DEVREESE FIEN: 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.
DEVREESE FIEN
Largest movements
- Cash +€34,163
up €34,163 (+68.1%), from €50,131 to €84,294
mainly Other debts (+€35,599) and Net result for the year (+€33,314)
- Tangible fixed assets -€8,787
down €8,787 (-24.2%), from €36,294 to €27,507
of which Leasing and similar rights: -€8,557
- Receivables within one year +€6,156
up €6,156 (+98.2%), from €6,269 to €12,425
of which Other amounts receivable: +€7,691
- Other debts +€35,599
up €35,599 (+2,566%), from €1,387 to €36,986
- Advances received +€6,825
new in 2025: €6,825
- Debts after one year -€5,732
down €5,732 (-24.5%), from €23,391 to €17,659
- Tax, wage and social debts -€2,650
no longer reported in 2025 (was €2,650)
- Reserves -€1,686
down €1,686 (-3.0%), from €56,016 to €54,330
- Financial income +€15,500
up €15,500 (+103%), from €15,000 to €30,500
- Gross operating margin -€1,719
down €1,719 (-9.8%), from €17,486 to €15,767
- Other operating charges -€720
down €720 (-35.4%), from €2,034 to €1,314
- Financial charges -€235
down €235 (-12.8%), from €1,836 to €1,601
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 | €93,952 | €125,484 | +€31,533 | +33.6% |
| Fixed assets | 21/28 | €36,961 | €28,174 | -€8,787 | -23.8% |
| Tangible fixed assets | 22/27 | €36,294 | €27,507 | -€8,787 | -24.2% |
| Plant, machinery and equipment | 23 | €1,997 | €1,767 | -€230 | -11.5% |
| Leasing and similar rights | 25 | €34,297 | €25,740 | -€8,557 | -24.9% |
| Financial fixed assets | 28 | €667 | €667 | = | 0.0% |
| Current assets | 29/58 | €56,991 | €97,310 | +€40,319 | +70.7% |
| Amounts receivable within one year | 40/41 | €6,269 | €12,425 | +€6,156 | +98.2% |
| Trade receivables | 40 | €1,535 | - | -€1,535 | |
| Other amounts receivable | 41 | €4,734 | €12,425 | +€7,691 | +162% |
| Cash at bank and in hand | 54/58 | €50,131 | €84,294 | +€34,163 | +68.1% |
| Deferred charges and accrued income | 490/1 | €591 | €591 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €93,952 | €125,484 | +€31,533 | +33.6% |
| Equity | 10/15 | €58,516 | €56,830 | -€1,686 | -2.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €56,016 | €54,330 | -€1,686 | -3.0% |
| Distributable reserves | 133 | €56,016 | €54,330 | -€1,686 | -3.0% |
| Amounts payable | 17/49 | €35,436 | €68,654 | +€33,219 | +93.7% |
| Amounts payable after more than one year | 17 | €23,391 | €17,659 | -€5,732 | -24.5% |
| Financial debts | 170/4 | €23,391 | €17,659 | -€5,732 | -24.5% |
| Amounts payable within one year | 42/48 | €12,045 | €50,995 | +€38,951 | +323% |
| Current portion of amounts payable after more than one year | 42 | €5,547 | €5,732 | +€185 | +3.3% |
| Trade debts | 44 | €2,461 | €1,452 | -€1,009 | -41.0% |
| Suppliers | 440/4 | €2,461 | €1,452 | -€1,009 | -41.0% |
| Advances received on contracts in progress | 46 | - | €6,825 | +€6,825 | |
| Taxes, remuneration and social security | 45 | €2,650 | - | -€2,650 | |
| Taxes | 450/3 | €2,650 | - | -€2,650 | |
| Other amounts payable | 47/48 | €1,387 | €36,986 | +€35,599 | +2,566% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,717 | €8,787 | +€70 | +0.8% |
| Other operating charges | 640/8 | €2,034 | €1,314 | -€720 | -35.4% |
| Gross operating margin | 9900 | €17,486 | €15,767 | -€1,719 | -9.8% |
| Operating profit (loss) | 9901 | €6,735 | €5,667 | -€1,069 | -15.9% |
| Financial income | 75/76B | €15,000 | €30,500 | +€15,500 | +103% |
| Recurring financial income | 75 | €15,000 | €30,500 | +€15,500 | +103% |
| Financial charges | 65/66B | €1,836 | €1,601 | -€235 | -12.8% |
| Recurring financial charges | 65 | €1,836 | €1,601 | -€235 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €19,899 | €34,565 | +€14,666 | +73.7% |
| Income taxes | 67/77 | €1,266 | €1,251 | -€15 | -1.2% |
| Profit (loss) for the period | 9904 | €18,634 | €33,314 | +€14,681 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,634 | €33,314 | +€14,681 | +78.8% |
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 23 October 2026 via checked.be.