DEVRIPOM: 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.
DEVRIPOM
Largest movements
- Receivables within one year -€1.3m
down €1.3m (-51.2%), from €2.5m to €1.2m
of which Trade receivables: -€979,923
- Tangible fixed assets -€172,838
down €172,838 (-19.0%), from €911,504 to €738,665
of which Land and buildings: -€123,719
- Cash +€102,924
up €102,924 (+28338.1%), from €363 to €103,287
mainly Receivables within one year (+€1.3m) and Net result for the year (+€307,352)
- Trade debts -€1.5m
down €1.5m (-91.2%), from €1.7m to €145,620
- Reserves +€622,872
up €622,872 (+932.8%), from €66,775 to €689,648
of which Distributable reserves: +€655,260
- Profit (loss) carried forward -€315,521
no longer reported in 2025 (was €315,521)
- Advances received -€297,145
no longer reported in 2025 (was €297,145)
- Current portion of long-term debt +€77,673
up €77,673 (+76.2%), from €101,928 to €179,601
- Turnover -€2.3m
no longer reported in 2025 (was €2.3m)
- Purchases and services -€2.1m
no longer reported in 2025 (was €2.1m)
- Gross operating margin +€353,013
up €353,013 (+137.8%), from €256,215 to €609,228
- Taxes +€103,180
up €103,180 (+472.7%), from €21,830 to €125,010
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 | €3,432,811 | €2,072,551 | -€1.4m | -39.6% |
| Fixed assets | 21/28 | €911,504 | €738,665 | -€172,838 | -19.0% |
| Tangible fixed assets | 22/27 | €911,504 | €738,665 | -€172,838 | -19.0% |
| Land and buildings | 22 | €676,136 | €552,418 | -€123,719 | -18.3% |
| Plant, machinery and equipment | 23 | €235,367 | €186,247 | -€49,120 | -20.9% |
| Current assets | 29/58 | €2,521,308 | €1,333,886 | -€1.2m | -47.1% |
| Amounts receivable within one year | 40/41 | €2,520,945 | €1,229,118 | -€1.3m | -51.2% |
| Trade receivables | 40 | €1,896,802 | €916,879 | -€979,923 | -51.7% |
| Other amounts receivable | 41 | €624,143 | €312,239 | -€311,904 | -50.0% |
| Cash at bank and in hand | 54/58 | €363 | €103,287 | +€102,924 | +28338.1% |
| Deferred charges and accrued income | 490/1 | - | €1,481 | +€1,481 | |
| Total equity and liabilities | 10/49 | €3,432,811 | €2,072,551 | -€1.4m | -39.6% |
| Equity | 10/15 | €429,519 | €726,058 | +€296,539 | +69.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €66,775 | €689,648 | +€622,872 | +932.8% |
| Tax-exempt reserves | 132 | €64,775 | €32,388 | -€32,388 | -50.0% |
| Distributable reserves | 133 | €2,000 | €657,260 | +€655,260 | +32763.0% |
| Profit (loss) carried forward | 14 | €315,521 | - | -€315,521 | |
| Investment grants | 15 | €27,223 | €16,410 | -€10,813 | -39.7% |
| Provisions and deferred taxes | 16 | €33,354 | €16,677 | -€16,677 | -50.0% |
| Deferred taxes | 168 | €33,354 | €16,677 | -€16,677 | -50.0% |
| Amounts payable | 17/49 | €2,969,938 | €1,329,816 | -€1.6m | -55.2% |
| Amounts payable after more than one year | 17 | €763,107 | €787,339 | +€24,232 | +3.2% |
| Financial debts | 170/4 | €763,107 | €787,339 | +€24,232 | +3.2% |
| Amounts payable within one year | 42/48 | €2,206,831 | €527,194 | -€1.7m | -76.1% |
| Current portion of amounts payable after more than one year | 42 | €101,928 | €179,601 | +€77,673 | +76.2% |
| Financial debts | 43 | - | €29,505 | +€29,505 | |
| Other loans | 439 | - | €29,505 | +€29,505 | |
| Trade debts | 44 | €1,662,970 | €145,620 | -€1.5m | -91.2% |
| Suppliers | 440/4 | €1,662,970 | €145,620 | -€1.5m | -91.2% |
| Advances received on contracts in progress | 46 | €297,145 | - | -€297,145 | |
| Taxes, remuneration and social security | 45 | €93,493 | €142,468 | +€48,975 | +52.4% |
| Taxes | 450/3 | €92,743 | €142,468 | +€49,725 | +53.6% |
| Remuneration and social security | 454/9 | €750 | - | -€750 | |
| Other amounts payable | 47/48 | €51,296 | €30,000 | -€21,296 | -41.5% |
| Accrued charges and deferred income | 492/3 | - | €15,283 | +€15,283 | |
| Turnover | 70 | €2,319,464 | - | -€2.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,074,249 | - | -€2.1m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,457 | €148,683 | +€13,226 | +9.8% |
| Other operating charges | 640/8 | €6,334 | €12,169 | +€5,835 | +92.1% |
| Non-recurring operating charges | 66A | €30,798 | €15,060 | -€15,737 | -51.1% |
| Gross operating margin | 9900 | €256,215 | €609,228 | +€353,013 | +137.8% |
| Operating profit (loss) | 9901 | €83,627 | €433,317 | +€349,690 | +418.2% |
| Financial income | 75/76B | €10,813 | €17,626 | +€6,813 | +63.0% |
| Recurring financial income | 75 | €10,813 | €10,813 | = | 0.0% |
| Non-recurring financial income | 76B | - | €6,813 | +€6,813 | |
| Financial charges | 65/66B | €43,938 | €35,258 | -€8,679 | -19.8% |
| Recurring financial charges | 65 | €43,938 | €35,258 | -€8,679 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €50,502 | €415,684 | +€365,182 | +723.1% |
| Transfer from deferred taxes | 780 | €16,677 | €16,677 | = | 0.0% |
| Income taxes | 67/77 | €21,830 | €125,010 | +€103,180 | +472.7% |
| Profit (loss) for the period | 9904 | €45,350 | €307,352 | +€262,002 | +577.7% |
| Transfer from tax-exempt reserves | 789 | €32,388 | €32,388 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,737 | €339,739 | +€262,002 | +337.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.