DEVROYE & ASSOCIES: 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.
DEVROYE & ASSOCIES
Largest movements
- Cash -€19,238
down €19,238 (-70.4%), from €27,316 to €8,078
mainly Receivables within one year (-€9,738) and Net result for the year (-€8,323)
- Receivables within one year +€9,738
up €9,738 (+67.5%), from €14,420 to €24,158
of which Other amounts receivable: +€11,291
- Deferred charges and accrued income -€1,273
down €1,273 (-53.6%), from €2,375 to €1,102
- Profit (loss) carried forward -€8,323
down €8,323, from €2,816 to -€5,507
- Other debts -€6,000
down €6,000 (-31.7%), from €18,914 to €12,914
- Trade debts +€3,673
up €3,673 (+1420.8%), from €258 to €3,931
- Gross operating margin -€6,730
down €6,730, from €2,381 to -€4,348
- Write-downs +€3,971
new in 2024: €3,971
- Financial income -€1,818
down €1,818 (-76.3%), from €2,384 to €566
- Financial charges -€112
down €112 (-45.3%), from €247 to €135
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,111 | €33,339 | -€10,773 | -24.4% |
| Current assets | 29/58 | €44,111 | €33,339 | -€10,773 | -24.4% |
| Amounts receivable within one year | 40/41 | €14,420 | €24,158 | +€9,738 | +67.5% |
| Trade receivables | 40 | €13,786 | €12,233 | -€1,553 | -11.3% |
| Other amounts receivable | 41 | €634 | €11,925 | +€11,291 | +1781.0% |
| Cash at bank and in hand | 54/58 | €27,316 | €8,078 | -€19,238 | -70.4% |
| Deferred charges and accrued income | 490/1 | €2,375 | €1,102 | -€1,273 | -53.6% |
| Total equity and liabilities | 10/49 | €44,111 | €33,339 | -€10,773 | -24.4% |
| Equity | 10/15 | €24,816 | €16,493 | -€8,323 | -33.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,816 | -€5,507 | -€8,323 | |
| Amounts payable | 17/49 | €19,296 | €16,845 | -€2,450 | -12.7% |
| Amounts payable within one year | 42/48 | €19,267 | €16,845 | -€2,422 | -12.6% |
| Trade debts | 44 | €258 | €3,931 | +€3,673 | +1420.8% |
| Suppliers | 440/4 | €258 | €3,931 | +€3,673 | +1420.8% |
| Taxes, remuneration and social security | 45 | €94 | - | -€94 | |
| Taxes | 450/3 | €94 | - | -€94 | |
| Other amounts payable | 47/48 | €18,914 | €12,914 | -€6,000 | -31.7% |
| Accrued charges and deferred income | 492/3 | €28 | - | -€28 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,971 | +€3,971 | |
| Other operating charges | 640/8 | €424 | €433 | +€9 | +2.1% |
| Gross operating margin | 9900 | €2,381 | -€4,348 | -€6,730 | |
| Operating profit (loss) | 9901 | €1,957 | -€8,753 | -€10,710 | |
| Financial income | 75/76B | €2,384 | €566 | -€1,818 | -76.3% |
| Recurring financial income | 75 | €2,384 | €566 | -€1,818 | -76.3% |
| Financial charges | 65/66B | €247 | €135 | -€112 | -45.3% |
| Recurring financial charges | 65 | €247 | €135 | -€112 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €4,094 | -€8,323 | -€12,417 | |
| Profit (loss) for the period | 9904 | €4,094 | -€8,323 | -€12,417 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,094 | -€8,323 | -€12,417 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.