DEVOS KRIS: 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 KRIS
Largest movements
- Tangible fixed assets -€29,758
down €29,758 (-83.3%), from €35,704 to €5,946
of which Furniture and vehicles: -€27,648
- Receivables within one year +€15,387
up €15,387 (+30.9%), from €49,859 to €65,246
of which Other amounts receivable: +€19,136
- Deferred charges and accrued income -€1,221
down €1,221 (-86.5%), from €1,412 to €191
- Debts after one year -€14,487
down €14,487 (-100.0%), from €14,487 to €0
- Reserves +€5,000
up €5,000 (+12.0%), from €41,750 to €46,750
of which Distributable reserves: +€5,000
- Other debts -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Tax, wage and social debts -€3,324
down €3,324 (-86.9%), from €3,824 to €500
- Current portion of long-term debt +€2,286
up €2,286 (+18.7%), from €12,201 to €14,487
- Gross operating margin -€75,508
down €75,508 (-92.7%), from €81,414 to €5,906
- Taxes -€18,574
down €18,574 (-97.4%), from €19,074 to €500
- Depreciation -€16,540
down €16,540 (-81.7%), from €20,253 to €3,713
- Financial income +€3,572
up €3,572 (+234.4%), from €1,524 to €5,096
- Other operating charges -€1,896
down €1,896 (-75.0%), from €2,530 to €634
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 | €100,251 | €83,720 | -€16,531 | -16.5% |
| Fixed assets | 21/28 | €35,704 | €5,946 | -€29,758 | -83.3% |
| Tangible fixed assets | 22/27 | €35,704 | €5,946 | -€29,758 | -83.3% |
| Plant, machinery and equipment | 23 | €487 | €325 | -€162 | -33.3% |
| Furniture and vehicles | 24 | €29,526 | €1,878 | -€27,648 | -93.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €5,691 | €3,743 | -€1,948 | -34.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €64,548 | €77,774 | +€13,227 | +20.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €49,859 | €65,246 | +€15,387 | +30.9% |
| Trade receivables | 40 | €6,337 | €2,589 | -€3,749 | -59.2% |
| Other amounts receivable | 41 | €43,522 | €62,658 | +€19,136 | +44.0% |
| Cash at bank and in hand | 54/58 | €13,276 | €12,338 | -€939 | -7.1% |
| Deferred charges and accrued income | 490/1 | €1,412 | €191 | -€1,221 | -86.5% |
| Total equity and liabilities | 10/49 | €100,251 | €83,720 | -€16,531 | -16.5% |
| Equity | 10/15 | €60,462 | €65,753 | +€5,290 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,750 | €46,750 | +€5,000 | +12.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,890 | €44,890 | +€5,000 | +12.5% |
| Profit (loss) carried forward | 14 | €112 | €403 | +€290 | +258.7% |
| Amounts payable | 17/49 | €39,789 | €17,967 | -€21,822 | -54.8% |
| Amounts payable after more than one year | 17 | €14,487 | €0 | -€14,487 | -100.0% |
| Financial debts | 170/4 | €14,487 | €0 | -€14,487 | -100.0% |
| Amounts payable within one year | 42/48 | €25,302 | €17,967 | -€7,334 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €12,201 | €14,487 | +€2,286 | +18.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,276 | €2,980 | -€1,296 | -30.3% |
| Suppliers | 440/4 | €4,276 | €2,980 | -€1,296 | -30.3% |
| Taxes, remuneration and social security | 45 | €3,824 | €500 | -€3,324 | -86.9% |
| Taxes | 450/3 | €3,824 | €500 | -€3,324 | -86.9% |
| Other amounts payable | 47/48 | €5,000 | €0 | -€5,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €83,736 | €14,955 | -€68,781 | -82.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,253 | €3,713 | -€16,540 | -81.7% |
| Other operating charges | 640/8 | €2,530 | €634 | -€1,896 | -75.0% |
| Non-recurring operating charges | 66A | €373 | - | -€373 | |
| Gross operating margin | 9900 | €81,414 | €5,906 | -€75,508 | -92.7% |
| Operating profit (loss) | 9901 | €58,257 | €1,559 | -€56,698 | -97.3% |
| Financial income | 75/76B | €1,524 | €5,096 | +€3,572 | +234.4% |
| Recurring financial income | 75 | €1,524 | €5,096 | +€3,572 | +234.4% |
| Financial charges | 65/66B | €2,043 | €865 | -€1,178 | -57.6% |
| Recurring financial charges | 65 | €2,043 | €865 | -€1,178 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €57,739 | €5,790 | -€51,949 | -90.0% |
| Income taxes | 67/77 | €19,074 | €500 | -€18,574 | -97.4% |
| Profit (loss) for the period | 9904 | €38,665 | €5,290 | -€33,374 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,665 | €5,290 | -€33,374 | -86.3% |
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 11 October 2026 via checked.be.