DEVOS INTERIEUR: 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 INTERIEUR
Largest movements
- Stocks and contracts +€195,916
up €195,916 (+9.7%), from €2.0m to €2.2m
- Cash +€171,910
up €171,910 (+87.5%), from €196,556 to €368,466
mainly Advances received (+€514,393) and Tax, wage and social debts (+€144,599)
- Receivables within one year +€89,421
up €89,421 (+15.4%), from €578,780 to €668,201
of which Trade receivables: +€54,192
- Tangible fixed assets -€39,106
down €39,106 (-23.5%), from €166,174 to €127,068
of which Other tangible fixed assets: -€29,328
- Advances received +€514,393
up €514,393 (+123%), from €419,006 to €933,399
- Trade debts -€357,926
down €357,926 (-44.7%), from €801,049 to €443,123
- Tax, wage and social debts +€144,599
up €144,599 (+120%), from €120,833 to €265,431
of which Taxes: +€135,735
- Accrued charges and deferred income +€84,072
up €84,072 (+49.5%), from €169,732 to €253,804
- Gross operating margin -€195,753
down €195,753 (-22.5%), from €870,613 to €674,859
- Taxes -€58,733
down €58,733 (-69.9%), from €83,983 to €25,250
- Staff costs +€16,215
up €16,215 (+3.0%), from €540,093 to €556,308
- Write-downs +€12,952
up €12,952, from -€12,952 to €0
- Financial charges -€11,822
down €11,822 (-39.4%), from €30,008 to €18,186
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 | €2,985,270 | €3,400,836 | +€415,567 | +13.9% |
| Fixed assets | 21/28 | €166,214 | €127,108 | -€39,106 | -23.5% |
| Tangible fixed assets | 22/27 | €166,174 | €127,068 | -€39,106 | -23.5% |
| Furniture and vehicles | 24 | €13,971 | €4,193 | -€9,779 | -70.0% |
| Other tangible fixed assets | 26 | €152,203 | €122,875 | -€29,328 | -19.3% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €2,819,055 | €3,273,728 | +€454,673 | +16.1% |
| Stocks and contracts in progress | 3 | €2,024,869 | €2,220,786 | +€195,916 | +9.7% |
| Stocks | 30/36 | €2,024,869 | €2,220,786 | +€195,916 | +9.7% |
| Amounts receivable within one year | 40/41 | €578,780 | €668,201 | +€89,421 | +15.4% |
| Trade receivables | 40 | €578,108 | €632,300 | +€54,192 | +9.4% |
| Other amounts receivable | 41 | €673 | €35,902 | +€35,229 | +5,236% |
| Cash at bank and in hand | 54/58 | €196,556 | €368,466 | +€171,910 | +87.5% |
| Deferred charges and accrued income | 490/1 | €18,849 | €16,275 | -€2,574 | -13.7% |
| Total equity and liabilities | 10/49 | €2,985,270 | €3,400,836 | +€415,567 | +13.9% |
| Equity | 10/15 | €960,133 | €989,612 | +€29,479 | +3.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €940,133 | €969,612 | +€29,479 | +3.1% |
| Distributable reserves | 133 | €940,133 | €969,612 | +€29,479 | +3.1% |
| Amounts payable | 17/49 | €2,025,137 | €2,411,225 | +€386,088 | +19.1% |
| Amounts payable after more than one year | 17 | €29,305 | €0 | -€29,305 | -100% |
| Financial debts | 170/4 | €29,305 | €0 | -€29,305 | -100% |
| Amounts payable within one year | 42/48 | €1,826,100 | €2,157,421 | +€331,321 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €64,438 | €64,519 | +€81 | +0.1% |
| Financial debts | 43 | €400,000 | €400,000 | = | 0.0% |
| Credit institutions | 430/8 | €400,000 | €400,000 | = | 0.0% |
| Trade debts | 44 | €801,049 | €443,123 | -€357,926 | -44.7% |
| Suppliers | 440/4 | €801,049 | €443,123 | -€357,926 | -44.7% |
| Advances received on contracts in progress | 46 | €419,006 | €933,399 | +€514,393 | +123% |
| Taxes, remuneration and social security | 45 | €120,833 | €265,431 | +€144,599 | +120% |
| Taxes | 450/3 | €43,904 | €179,639 | +€135,735 | +309% |
| Remuneration and social security | 454/9 | €76,928 | €85,792 | +€8,864 | +11.5% |
| Other amounts payable | 47/48 | €20,774 | €50,949 | +€30,174 | +145% |
| Accrued charges and deferred income | 492/3 | €169,732 | €253,804 | +€84,072 | +49.5% |
| Remuneration, social security and pensions | 62 | €540,093 | €556,308 | +€16,215 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,481 | €50,467 | -€1,013 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,952 | €0 | +€12,952 | |
| Other operating charges | 640/8 | €4,645 | €4,017 | -€628 | -13.5% |
| Gross operating margin | 9900 | €870,613 | €674,859 | -€195,753 | -22.5% |
| Operating profit (loss) | 9901 | €287,346 | €64,066 | -€223,279 | -77.7% |
| Financial income | 75/76B | €12,018 | €8,848 | -€3,170 | -26.4% |
| Recurring financial income | 75 | €12,018 | €8,848 | -€3,170 | -26.4% |
| Financial charges | 65/66B | €30,008 | €18,186 | -€11,822 | -39.4% |
| Recurring financial charges | 65 | €30,008 | €18,186 | -€11,822 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €269,356 | €54,729 | -€214,627 | -79.7% |
| Income taxes | 67/77 | €83,983 | €25,250 | -€58,733 | -69.9% |
| Profit (loss) for the period | 9904 | €185,373 | €29,479 | -€155,894 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €185,373 | €29,479 | -€155,894 | -84.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.