DEVOS Enterprises: 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.
DEVOS Enterprises
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€390,936
down €390,936 (-65.7%), from €595,446 to €204,510
- Profit (loss) carried forward +€378,212
up €378,212 (+91.7%), from €412,281 to €790,493
- Financial income +€442,657
new in 2025: €442,657
- Financial charges +€58,349
up €58,349 (+494%), from €11,815 to €70,164
- Gross operating margin +€21,057
up €21,057 (+64.3%), from €32,746 to €53,803
- Depreciation +€1,119
up €1,119 (+142%), from €786 to €1,905
- Other operating charges -€1,068
down €1,068 (-88.1%), from €1,212 to €144
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 | €1,253,569 | €1,242,532 | -€11,037 | -0.9% |
| Fixed assets | 21/28 | €1,182,537 | €1,182,956 | +€419 | 0.0% |
| Tangible fixed assets | 22/27 | €5,029 | €5,448 | +€419 | +8.3% |
| Plant, machinery and equipment | 23 | €765 | €561 | -€205 | -26.7% |
| Furniture and vehicles | 24 | €4,264 | €4,887 | +€624 | +14.6% |
| Financial fixed assets | 28 | €1,177,508 | €1,177,508 | = | 0.0% |
| Current assets | 29/58 | €71,032 | €59,576 | -€11,456 | -16.1% |
| Amounts receivable within one year | 40/41 | €37,865 | €33,551 | -€4,314 | -11.4% |
| Trade receivables | 40 | €22,245 | €26,520 | +€4,275 | +19.2% |
| Other amounts receivable | 41 | €15,620 | €7,031 | -€8,589 | -55.0% |
| Cash at bank and in hand | 54/58 | €33,167 | €25,894 | -€7,272 | -21.9% |
| Deferred charges and accrued income | 490/1 | - | €130 | +€130 | |
| Total equity and liabilities | 10/49 | €1,253,569 | €1,242,532 | -€11,037 | -0.9% |
| Equity | 10/15 | €652,411 | €1,030,623 | +€378,212 | +58.0% |
| Contributions | 10/11 | €218,300 | €218,300 | = | 0.0% |
| Capital | 10 | €218,300 | €218,300 | = | 0.0% |
| Issued capital | 100 | €218,300 | €218,300 | = | 0.0% |
| Reserves | 13 | €21,830 | €21,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,830 | €21,830 | = | 0.0% |
| Legal reserve | 130 | €21,830 | €21,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | €412,281 | €790,493 | +€378,212 | +91.7% |
| Amounts payable | 17/49 | €601,158 | €211,909 | -€389,249 | -64.7% |
| Amounts payable within one year | 42/48 | €601,158 | €211,909 | -€389,249 | -64.7% |
| Trade debts | 44 | €633 | - | -€633 | |
| Suppliers | 440/4 | €633 | - | -€633 | |
| Taxes, remuneration and social security | 45 | €5,079 | €7,399 | +€2,320 | +45.7% |
| Taxes | 450/3 | €5,079 | €7,399 | +€2,320 | +45.7% |
| Other amounts payable | 47/48 | €595,446 | €204,510 | -€390,936 | -65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €786 | €1,905 | +€1,119 | +142% |
| Other operating charges | 640/8 | €1,212 | €144 | -€1,068 | -88.1% |
| Gross operating margin | 9900 | €32,746 | €53,803 | +€21,057 | +64.3% |
| Operating profit (loss) | 9901 | €30,748 | €51,754 | +€21,006 | +68.3% |
| Financial income | 75/76B | - | €442,657 | +€442,657 | |
| Recurring financial income | 75 | - | €442,657 | +€442,657 | |
| Financial charges | 65/66B | €11,815 | €70,164 | +€58,349 | +494% |
| Recurring financial charges | 65 | €11,815 | €70,164 | +€58,349 | +494% |
| Profit (loss) for the period before taxes | 9903 | €18,933 | €424,247 | +€405,314 | +2,141% |
| Profit (loss) for the period | 9904 | €18,933 | €424,247 | +€405,314 | +2,141% |
| Profit (loss) for the period to be appropriated | 9905 | €18,933 | €424,247 | +€405,314 | +2,141% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.