DEVRIENDT BJöRN: 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.
DEVRIENDT BJöRN
Largest movements
- Tangible fixed assets -€19,981
down €19,981 (-30.3%), from €65,933 to €45,952
of which Furniture and vehicles: -€18,551
- Cash -€14,485
down €14,485 (-29.2%), from €49,639 to €35,154
mainly Net result for the year (-€19,314) and Debts after one year (-€12,545)
- Receivables within one year +€7,361
up €7,361 (+28.5%), from €25,845 to €33,206
of which Trade receivables: +€13,599
- Stocks and contracts -€4,450
down €4,450 (-35.6%), from €12,500 to €8,050
- Profit (loss) carried forward -€19,314
down €19,314 (-33.0%), from €58,601 to €39,287
- Debts after one year -€12,545
down €12,545 (-37.5%), from €33,474 to €20,929
- Gross operating margin -€25,552
down €25,552 (-84.1%), from €30,394 to €4,842
- Depreciation -€3,488
down €3,488 (-14.9%), from €23,469 to €19,981
- Taxes -€979
down €979 (-78.8%), from €1,242 to €263
- Other operating charges +€717
up €717 (+48.1%), from €1,491 to €2,208
- Financial charges -€469
down €469 (-21.6%), from €2,172 to €1,703
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 | €155,714 | €124,269 | -€31,445 | -20.2% |
| Fixed assets | 21/28 | €65,933 | €45,952 | -€19,981 | -30.3% |
| Tangible fixed assets | 22/27 | €65,933 | €45,952 | -€19,981 | -30.3% |
| Plant, machinery and equipment | 23 | €3,600 | €2,170 | -€1,430 | -39.7% |
| Furniture and vehicles | 24 | €62,333 | €43,782 | -€18,551 | -29.8% |
| Current assets | 29/58 | €89,781 | €78,317 | -€11,464 | -12.8% |
| Stocks and contracts in progress | 3 | €12,500 | €8,050 | -€4,450 | -35.6% |
| Stocks | 30/36 | €12,500 | €8,050 | -€4,450 | -35.6% |
| Amounts receivable within one year | 40/41 | €25,845 | €33,206 | +€7,361 | +28.5% |
| Trade receivables | 40 | €13,457 | €27,056 | +€13,599 | +101% |
| Other amounts receivable | 41 | €12,388 | €6,150 | -€6,238 | -50.4% |
| Cash at bank and in hand | 54/58 | €49,639 | €35,154 | -€14,485 | -29.2% |
| Deferred charges and accrued income | 490/1 | €1,797 | €1,907 | +€110 | +6.1% |
| Total equity and liabilities | 10/49 | €155,714 | €124,269 | -€31,445 | -20.2% |
| Equity | 10/15 | €61,101 | €41,787 | -€19,314 | -31.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,601 | €39,287 | -€19,314 | -33.0% |
| Amounts payable | 17/49 | €94,614 | €82,482 | -€12,131 | -12.8% |
| Amounts payable after more than one year | 17 | €33,474 | €20,929 | -€12,545 | -37.5% |
| Financial debts | 170/4 | €33,474 | €20,929 | -€12,545 | -37.5% |
| Amounts payable within one year | 42/48 | €61,139 | €61,553 | +€414 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €12,048 | €12,545 | +€497 | +4.1% |
| Trade debts | 44 | €921 | €1,350 | +€429 | +46.6% |
| Suppliers | 440/4 | €921 | €1,350 | +€429 | +46.6% |
| Taxes, remuneration and social security | 45 | €1,500 | €2,000 | +€500 | +33.3% |
| Remuneration and social security | 454/9 | €1,500 | €2,000 | +€500 | +33.3% |
| Other amounts payable | 47/48 | €46,671 | €45,658 | -€1,012 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,469 | €19,981 | -€3,488 | -14.9% |
| Other operating charges | 640/8 | €1,491 | €2,208 | +€717 | +48.1% |
| Gross operating margin | 9900 | €30,394 | €4,842 | -€25,552 | -84.1% |
| Operating profit (loss) | 9901 | €5,433 | -€17,348 | -€22,781 | |
| Financial income | 75/76B | €44 | €0 | -€44 | -100.0% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -100.0% |
| Financial charges | 65/66B | €2,172 | €1,703 | -€469 | -21.6% |
| Recurring financial charges | 65 | €2,172 | €1,703 | -€469 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €3,305 | -€19,051 | -€22,356 | |
| Income taxes | 67/77 | €1,242 | €263 | -€979 | -78.8% |
| Profit (loss) for the period | 9904 | €2,063 | -€19,314 | -€21,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,063 | -€19,314 | -€21,377 |
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.