DEZITTER - DEVOS: 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.
DEZITTER - DEVOS
Largest movements
- Receivables within one year -€32,763
down €32,763 (-79.7%), from €41,112 to €8,349
of which Trade receivables: -€33,190
- Tangible fixed assets +€19,041
up €19,041 (+3.3%), from €574,465 to €593,506
of which Furniture and vehicles: +€20,157
- Trade debts -€29,193
down €29,193 (-96.7%), from €30,186 to €993
- Debts after one year +€27,555
up €27,555 (+283.4%), from €9,722 to €37,277
- Tax, wage and social debts -€10,391
down €10,391 (-65.4%), from €15,893 to €5,502
of which Taxes: -€10,391
- Other debts -€7,361
down €7,361 (-99.0%), from €7,437 to €76
- Current portion of long-term debt +€7,292
up €7,292 (+71.4%), from €10,208 to €17,499
- Gross operating margin -€23,419
down €23,419 (-56.1%), from €41,780 to €18,361
- Depreciation +€8,992
up €8,992 (+118.8%), from €7,567 to €16,559
- Taxes -€2,534
down €2,534 (-92.3%), from €2,745 to €211
- Financial charges -€1,347
down €1,347 (-52.4%), from €2,572 to €1,225
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 | €625,709 | €611,205 | -€14,504 | -2.3% |
| Fixed assets | 21/28 | €574,465 | €593,506 | +€19,041 | +3.3% |
| Tangible fixed assets | 22/27 | €574,465 | €593,506 | +€19,041 | +3.3% |
| Land and buildings | 22 | €522,701 | €522,396 | -€305 | -0.1% |
| Plant, machinery and equipment | 23 | €1,108 | €296 | -€811 | -73.2% |
| Furniture and vehicles | 24 | €50,657 | €70,814 | +€20,157 | +39.8% |
| Current assets | 29/58 | €51,244 | €17,699 | -€33,544 | -65.5% |
| Stocks and contracts in progress | 3 | €500 | - | -€500 | |
| Stocks | 30/36 | €500 | - | -€500 | |
| Amounts receivable within one year | 40/41 | €41,112 | €8,349 | -€32,763 | -79.7% |
| Trade receivables | 40 | €41,112 | €7,923 | -€33,190 | -80.7% |
| Other amounts receivable | 41 | - | €426 | +€426 | |
| Cash at bank and in hand | 54/58 | €9,631 | €8,372 | -€1,260 | -13.1% |
| Deferred charges and accrued income | 490/1 | - | €979 | +€979 | |
| Total equity and liabilities | 10/49 | €625,709 | €611,205 | -€14,504 | -2.3% |
| Equity | 10/15 | €551,487 | €549,594 | -€1,893 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €161,257 | €161,257 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €159,397 | €159,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | €384,030 | €382,136 | -€1,893 | -0.5% |
| Amounts payable | 17/49 | €74,222 | €61,612 | -€12,610 | -17.0% |
| Amounts payable after more than one year | 17 | €9,722 | €37,277 | +€27,555 | +283.4% |
| Financial debts | 170/4 | €9,722 | €37,277 | +€27,555 | +283.4% |
| Amounts payable within one year | 42/48 | €63,724 | €24,070 | -€39,653 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €10,208 | €17,499 | +€7,292 | +71.4% |
| Trade debts | 44 | €30,186 | €993 | -€29,193 | -96.7% |
| Suppliers | 440/4 | €30,186 | €993 | -€29,193 | -96.7% |
| Taxes, remuneration and social security | 45 | €15,893 | €5,502 | -€10,391 | -65.4% |
| Taxes | 450/3 | €13,643 | €3,252 | -€10,391 | -76.2% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €7,437 | €76 | -€7,361 | -99.0% |
| Accrued charges and deferred income | 492/3 | €777 | €265 | -€512 | -65.9% |
| Non-recurring operating income | 76A | €13,500 | - | -€13,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,567 | €16,559 | +€8,992 | +118.8% |
| Other operating charges | 640/8 | €2,487 | €2,258 | -€229 | -9.2% |
| Gross operating margin | 9900 | €41,780 | €18,361 | -€23,419 | -56.1% |
| Operating profit (loss) | 9901 | €31,726 | -€457 | -€32,183 | |
| Financial charges | 65/66B | €2,572 | €1,225 | -€1,347 | -52.4% |
| Recurring financial charges | 65 | €2,572 | €1,225 | -€1,347 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €29,154 | -€1,682 | -€30,836 | |
| Income taxes | 67/77 | €2,745 | €211 | -€2,534 | -92.3% |
| Profit (loss) for the period | 9904 | €26,408 | -€1,893 | -€28,302 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,408 | -€1,893 | -€28,302 |
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 11 October 2026 via checked.be.