Devriese Accounting & Consulting: 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.
Devriese Accounting & Consulting
Largest movements
- Receivables within one year +€15,534
up €15,534 (+115%), from €13,499 to €29,033
of which Trade receivables: +€15,574
- Cash +€11,903
up €11,903 (+32.2%), from €36,994 to €48,897
mainly Net result for the year (+€24,888) and Other debts (+€2,651)
- Deferred charges and accrued income +€805
up €805 (+89.7%), from €897 to €1,702
- Profit (loss) carried forward +€24,888
up €24,888 (+60.9%), from €40,882 to €65,770
- Other debts +€2,651
up €2,651 (+260%), from €1,020 to €3,671
- Trade debts +€1,288
up €1,288 (+452%), from €285 to €1,573
- Gross operating margin -€8,095
down €8,095 (-19.0%), from €42,571 to €34,476
- Taxes -€1,768
down €1,768 (-20.0%), from €8,852 to €7,084
- Financial charges +€1,627
up €1,627 (+764%), from €213 to €1,840
- Depreciation -€733
no longer reported in 2025 (was €733)
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 | €51,390 | €79,632 | +€28,242 | +55.0% |
| Current assets | 29/58 | €51,390 | €79,632 | +€28,242 | +55.0% |
| Amounts receivable within one year | 40/41 | €13,499 | €29,033 | +€15,534 | +115% |
| Trade receivables | 40 | €13,311 | €28,885 | +€15,574 | +117% |
| Other amounts receivable | 41 | €188 | €148 | -€40 | -21.2% |
| Cash at bank and in hand | 54/58 | €36,994 | €48,897 | +€11,903 | +32.2% |
| Deferred charges and accrued income | 490/1 | €897 | €1,702 | +€805 | +89.7% |
| Total equity and liabilities | 10/49 | €51,390 | €79,632 | +€28,242 | +55.0% |
| Equity | 10/15 | €43,882 | €68,770 | +€24,888 | +56.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,882 | €65,770 | +€24,888 | +60.9% |
| Amounts payable | 17/49 | €7,508 | €10,862 | +€3,354 | +44.7% |
| Amounts payable within one year | 42/48 | €7,399 | €10,862 | +€3,463 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €2,398 | €2,361 | -€37 | -1.5% |
| Trade debts | 44 | €285 | €1,573 | +€1,288 | +452% |
| Suppliers | 440/4 | €285 | €1,573 | +€1,288 | +452% |
| Taxes, remuneration and social security | 45 | €3,696 | €3,257 | -€439 | -11.9% |
| Taxes | 450/3 | €3,696 | €3,257 | -€439 | -11.9% |
| Other amounts payable | 47/48 | €1,020 | €3,671 | +€2,651 | +260% |
| Accrued charges and deferred income | 492/3 | €109 | - | -€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | - | -€733 | |
| Other operating charges | 640/8 | €884 | €669 | -€215 | -24.4% |
| Gross operating margin | 9900 | €42,571 | €34,476 | -€8,095 | -19.0% |
| Operating profit (loss) | 9901 | €40,954 | €33,807 | -€7,147 | -17.5% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €213 | €1,840 | +€1,627 | +764% |
| Recurring financial charges | 65 | €213 | €1,840 | +€1,627 | +764% |
| Profit (loss) for the period before taxes | 9903 | €40,741 | €31,972 | -€8,769 | -21.5% |
| Income taxes | 67/77 | €8,852 | €7,084 | -€1,768 | -20.0% |
| Profit (loss) for the period | 9904 | €31,889 | €24,888 | -€7,001 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,889 | €24,888 | -€7,001 | -22.0% |
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 18 October 2026 via checked.be.