Devrandom.be: 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.
Devrandom.be
Largest movements
- Receivables within one year +€44,606
up €44,606 (+72.2%), from €61,760 to €106,366
of which Trade receivables: +€25,635
- Tangible fixed assets -€17,253
down €17,253 (-27.3%), from €63,141 to €45,888
of which Plant, machinery and equipment: -€16,709
- Other debts +€66,842
up €66,842 (+1963.1%), from €3,405 to €70,247
- Reserves -€46,686
down €46,686 (-33.3%), from €140,186 to €93,500
- Tax, wage and social debts +€14,483
up €14,483 (+73.1%), from €19,826 to €34,309
- Current portion of long-term debt -€11,252
no longer reported in 2025 (was €11,252)
- Trade debts +€2,366
up €2,366 (+22.3%), from €10,601 to €12,967
- Gross operating margin +€14,994
up €14,994 (+19.4%), from €77,359 to €92,353
- Taxes +€2,577
up €2,577 (+20.1%), from €12,812 to €15,389
- Depreciation -€2,064
down €2,064 (-7.5%), from €27,535 to €25,471
- Financial charges -€1,997
down €1,997 (-29.8%), from €6,709 to €4,712
- Financial income +€1,091
up €1,091 (+56.3%), from €1,938 to €3,029
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 | €186,270 | €212,023 | +€25,753 | +13.8% |
| Fixed assets | 21/28 | €68,101 | €50,848 | -€17,253 | -25.3% |
| Tangible fixed assets | 22/27 | €63,141 | €45,888 | -€17,253 | -27.3% |
| Plant, machinery and equipment | 23 | €62,573 | €45,864 | -€16,709 | -26.7% |
| Other tangible fixed assets | 26 | €568 | €24 | -€544 | -95.8% |
| Financial fixed assets | 28 | €4,960 | €4,960 | = | 0.0% |
| Current assets | 29/58 | €118,169 | €161,175 | +€43,006 | +36.4% |
| Amounts receivable within one year | 40/41 | €61,760 | €106,366 | +€44,606 | +72.2% |
| Trade receivables | 40 | €25,353 | €50,988 | +€25,635 | +101.1% |
| Other amounts receivable | 41 | €36,407 | €55,378 | +€18,971 | +52.1% |
| Cash at bank and in hand | 54/58 | €49,284 | €47,412 | -€1,872 | -3.8% |
| Deferred charges and accrued income | 490/1 | €7,125 | €7,397 | +€272 | +3.8% |
| Total equity and liabilities | 10/49 | €186,270 | €212,023 | +€25,753 | +13.8% |
| Equity | 10/15 | €141,186 | €94,500 | -€46,686 | -33.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €140,186 | €93,500 | -€46,686 | -33.3% |
| Distributable reserves | 133 | €140,186 | €93,500 | -€46,686 | -33.3% |
| Amounts payable | 17/49 | €45,084 | €117,523 | +€72,439 | +160.7% |
| Amounts payable within one year | 42/48 | €45,084 | €117,523 | +€72,439 | +160.7% |
| Current portion of amounts payable after more than one year | 42 | €11,252 | - | -€11,252 | |
| Trade debts | 44 | €10,601 | €12,967 | +€2,366 | +22.3% |
| Suppliers | 440/4 | €10,601 | €12,967 | +€2,366 | +22.3% |
| Taxes, remuneration and social security | 45 | €19,826 | €34,309 | +€14,483 | +73.1% |
| Taxes | 450/3 | €19,826 | €34,309 | +€14,483 | +73.1% |
| Other amounts payable | 47/48 | €3,405 | €70,247 | +€66,842 | +1963.1% |
| Non-recurring operating income | 76A | - | €135 | +€135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,535 | €25,471 | -€2,064 | -7.5% |
| Other operating charges | 640/8 | €4,961 | €4,623 | -€338 | -6.8% |
| Non-recurring operating charges | 66A | €757 | - | -€757 | |
| Gross operating margin | 9900 | €77,359 | €92,353 | +€14,994 | +19.4% |
| Operating profit (loss) | 9901 | €44,106 | €62,259 | +€18,153 | +41.2% |
| Financial income | 75/76B | €1,938 | €3,029 | +€1,091 | +56.3% |
| Recurring financial income | 75 | €1,938 | €3,029 | +€1,091 | +56.3% |
| Financial charges | 65/66B | €6,709 | €4,712 | -€1,997 | -29.8% |
| Recurring financial charges | 65 | €6,709 | €4,712 | -€1,997 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €39,335 | €60,576 | +€21,241 | +54.0% |
| Income taxes | 67/77 | €12,812 | €15,389 | +€2,577 | +20.1% |
| Profit (loss) for the period | 9904 | €26,523 | €45,187 | +€18,664 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,523 | €45,187 | +€18,664 | +70.4% |
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 12 October 2026 via checked.be.