DEVRIENDT JORDAN: 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 JORDAN
Largest movements
- Current investments +€845,033
new in 2025: €845,033
- Cash -€759,769
down €759,769 (-97.0%), from €783,408 to €23,640
mainly Current investments (-€845,033) and Investment in fixed assets (net) (-€122,830)
- Tangible fixed assets +€68,534
up €68,534 (+47.9%), from €143,108 to €211,642
of which Furniture and vehicles: +€68,030
- Reserves +€103,310
up €103,310 (+12.8%), from €807,633 to €910,943
- Debts after one year +€41,446
up €41,446 (+52.8%), from €78,511 to €119,957
- Current portion of long-term debt +€25,105
up €25,105 (+91.2%), from €27,535 to €52,640
- Trade debts -€23,249
down €23,249 (-51.1%), from €45,536 to €22,287
- Depreciation +€24,963
up €24,963 (+85.1%), from €29,333 to €54,295
- Gross operating margin +€14,136
up €14,136 (+3.8%), from €369,725 to €383,861
- Staff costs -€9,856
down €9,856 (-5.2%), from €190,784 to €180,927
- Other operating charges -€9,151
down €9,151 (-70.9%), from €12,905 to €3,754
- Financial income +€4,773
up €4,773 (+157.1%), from €3,039 to €7,812
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 | €1,000,080 | €1,154,582 | +€154,502 | +15.4% |
| Fixed assets | 21/28 | €143,108 | €211,642 | +€68,534 | +47.9% |
| Tangible fixed assets | 22/27 | €143,108 | €211,642 | +€68,534 | +47.9% |
| Land and buildings | 22 | €7,523 | €6,310 | -€1,213 | -16.1% |
| Plant, machinery and equipment | 23 | €4,081 | €5,798 | +€1,717 | +42.1% |
| Furniture and vehicles | 24 | €131,504 | €199,534 | +€68,030 | +51.7% |
| Current assets | 29/58 | €856,972 | €942,940 | +€85,967 | +10.0% |
| Amounts receivable within one year | 40/41 | €73,564 | €74,268 | +€704 | +1.0% |
| Trade receivables | 40 | €73,545 | €74,268 | +€722 | +1.0% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Current investments | 50/53 | - | €845,033 | +€845,033 | |
| Cash at bank and in hand | 54/58 | €783,408 | €23,640 | -€759,769 | -97.0% |
| Total equity and liabilities | 10/49 | €1,000,080 | €1,154,582 | +€154,502 | +15.4% |
| Equity | 10/15 | €813,833 | €917,143 | +€103,310 | +12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €807,633 | €910,943 | +€103,310 | +12.8% |
| Distributable reserves | 133 | €807,633 | €910,943 | +€103,310 | +12.8% |
| Amounts payable | 17/49 | €186,247 | €237,439 | +€51,191 | +27.5% |
| Amounts payable after more than one year | 17 | €78,511 | €119,957 | +€41,446 | +52.8% |
| Financial debts | 170/4 | €78,511 | €119,957 | +€41,446 | +52.8% |
| Amounts payable within one year | 42/48 | €107,736 | €117,482 | +€9,746 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €27,535 | €52,640 | +€25,105 | +91.2% |
| Trade debts | 44 | €45,536 | €22,287 | -€23,249 | -51.1% |
| Suppliers | 440/4 | €45,536 | €22,287 | -€23,249 | -51.1% |
| Taxes, remuneration and social security | 45 | €33,715 | €41,585 | +€7,870 | +23.3% |
| Taxes | 450/3 | €15,589 | €23,282 | +€7,694 | +49.4% |
| Remuneration and social security | 454/9 | €18,126 | €18,303 | +€177 | +1.0% |
| Other amounts payable | 47/48 | €950 | €970 | +€19 | +2.0% |
| Non-recurring operating income | 76A | €9,500 | €5,500 | -€4,000 | -42.1% |
| Remuneration, social security and pensions | 62 | €190,784 | €180,927 | -€9,856 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,333 | €54,295 | +€24,963 | +85.1% |
| Other operating charges | 640/8 | €12,905 | €3,754 | -€9,151 | -70.9% |
| Non-recurring operating charges | 66A | - | €509 | +€509 | |
| Gross operating margin | 9900 | €369,725 | €383,861 | +€14,136 | +3.8% |
| Operating profit (loss) | 9901 | €136,703 | €144,375 | +€7,672 | +5.6% |
| Financial income | 75/76B | €3,039 | €7,812 | +€4,773 | +157.1% |
| Recurring financial income | 75 | €3,039 | €7,812 | +€4,773 | +157.1% |
| Financial charges | 65/66B | €3,059 | €5,759 | +€2,700 | +88.2% |
| Recurring financial charges | 65 | €3,059 | €5,759 | +€2,700 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | €136,683 | €146,428 | +€9,745 | +7.1% |
| Income taxes | 67/77 | €39,972 | €43,117 | +€3,146 | +7.9% |
| Profit (loss) for the period | 9904 | €96,711 | €103,310 | +€6,599 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €96,711 | €103,310 | +€6,599 | +6.8% |
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 8 October 2026 via checked.be.