Devriendt Energy, Consulting & Engineering: 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 Energy, Consulting & Engineering
Largest movements
- Receivables within one year -€27,056
no longer reported in 2025 (was €27,056)
of which Trade receivables: -€22,372
- Receivables after one year +€23,064
new in 2025: €23,064
of which Trade receivables: +€19,384
- Cash +€18,120
up €18,120 (+26.6%), from €68,223 to €86,343
mainly Net result for the year (+€34,250) and Receivables within one year (+€27,056)
- Tangible fixed assets -€6,788
down €6,788 (-2.3%), from €288,851 to €282,063
of which Land and buildings: -€8,862
- Reserves +€34,250
up €34,250 (+30.0%), from €114,253 to €148,503
of which Distributable reserves: +€34,250
- Short-term financial debts +€26,341
new in 2025: €26,341
- Current portion of long-term debt -€24,574
no longer reported in 2025 (was €24,574)
- Debts after one year -€16,578
down €16,578 (-8.5%), from €195,269 to €178,691
- Tax, wage and social debts -€5,882
down €5,882 (-22.8%), from €25,766 to €19,884
of which Taxes: -€3,878
- Gross operating margin +€19,561
up €19,561 (+36.6%), from €53,429 to €72,990
- Taxes +€5,572
up €5,572 (+64.4%), from €8,650 to €14,222
- Financial charges -€1,052
down €1,052 (-7.5%), from €14,093 to €13,041
of which Financial charges: -€1,263
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 | €388,106 | €396,209 | +€8,103 | +2.1% |
| Fixed assets | 21/28 | €288,851 | €282,063 | -€6,788 | -2.3% |
| Tangible fixed assets | 22/27 | €288,851 | €282,063 | -€6,788 | -2.3% |
| Land and buildings | 22 | €288,851 | €279,989 | -€8,862 | -3.1% |
| Furniture and vehicles | 24 | - | €2,074 | +€2,074 | |
| Current assets | 29/58 | €99,255 | €114,146 | +€14,891 | +15.0% |
| Amounts receivable after more than one year | 29 | - | €23,064 | +€23,064 | |
| Trade receivables | 290 | - | €19,384 | +€19,384 | |
| Other amounts receivable | 291 | - | €3,680 | +€3,680 | |
| Amounts receivable within one year | 40/41 | €27,056 | - | -€27,056 | |
| Trade receivables | 40 | €22,372 | - | -€22,372 | |
| Other amounts receivable | 41 | €4,684 | - | -€4,684 | |
| Cash at bank and in hand | 54/58 | €68,223 | €86,343 | +€18,120 | +26.6% |
| Deferred charges and accrued income | 490/1 | €3,976 | €4,739 | +€763 | +19.2% |
| Total equity and liabilities | 10/49 | €388,106 | €396,209 | +€8,103 | +2.1% |
| Equity | 10/15 | €132,803 | €167,053 | +€34,250 | +25.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,550 | +€18,550 | |
| Share premium | 1100/10 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €16,550 | +€16,550 | |
| Reserves | 13 | €114,253 | €148,503 | +€34,250 | +30.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €106,253 | €140,503 | +€34,250 | +32.2% |
| Amounts payable | 17/49 | €255,303 | €229,156 | -€26,147 | -10.2% |
| Amounts payable after more than one year | 17 | €195,269 | €178,691 | -€16,578 | -8.5% |
| Financial debts | 170/4 | €195,269 | €178,691 | -€16,578 | -8.5% |
| Amounts payable within one year | 42/48 | €60,034 | €50,465 | -€9,569 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €24,574 | - | -€24,574 | |
| Financial debts | 43 | - | €26,341 | +€26,341 | |
| Credit institutions | 430/8 | - | €26,341 | +€26,341 | |
| Trade debts | 44 | €8,212 | €2,757 | -€5,455 | -66.4% |
| Suppliers | 440/4 | €8,212 | €2,757 | -€5,455 | -66.4% |
| Taxes, remuneration and social security | 45 | €25,766 | €19,884 | -€5,882 | -22.8% |
| Taxes | 450/3 | €20,709 | €16,831 | -€3,878 | -18.7% |
| Remuneration and social security | 454/9 | €5,057 | €3,053 | -€2,004 | -39.6% |
| Other amounts payable | 47/48 | €1,482 | €1,483 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,862 | €9,081 | +€219 | +2.5% |
| Other operating charges | 640/8 | €2,789 | €2,945 | +€156 | +5.6% |
| Gross operating margin | 9900 | €53,429 | €72,990 | +€19,561 | +36.6% |
| Operating profit (loss) | 9901 | €41,778 | €60,964 | +€19,186 | +45.9% |
| Financial income | 75/76B | €101 | €549 | +€448 | +443% |
| Recurring financial income | 75 | €101 | €549 | +€448 | +443% |
| Non-recurring financial income | 76B | - | €549 | +€549 | |
| Financial charges | 65/66B | €14,093 | €13,041 | -€1,052 | -7.5% |
| Recurring financial charges | 65 | €14,093 | €12,830 | -€1,263 | -9.0% |
| Non-recurring financial charges | 66B | - | €211 | +€211 | |
| Profit (loss) for the period before taxes | 9903 | €27,786 | €48,471 | +€20,685 | +74.4% |
| Income taxes | 67/77 | €8,650 | €14,222 | +€5,572 | +64.4% |
| Profit (loss) for the period | 9904 | €19,136 | €34,250 | +€15,114 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,136 | €34,250 | +€15,114 | +79.0% |
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 20 October 2026 via checked.be.