DEVOS LUC AUTOTECHNIEK: 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 LUC AUTOTECHNIEK
Largest movements
- Cash -€180,800
down €180,800 (-91.4%), from €197,835 to €17,035
mainly Receivables within one year (-€148,494) and Trade debts (-€84,585)
- Receivables within one year +€148,494
up €148,494 (+56.5%), from €262,759 to €411,253
of which Trade receivables: +€155,493
- Stocks and contracts +€50,598
up €50,598 (+16.2%), from €311,497 to €362,096
of which Stocks: +€41,020
- Reserves +€108,320
up €108,320 (+35.9%), from €301,638 to €409,958
- Trade debts -€84,585
down €84,585 (-57.6%), from €146,781 to €62,196
- Other debts -€14,892
down €14,892 (-5.3%), from €281,027 to €266,135
- Tax, wage and social debts +€14,302
up €14,302 (+36.1%), from €39,663 to €53,964
of which Taxes: +€12,392
- Gross operating margin +€139,425
up €139,425 (+88.1%), from €158,270 to €297,695
- Taxes +€37,836
up €37,836 (+266%), from €14,201 to €52,038
- Staff costs +€21,508
up €21,508 (+25.2%), from €85,199 to €106,707
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 | €827,235 | €841,986 | +€14,751 | +1.8% |
| Fixed assets | 21/28 | €46,430 | €41,751 | -€4,679 | -10.1% |
| Tangible fixed assets | 22/27 | €46,030 | €41,351 | -€4,679 | -10.2% |
| Plant, machinery and equipment | 23 | €37,774 | €37,553 | -€221 | -0.6% |
| Furniture and vehicles | 24 | €8,256 | €3,798 | -€4,458 | -54.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €780,805 | €800,235 | +€19,430 | +2.5% |
| Stocks and contracts in progress | 3 | €311,497 | €362,096 | +€50,598 | +16.2% |
| Stocks | 30/36 | €242,470 | €283,490 | +€41,020 | +16.9% |
| Contracts in progress | 37 | €69,027 | €78,606 | +€9,578 | +13.9% |
| Amounts receivable within one year | 40/41 | €262,759 | €411,253 | +€148,494 | +56.5% |
| Trade receivables | 40 | €255,760 | €411,253 | +€155,493 | +60.8% |
| Other amounts receivable | 41 | €6,999 | - | -€6,999 | |
| Cash at bank and in hand | 54/58 | €197,835 | €17,035 | -€180,800 | -91.4% |
| Deferred charges and accrued income | 490/1 | €8,714 | €9,851 | +€1,137 | +13.1% |
| Total equity and liabilities | 10/49 | €827,235 | €841,986 | +€14,751 | +1.8% |
| Equity | 10/15 | €326,638 | €434,958 | +€108,320 | +33.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €301,638 | €409,958 | +€108,320 | +35.9% |
| Distributable reserves | 133 | €301,638 | €409,958 | +€108,320 | +35.9% |
| Amounts payable | 17/49 | €500,596 | €407,028 | -€93,568 | -18.7% |
| Amounts payable after more than one year | 17 | €10,793 | €3,696 | -€7,097 | -65.8% |
| Financial debts | 170/4 | €10,793 | €3,696 | -€7,097 | -65.8% |
| Amounts payable within one year | 42/48 | €489,804 | €403,332 | -€86,471 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €22,332 | €21,036 | -€1,296 | -5.8% |
| Trade debts | 44 | €146,781 | €62,196 | -€84,585 | -57.6% |
| Suppliers | 440/4 | €146,781 | €62,196 | -€84,585 | -57.6% |
| Taxes, remuneration and social security | 45 | €39,663 | €53,964 | +€14,302 | +36.1% |
| Taxes | 450/3 | €28,824 | €41,216 | +€12,392 | +43.0% |
| Remuneration and social security | 454/9 | €10,839 | €12,748 | +€1,910 | +17.6% |
| Other amounts payable | 47/48 | €281,027 | €266,135 | -€14,892 | -5.3% |
| Remuneration, social security and pensions | 62 | €85,199 | €106,707 | +€21,508 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,368 | €18,847 | +€1,479 | +8.5% |
| Other operating charges | 640/8 | €7,852 | €7,850 | -€2 | 0.0% |
| Gross operating margin | 9900 | €158,270 | €297,695 | +€139,425 | +88.1% |
| Operating profit (loss) | 9901 | €47,850 | €164,291 | +€116,441 | +243% |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.0% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.0% |
| Financial charges | 65/66B | €3,401 | €3,934 | +€533 | +15.7% |
| Recurring financial charges | 65 | €3,401 | €3,934 | +€533 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €44,483 | €160,357 | +€115,874 | +260% |
| Income taxes | 67/77 | €14,201 | €52,038 | +€37,836 | +266% |
| Profit (loss) for the period | 9904 | €30,281 | €108,320 | +€78,038 | +258% |
| Profit (loss) for the period to be appropriated | 9905 | €30,281 | €108,320 | +€78,038 | +258% |
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 30 October 2026 via checked.be.