DEVOS MOTORSPORT: 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 MOTORSPORT
Largest movements
- Receivables within one year -€15,656
down €15,656 (-32.0%), from €48,921 to €33,266
of which Trade receivables: -€8,680
- Stocks and contracts +€12,405
up €12,405 (+7.9%), from €157,141 to €169,546
- Tangible fixed assets -€8,067
down €8,067 (-31.4%), from €25,708 to €17,641
of which Furniture and vehicles: -€4,442
- Cash +€5,964
up €5,964 (+351%), from €1,698 to €7,662
mainly Receivables within one year (+€15,656) and Depreciation (+€8,067)
- Other debts -€5,039
down €5,039 (-46.5%), from €10,832 to €5,792
- Gross operating margin +€13,349
up €13,349, from -€682 to €12,667
- Other operating charges -€373
down €373 (-14.7%), from €2,530 to €2,157
- Depreciation -€200
down €200 (-2.4%), from €8,267 to €8,067
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 | €233,721 | €228,367 | -€5,354 | -2.3% |
| Fixed assets | 21/28 | €25,758 | €17,691 | -€8,067 | -31.3% |
| Tangible fixed assets | 22/27 | €25,708 | €17,641 | -€8,067 | -31.4% |
| Land and buildings | 22 | €18,261 | €14,636 | -€3,626 | -19.9% |
| Furniture and vehicles | 24 | €7,447 | €3,005 | -€4,442 | -59.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €207,963 | €210,677 | +€2,713 | +1.3% |
| Stocks and contracts in progress | 3 | €157,141 | €169,546 | +€12,405 | +7.9% |
| Stocks | 30/36 | €157,141 | €169,546 | +€12,405 | +7.9% |
| Amounts receivable within one year | 40/41 | €48,921 | €33,266 | -€15,656 | -32.0% |
| Trade receivables | 40 | €38,727 | €30,047 | -€8,680 | -22.4% |
| Other amounts receivable | 41 | €10,195 | €3,218 | -€6,976 | -68.4% |
| Cash at bank and in hand | 54/58 | €1,698 | €7,662 | +€5,964 | +351% |
| Deferred charges and accrued income | 490/1 | €203 | €203 | = | 0.0% |
| Total equity and liabilities | 10/49 | €233,721 | €228,367 | -€5,354 | -2.3% |
| Equity | 10/15 | €209,405 | €211,405 | +€2,000 | +1.0% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €78,014 | €78,014 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,014 | €13,014 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,014 | €13,014 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,247 | €3,247 | +€2,000 | +160% |
| Amounts payable | 17/49 | €24,316 | €16,962 | -€7,354 | -30.2% |
| Amounts payable within one year | 42/48 | €24,316 | €16,962 | -€7,354 | -30.2% |
| Financial debts | 43 | €1,768 | - | -€1,768 | |
| Credit institutions | 430/8 | €1,768 | - | -€1,768 | |
| Trade debts | 44 | €11,716 | €11,170 | -€546 | -4.7% |
| Suppliers | 440/4 | €11,716 | €11,170 | -€546 | -4.7% |
| Other amounts payable | 47/48 | €10,832 | €5,792 | -€5,039 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,267 | €8,067 | -€200 | -2.4% |
| Other operating charges | 640/8 | €2,530 | €2,157 | -€373 | -14.7% |
| Gross operating margin | 9900 | -€682 | €12,667 | +€13,349 | |
| Operating profit (loss) | 9901 | -€11,479 | €2,443 | +€13,922 | |
| Financial income | 75/76B | €62 | €27 | -€35 | -56.7% |
| Recurring financial income | 75 | €62 | €27 | -€35 | -56.7% |
| Financial charges | 65/66B | €486 | €470 | -€16 | -3.3% |
| Recurring financial charges | 65 | €486 | €470 | -€16 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,902 | €2,000 | +€13,902 | |
| Profit (loss) for the period | 9904 | -€11,902 | €2,000 | +€13,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,902 | €2,000 | +€13,902 |
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 27 October 2026 via checked.be.