DIRK DEVOS EN PARTNER: 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.
DIRK DEVOS EN PARTNER
Largest movements
- Cash +€19,170
up €19,170 (+28.4%), from €67,451 to €86,621
mainly Depreciation (+€17,865) and Net result for the year (+€10,611)
- Tangible fixed assets -€16,545
down €16,545 (-12.7%), from €129,963 to €113,417
of which Furniture and vehicles: -€12,290
- Stocks and contracts +€11,943
new in 2025: €11,943
- Receivables within one year -€2,545
down €2,545 (-54.5%), from €4,670 to €2,124
- Reserves +€10,611
up €10,611 (+10.2%), from €103,787 to €114,399
of which Distributable reserves: +€10,611
- Tax, wage and social debts +€2,195
up €2,195 (+100%), from €2,186 to €4,380
of which Remuneration and social security: +€2,670
- Depreciation -€357
down €357 (-2.0%), from €18,222 to €17,865
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 | €204,766 | €216,874 | +€12,108 | +5.9% |
| Fixed assets | 21/28 | €130,099 | €113,554 | -€16,545 | -12.7% |
| Tangible fixed assets | 22/27 | €129,963 | €113,417 | -€16,545 | -12.7% |
| Land and buildings | 22 | €43,936 | €38,442 | -€5,494 | -12.5% |
| Plant, machinery and equipment | 23 | - | €1,238 | +€1,238 | |
| Furniture and vehicles | 24 | €86,027 | €73,737 | -€12,290 | -14.3% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €74,667 | €103,321 | +€28,654 | +38.4% |
| Stocks and contracts in progress | 3 | - | €11,943 | +€11,943 | |
| Contracts in progress | 37 | - | €11,943 | +€11,943 | |
| Amounts receivable within one year | 40/41 | €4,670 | €2,124 | -€2,545 | -54.5% |
| Other amounts receivable | 41 | €4,670 | €2,124 | -€2,545 | -54.5% |
| Cash at bank and in hand | 54/58 | €67,451 | €86,621 | +€19,170 | +28.4% |
| Deferred charges and accrued income | 490/1 | €2,546 | €2,632 | +€86 | +3.4% |
| Total equity and liabilities | 10/49 | €204,766 | €216,874 | +€12,108 | +5.9% |
| Equity | 10/15 | €200,471 | €211,082 | +€10,611 | +5.3% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €103,787 | €114,399 | +€10,611 | +10.2% |
| Tax-exempt reserves | 132 | €15,258 | €15,258 | = | 0.0% |
| Distributable reserves | 133 | €88,529 | €99,141 | +€10,611 | +12.0% |
| Profit (loss) carried forward | 14 | €76,852 | €76,852 | = | 0.0% |
| Amounts payable | 17/49 | €4,295 | €5,792 | +€1,497 | +34.9% |
| Amounts payable within one year | 42/48 | €4,295 | €5,792 | +€1,497 | +34.9% |
| Trade debts | 44 | €2,110 | €1,412 | -€697 | -33.1% |
| Suppliers | 440/4 | €2,110 | €1,412 | -€697 | -33.1% |
| Taxes, remuneration and social security | 45 | €2,186 | €4,380 | +€2,195 | +100% |
| Taxes | 450/3 | €2,186 | €1,710 | -€475 | -21.8% |
| Remuneration and social security | 454/9 | - | €2,670 | +€2,670 | |
| Non-recurring operating income | 76A | €31,405 | - | -€31,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,222 | €17,865 | -€357 | -2.0% |
| Other operating charges | 640/8 | €2,361 | €2,093 | -€269 | -11.4% |
| Gross operating margin | 9900 | €35,518 | €35,291 | -€227 | -0.6% |
| Operating profit (loss) | 9901 | €14,935 | €15,334 | +€398 | +2.7% |
| Financial income | 75/76B | €499 | €188 | -€311 | -62.3% |
| Recurring financial income | 75 | €499 | €188 | -€311 | -62.3% |
| Financial charges | 65/66B | €185 | €179 | -€6 | -3.1% |
| Recurring financial charges | 65 | €185 | €179 | -€6 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €15,249 | €15,343 | +€93 | +0.6% |
| Income taxes | 67/77 | €4,614 | €4,731 | +€118 | +2.6% |
| Profit (loss) for the period | 9904 | €10,636 | €10,611 | -€25 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,636 | €10,611 | -€25 | -0.2% |
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.