Devriendt - Deryckere: 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.
Devriendt - Deryckere
Largest movements
- Current investments +€237,259
up €237,259 (+35.4%), from €669,454 to €906,712
- Cash -€47,117
down €47,117 (-13.3%), from €353,753 to €306,636
mainly Current investments (-€237,259) and Tax, wage and social debts (-€83,528)
- Tangible fixed assets -€32,667
down €32,667 (-33.3%), from €98,126 to €65,459
of which Furniture and vehicles: -€29,008
- Reserves +€237,989
up €237,989 (+17.9%), from €1.3m to €1.6m
- Tax, wage and social debts -€83,528
down €83,528 (-74.8%), from €111,655 to €28,127
- Financial income +€37,214
up €37,214 (+1144.7%), from €3,251 to €40,465
- Taxes +€11,294
up €11,294 (+8.7%), from €129,164 to €140,459
- Gross operating margin +€6,275
up €6,275 (+1.4%), from €448,461 to €454,736
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 | €1,464,663 | €1,622,186 | +€157,522 | +10.8% |
| Fixed assets | 21/28 | €437,366 | €404,699 | -€32,667 | -7.5% |
| Tangible fixed assets | 22/27 | €98,126 | €65,459 | -€32,667 | -33.3% |
| Plant, machinery and equipment | 23 | €2,016 | €1,337 | -€679 | -33.7% |
| Furniture and vehicles | 24 | €90,017 | €61,010 | -€29,008 | -32.2% |
| Other tangible fixed assets | 26 | €6,093 | €3,112 | -€2,981 | -48.9% |
| Financial fixed assets | 28 | €339,240 | €339,240 | = | 0.0% |
| Current assets | 29/58 | €1,027,297 | €1,217,486 | +€190,189 | +18.5% |
| Amounts receivable within one year | 40/41 | €443 | €2,127 | +€1,685 | +380.6% |
| Other amounts receivable | 41 | €443 | €2,127 | +€1,685 | +380.6% |
| Current investments | 50/53 | €669,454 | €906,712 | +€237,259 | +35.4% |
| Cash at bank and in hand | 54/58 | €353,753 | €306,636 | -€47,117 | -13.3% |
| Deferred charges and accrued income | 490/1 | €3,648 | €2,011 | -€1,637 | -44.9% |
| Total equity and liabilities | 10/49 | €1,464,663 | €1,622,186 | +€157,522 | +10.8% |
| Equity | 10/15 | €1,348,558 | €1,586,547 | +€237,989 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,329,958 | €1,567,947 | +€237,989 | +17.9% |
| Distributable reserves | 133 | €1,329,958 | €1,567,947 | +€237,989 | +17.9% |
| Amounts payable | 17/49 | €116,106 | €35,639 | -€80,467 | -69.3% |
| Amounts payable within one year | 42/48 | €116,106 | €35,639 | -€80,467 | -69.3% |
| Trade debts | 44 | €4,451 | €7,512 | +€3,061 | +68.8% |
| Suppliers | 440/4 | €4,451 | €7,512 | +€3,061 | +68.8% |
| Taxes, remuneration and social security | 45 | €111,655 | €28,127 | -€83,528 | -74.8% |
| Taxes | 450/3 | €111,655 | €28,127 | -€83,528 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,104 | €32,667 | +€563 | +1.8% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €448,461 | €454,736 | +€6,275 | +1.4% |
| Operating profit (loss) | 9901 | €416,231 | €421,941 | +€5,710 | +1.4% |
| Financial income | 75/76B | €3,251 | €40,465 | +€37,214 | +1144.7% |
| Recurring financial income | 75 | €3,251 | €40,465 | +€37,214 | +1144.7% |
| Financial charges | 65/66B | €5,186 | €2,176 | -€3,010 | -58.0% |
| Recurring financial charges | 65 | €5,186 | €2,176 | -€3,010 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €414,296 | €460,230 | +€45,934 | +11.1% |
| Income taxes | 67/77 | €129,164 | €140,459 | +€11,294 | +8.7% |
| Profit (loss) for the period | 9904 | €285,131 | €319,771 | +€34,640 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €285,131 | €319,771 | +€34,640 | +12.1% |
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 7 October 2026 via checked.be.