DEVROE RARE BOOKS: 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.
DEVROE RARE BOOKS
Largest movements
- Stocks and contracts +€32,810
up €32,810 (+8.4%), from €389,411 to €422,221
- Cash -€23,726
down €23,726 (-96.0%), from €24,719 to €993
mainly Stocks and contracts (-€32,810) and Trade debts (-€30,036)
- Receivables within one year -€15,553
down €15,553 (-51.4%), from €30,250 to €14,697
of which Trade receivables: -€27,303
- Trade debts -€30,036
down €30,036 (-62.7%), from €47,893 to €17,856
- Tax, wage and social debts +€13,042
up €13,042 (+666%), from €1,958 to €15,000
of which Remuneration and social security: +€15,000
- Reserves +€11,727
up €11,727 (+21.1%), from €55,522 to €67,249
- Gross operating margin -€60,055
down €60,055 (-77.4%), from €77,615 to €17,560
- Taxes -€16,115
down €16,115 (-78.5%), from €20,520 to €4,405
- Financial charges -€1,450
down €1,450 (-87.7%), from €1,654 to €204
- Financial income -€1,264
down €1,264 (-94.7%), from €1,334 to €70
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 | €447,824 | €440,572 | -€7,252 | -1.6% |
| Fixed assets | 21/28 | €3,444 | €2,661 | -€783 | -22.7% |
| Intangible fixed assets | 21 | €2,262 | €2,012 | -€250 | -11.1% |
| Tangible fixed assets | 22/27 | €1,182 | €648 | -€533 | -45.1% |
| Furniture and vehicles | 24 | €1,182 | €648 | -€533 | -45.1% |
| Current assets | 29/58 | €444,380 | €437,911 | -€6,469 | -1.5% |
| Stocks and contracts in progress | 3 | €389,411 | €422,221 | +€32,810 | +8.4% |
| Stocks | 30/36 | €389,411 | €422,221 | +€32,810 | +8.4% |
| Amounts receivable within one year | 40/41 | €30,250 | €14,697 | -€15,553 | -51.4% |
| Trade receivables | 40 | €30,250 | €2,947 | -€27,303 | -90.3% |
| Other amounts receivable | 41 | - | €11,750 | +€11,750 | |
| Cash at bank and in hand | 54/58 | €24,719 | €993 | -€23,726 | -96.0% |
| Total equity and liabilities | 10/49 | €447,824 | €440,572 | -€7,252 | -1.6% |
| Equity | 10/15 | €60,522 | €72,249 | +€11,727 | +19.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,522 | €67,249 | +€11,727 | +21.1% |
| Distributable reserves | 133 | €55,522 | €67,249 | +€11,727 | +21.1% |
| Amounts payable | 17/49 | €387,302 | €368,324 | -€18,979 | -4.9% |
| Amounts payable within one year | 42/48 | €387,302 | €367,879 | -€19,424 | -5.0% |
| Trade debts | 44 | €47,893 | €17,856 | -€30,036 | -62.7% |
| Suppliers | 440/4 | €47,893 | €17,856 | -€30,036 | -62.7% |
| Taxes, remuneration and social security | 45 | €1,958 | €15,000 | +€13,042 | +666% |
| Taxes | 450/3 | €1,958 | - | -€1,958 | |
| Remuneration and social security | 454/9 | - | €15,000 | +€15,000 | |
| Other amounts payable | 47/48 | €337,452 | €335,022 | -€2,429 | -0.7% |
| Accrued charges and deferred income | 492/3 | - | €445 | +€445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €656 | €783 | +€127 | +19.4% |
| Other operating charges | 640/8 | €598 | €511 | -€87 | -14.5% |
| Gross operating margin | 9900 | €77,615 | €17,560 | -€60,055 | -77.4% |
| Operating profit (loss) | 9901 | €76,361 | €16,266 | -€60,095 | -78.7% |
| Financial income | 75/76B | €1,334 | €70 | -€1,264 | -94.7% |
| Recurring financial income | 75 | €1,334 | €70 | -€1,264 | -94.7% |
| Financial charges | 65/66B | €1,654 | €204 | -€1,450 | -87.7% |
| Recurring financial charges | 65 | €1,654 | €204 | -€1,450 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | €76,041 | €16,132 | -€59,909 | -78.8% |
| Income taxes | 67/77 | €20,520 | €4,405 | -€16,115 | -78.5% |
| Profit (loss) for the period | 9904 | €55,522 | €11,727 | -€43,795 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,522 | €11,727 | -€43,795 | -78.9% |
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 17 October 2026 via checked.be.