DRUKKERIJ LUC 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.
DRUKKERIJ LUC DEVOS
Largest movements
- Cash -€12,976
down €12,976 (-18.8%), from €69,142 to €56,166
mainly Debts after one year (-€7,000) and Receivables within one year (-€4,002)
- Receivables within one year +€4,002
up €4,002 (+326%), from €1,228 to €5,231
of which Trade receivables: +€3,512
- Debts after one year -€7,000
down €7,000 (-70.0%), from €10,000 to €3,000
- Profit (loss) carried forward -€2,172
down €2,172 (-2.3%), from -€92,821 to -€94,993
- Other debts -€1,183
down €1,183 (-90.4%), from €1,309 to €126
- Trade debts +€892
up €892 (+116%), from €768 to €1,660
- Gross operating margin -€2,800
down €2,800 (-82.6%), from €3,388 to €588
- Financial charges -€189
down €189 (-68.2%), from €277 to €88
- Depreciation -€160
down €160 (-18.3%), from €869 to €710
- Other operating charges +€82
up €82 (+5.2%), from €1,582 to €1,664
- Financial income +€74
up €74 (+183%), from €40 to €114
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,029 | €64,134 | -€9,895 | -13.4% |
| Fixed assets | 21/28 | €1,605 | €895 | -€710 | -44.2% |
| Tangible fixed assets | 22/27 | €1,605 | €895 | -€710 | -44.2% |
| Plant, machinery and equipment | 23 | €1,050 | €895 | -€155 | -14.7% |
| Furniture and vehicles | 24 | €555 | - | -€555 | |
| Current assets | 29/58 | €72,423 | €63,238 | -€9,185 | -12.7% |
| Stocks and contracts in progress | 3 | €2,053 | €1,842 | -€211 | -10.3% |
| Stocks | 30/36 | €2,053 | €1,842 | -€211 | -10.3% |
| Amounts receivable within one year | 40/41 | €1,228 | €5,231 | +€4,002 | +326% |
| Trade receivables | 40 | €1,131 | €4,643 | +€3,512 | +310% |
| Other amounts receivable | 41 | €97 | €588 | +€491 | +507% |
| Cash at bank and in hand | 54/58 | €69,142 | €56,166 | -€12,976 | -18.8% |
| Total equity and liabilities | 10/49 | €74,029 | €64,134 | -€9,895 | -13.4% |
| Equity | 10/15 | €61,053 | €58,881 | -€2,172 | -3.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Contributions outside capital | 11 | €150,000 | €150,000 | = | 0.0% |
| Other | 1109/19 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €3,874 | €3,874 | = | 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% |
| Distributable reserves | 133 | €1,874 | €1,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,821 | -€94,993 | -€2,172 | -2.3% |
| Amounts payable | 17/49 | €12,976 | €5,253 | -€7,723 | -59.5% |
| Amounts payable after more than one year | 17 | €10,000 | €3,000 | -€7,000 | -70.0% |
| Other amounts payable | 178/9 | €10,000 | €3,000 | -€7,000 | -70.0% |
| Amounts payable within one year | 42/48 | €2,976 | €2,253 | -€723 | -24.3% |
| Trade debts | 44 | €768 | €1,660 | +€892 | +116% |
| Suppliers | 440/4 | €768 | €1,660 | +€892 | +116% |
| Taxes, remuneration and social security | 45 | €899 | €467 | -€432 | -48.0% |
| Taxes | 450/3 | €899 | €467 | -€432 | -48.0% |
| Other amounts payable | 47/48 | €1,309 | €126 | -€1,183 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €710 | -€160 | -18.3% |
| Other operating charges | 640/8 | €1,582 | €1,664 | +€82 | +5.2% |
| Gross operating margin | 9900 | €3,388 | €588 | -€2,800 | -82.6% |
| Operating profit (loss) | 9901 | €937 | -€1,785 | -€2,722 | |
| Financial income | 75/76B | €40 | €114 | +€74 | +183% |
| Recurring financial income | 75 | €40 | €114 | +€74 | +183% |
| Financial charges | 65/66B | €277 | €88 | -€189 | -68.2% |
| Recurring financial charges | 65 | €277 | €88 | -€189 | -68.2% |
| Profit (loss) for the period before taxes | 9903 | €700 | -€1,759 | -€2,459 | |
| Income taxes | 67/77 | €403 | €412 | +€9 | +2.3% |
| Profit (loss) for the period | 9904 | €296 | -€2,172 | -€2,468 | |
| Profit (loss) for the period to be appropriated | 9905 | €296 | -€2,172 | -€2,468 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.