9904 | €11,439 | -€3,767 | -€15,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,439 | -€3,767 | -€15,207 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.