DEVOS WIM: what changed
Two fiscal 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 WIM
Largest movements
- Tangible fixed assets -€3,738
down €3,738 (-7.2%), from €51,603 to €47,865
of which Land and buildings: -€2,892
- Reserves -€10,141
down €10,141 (-4.5%), from €224,284 to €214,143
- Tax, wage and social debts +€8,226
up €8,226 (+37.1%), from €22,164 to €30,390
- Gross operating margin +€4,847
up €4,847 (+9.5%), from €51,144 to €55,990
- Taxes +€1,584
up €1,584 (+11.0%), from €14,403 to €15,987
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 | €216,262 | €214,322 | -€1,941 | -0.9% |
| Fixed assets | 21/28 | €51,603 | €47,865 | -€3,738 | -7.2% |
| Tangible fixed assets | 22/27 | €51,603 | €47,865 | -€3,738 | -7.2% |
| Land and buildings | 22 | €49,009 | €46,117 | -€2,892 | -5.9% |
| Plant, machinery and equipment | 23 | €1,501 | €1,054 | -€447 | -29.8% |
| Furniture and vehicles | 24 | €1,092 | €694 | -€399 | -36.5% |
| Current assets | 29/58 | €164,660 | €166,457 | +€1,797 | +1.1% |
| Amounts receivable within one year | 40/41 | €3,301 | €4,631 | +€1,330 | +40.3% |
| Trade receivables | 40 | €3,301 | €4,631 | +€1,330 | +40.3% |
| Cash at bank and in hand | 54/58 | €143,878 | €145,367 | +€1,489 | +1.0% |
| Deferred charges and accrued income | 490/1 | €17,481 | €16,459 | -€1,022 | -5.8% |
| Total equity and liabilities | 10/49 | €216,262 | €214,322 | -€1,941 | -0.9% |
| Equity | 10/15 | €184,005 | €173,865 | -€10,141 | -5.5% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €224,284 | €214,143 | -€10,141 | -4.5% |
| Distributable reserves | 133 | €224,284 | €214,143 | -€10,141 | -4.5% |
| Profit (loss) carried forward | 14 | -€62,278 | -€62,278 | = | 0.0% |
| Amounts payable | 17/49 | €32,257 | €40,457 | +€8,200 | +25.4% |
| Amounts payable within one year | 42/48 | €32,257 | €40,457 | +€8,200 | +25.4% |
| Trade debts | 44 | €3,247 | €3,222 | -€25 | -0.8% |
| Suppliers | 440/4 | €3,247 | €3,222 | -€25 | -0.8% |
| Taxes, remuneration and social security | 45 | €22,164 | €30,390 | +€8,226 | +37.1% |
| Taxes | 450/3 | €22,164 | €30,390 | +€8,226 | +37.1% |
| Other amounts payable | 47/48 | €6,846 | €6,845 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,443 | €3,738 | +€295 | +8.6% |
| Other operating charges | 640/8 | €2,291 | €2,362 | +€71 | +3.1% |
| Gross operating margin | 9900 | €51,144 | €55,990 | +€4,847 | +9.5% |
| Operating profit (loss) | 9901 | €45,410 | €49,891 | +€4,480 | +9.9% |
| Financial income | 75/76B | €129 | - | -€129 | |
| Recurring financial income | 75 | €129 | - | -€129 | |
| Financial charges | 65/66B | €1,668 | €1,188 | -€480 | -28.8% |
| Recurring financial charges | 65 | €1,668 | €1,188 | -€480 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €43,872 | €48,703 | +€4,831 | +11.0% |
| Income taxes | 67/77 | €14,403 | €15,987 | +€1,584 | +11.0% |
| Profit (loss) for the period | 9904 | €29,469 | €32,716 | +€3,247 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,469 | €32,716 | +€3,247 | +11.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.