DEVRIESE DOMINIQUE: 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 DOMINIQUE
Largest movements
- Current investments +€23,960
up €23,960 (+23.7%), from €101,305 to €125,265
- Cash +€16,667
up €16,667 (+8.9%), from €186,291 to €202,958
mainly Net result for the year (+€46,214) and Depreciation (+€18,577)
- Reserves +€46,214
up €46,214 (+22.8%), from €202,916 to €249,130
- Financial charges +€5,746
up €5,746 (+44.7%), from €12,851 to €18,597
- Taxes -€4,268
down €4,268 (-16.0%), from €26,740 to €22,472
- Gross operating margin -€3,700
down €3,700 (-3.3%), from €110,759 to €107,059
- Financial income -€3,191
down €3,191 (-90.1%), from €3,542 to €351
- Depreciation +€1,625
up €1,625 (+9.6%), from €16,952 to €18,577
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 | €578,737 | €626,439 | +€47,702 | +8.2% |
| Fixed assets | 21/28 | €290,645 | €292,030 | +€1,385 | +0.5% |
| Tangible fixed assets | 22/27 | €290,645 | €292,030 | +€1,385 | +0.5% |
| Land and buildings | 22 | €284,812 | €275,503 | -€9,309 | -3.3% |
| Plant, machinery and equipment | 23 | €5,008 | €11,247 | +€6,239 | +124.6% |
| Furniture and vehicles | 24 | €544 | €5,280 | +€4,736 | +871.3% |
| Other tangible fixed assets | 26 | €281 | €0 | -€281 | -100.0% |
| Current assets | 29/58 | €288,093 | €334,410 | +€46,317 | +16.1% |
| Amounts receivable within one year | 40/41 | €0 | €2,633 | +€2,633 | |
| Other amounts receivable | 41 | €0 | €2,633 | +€2,633 | |
| Current investments | 50/53 | €101,305 | €125,265 | +€23,960 | +23.7% |
| Cash at bank and in hand | 54/58 | €186,291 | €202,958 | +€16,667 | +8.9% |
| Deferred charges and accrued income | 490/1 | €497 | €3,554 | +€3,058 | +615.7% |
| Total equity and liabilities | 10/49 | €578,737 | €626,439 | +€47,702 | +8.2% |
| Equity | 10/15 | €226,378 | €272,592 | +€46,214 | +20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,916 | €249,130 | +€46,214 | +22.8% |
| Distributable reserves | 133 | €202,916 | €249,130 | +€46,214 | +22.8% |
| Profit (loss) carried forward | 14 | €4,862 | €4,862 | = | 0.0% |
| Amounts payable | 17/49 | €352,359 | €353,847 | +€1,488 | +0.4% |
| Amounts payable after more than one year | 17 | €145,289 | €145,289 | = | 0.0% |
| Financial debts | 170/4 | €145,289 | €145,289 | = | 0.0% |
| Amounts payable within one year | 42/48 | €198,914 | €197,393 | -€1,521 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,873 | €2,480 | -€3,393 | -57.8% |
| Suppliers | 440/4 | €5,873 | €2,480 | -€3,393 | -57.8% |
| Taxes, remuneration and social security | 45 | €5,550 | €6,839 | +€1,289 | +23.2% |
| Taxes | 450/3 | €5,550 | €6,839 | +€1,289 | +23.2% |
| Other amounts payable | 47/48 | €187,491 | €188,074 | +€583 | +0.3% |
| Accrued charges and deferred income | 492/3 | €8,157 | €11,165 | +€3,009 | +36.9% |
| Non-recurring operating income | 76A | €16,500 | €0 | -€16,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,952 | €18,577 | +€1,625 | +9.6% |
| Other operating charges | 640/8 | €2,749 | €1,549 | -€1,201 | -43.7% |
| Gross operating margin | 9900 | €110,759 | €107,059 | -€3,700 | -3.3% |
| Operating profit (loss) | 9901 | €91,058 | €86,933 | -€4,125 | -4.5% |
| Financial income | 75/76B | €3,542 | €351 | -€3,191 | -90.1% |
| Recurring financial income | 75 | €3,542 | €351 | -€3,191 | -90.1% |
| Financial charges | 65/66B | €12,851 | €18,597 | +€5,746 | +44.7% |
| Recurring financial charges | 65 | €12,851 | €18,597 | +€5,746 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €81,748 | €68,686 | -€13,062 | -16.0% |
| Income taxes | 67/77 | €26,740 | €22,472 | -€4,268 | -16.0% |
| Profit (loss) for the period | 9904 | €55,008 | €46,214 | -€8,794 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,008 | €46,214 | -€8,794 | -16.0% |
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.