DEVRIESE DIRK: 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.
DEVRIESE DIRK
Largest movements
- Stocks and contracts +€25,842
up €25,842 (+218.5%), from €11,825 to €37,666
of which Contracts in progress: +€20,645
- Cash -€5,967
down €5,967 (-7.7%), from €77,454 to €71,486
mainly Stocks and contracts (-€25,842) and Investment in fixed assets (net) (-€4,485)
- Tangible fixed assets -€4,570
down €4,570 (-11.2%), from €40,689 to €36,120
of which Furniture and vehicles: -€4,434
- Reserves +€16,385
up €16,385 (+7.0%), from €233,893 to €250,278
- Depreciation +€8,862
up €8,862 (+4608.1%), from €192 to €9,055
- Gross operating margin -€2,881
down €2,881 (-7.9%), from €36,604 to €33,723
- Taxes +€1,367
up €1,367 (+24.5%), from €5,568 to €6,935
- Other operating charges -€802
down €802 (-41.7%), from €1,922 to €1,120
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 | €262,048 | €281,223 | +€19,175 | +7.3% |
| Fixed assets | 21/28 | €40,689 | €36,120 | -€4,570 | -11.2% |
| Tangible fixed assets | 22/27 | €40,689 | €36,120 | -€4,570 | -11.2% |
| Plant, machinery and equipment | 23 | €1,075 | €939 | -€136 | -12.6% |
| Furniture and vehicles | 24 | €39,614 | €35,181 | -€4,434 | -11.2% |
| Current assets | 29/58 | €221,359 | €245,103 | +€23,744 | +10.7% |
| Stocks and contracts in progress | 3 | €11,825 | €37,666 | +€25,842 | +218.5% |
| Stocks | 30/36 | €11,825 | €17,021 | +€5,197 | +43.9% |
| Contracts in progress | 37 | - | €20,645 | +€20,645 | |
| Amounts receivable within one year | 40/41 | €129,903 | €131,307 | +€1,404 | +1.1% |
| Trade receivables | 40 | €28,445 | €30,416 | +€1,971 | +6.9% |
| Other amounts receivable | 41 | €101,458 | €100,891 | -€567 | -0.6% |
| Cash at bank and in hand | 54/58 | €77,454 | €71,486 | -€5,967 | -7.7% |
| Deferred charges and accrued income | 490/1 | €2,178 | €4,644 | +€2,466 | +113.3% |
| Total equity and liabilities | 10/49 | €262,048 | €281,223 | +€19,175 | +7.3% |
| Equity | 10/15 | €252,493 | €268,878 | +€16,385 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €233,893 | €250,278 | +€16,385 | +7.0% |
| Distributable reserves | 133 | €233,893 | €250,278 | +€16,385 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €9,554 | €12,344 | +€2,790 | +29.2% |
| Amounts payable within one year | 42/48 | €9,554 | €12,344 | +€2,790 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,554 | €12,344 | +€2,790 | +29.2% |
| Suppliers | 440/4 | €9,554 | €12,344 | +€2,790 | +29.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €9,055 | +€8,862 | +4608.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,922 | €1,120 | -€802 | -41.7% |
| Gross operating margin | 9900 | €36,604 | €33,723 | -€2,881 | -7.9% |
| Operating profit (loss) | 9901 | €34,489 | €23,548 | -€10,941 | -31.7% |
| Financial income | 75/76B | €141 | €339 | +€198 | +140.9% |
| Recurring financial income | 75 | €141 | €339 | +€198 | +140.9% |
| Financial charges | 65/66B | €451 | €567 | +€116 | +25.7% |
| Recurring financial charges | 65 | €451 | €567 | +€116 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €34,179 | €23,320 | -€10,859 | -31.8% |
| Income taxes | 67/77 | €5,568 | €6,935 | +€1,367 | +24.5% |
| Profit (loss) for the period | 9904 | €28,610 | €16,385 | -€12,226 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,610 | €16,385 | -€12,226 | -42.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.