ELLEN DEVOS BV: 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.
ELLEN DEVOS BV
Largest movements
- Cash -€19,110
down €19,110 (-42.8%), from €44,612 to €25,502
mainly Contributions, distributions and other (-€30,582) and Accrued charges and deferred income (-€14,402)
- Tangible fixed assets -€2,001
down €2,001 (-30.8%), from €6,507 to €4,506
of which Furniture and vehicles: -€1,616
- Stocks and contracts +€797
new in 2025: €797
- Profit (loss) carried forward -€16,170
no longer reported in 2025 (was €16,170)
- Accrued charges and deferred income -€14,402
no longer reported in 2025 (was €14,402)
- Other debts +€9,769
up €9,769 (+40.8%), from €23,962 to €33,730
- Trade debts +€965
up €965 (+92.9%), from €1,039 to €2,005
- Tax, wage and social debts -€933
down €933 (-10.8%), from €8,605 to €7,672
- Gross operating margin +€5,192
up €5,192 (+29.3%), from €17,711 to €22,903
- Taxes +€1,283
up €1,283 (+48.3%), from €2,656 to €3,939
- Depreciation -€422
down €422 (-10.3%), from €4,109 to €3,687
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 | €66,179 | €45,407 | -€20,771 | -31.4% |
| Fixed assets | 21/28 | €6,507 | €4,506 | -€2,001 | -30.8% |
| Tangible fixed assets | 22/27 | €6,507 | €4,506 | -€2,001 | -30.8% |
| Plant, machinery and equipment | 23 | €2,812 | €2,427 | -€385 | -13.7% |
| Furniture and vehicles | 24 | €3,695 | €2,079 | -€1,616 | -43.7% |
| Current assets | 29/58 | €59,671 | €40,901 | -€18,770 | -31.5% |
| Stocks and contracts in progress | 3 | - | €797 | +€797 | |
| Stocks | 30/36 | - | €797 | +€797 | |
| Amounts receivable within one year | 40/41 | €15,059 | €14,602 | -€457 | -3.0% |
| Trade receivables | 40 | €14,709 | €14,252 | -€457 | -3.1% |
| Other amounts receivable | 41 | €350 | €350 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,612 | €25,502 | -€19,110 | -42.8% |
| Total equity and liabilities | 10/49 | €66,179 | €45,407 | -€20,771 | -31.4% |
| Equity | 10/15 | €18,170 | €2,000 | -€16,170 | -89.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,170 | - | -€16,170 | |
| Amounts payable | 17/49 | €48,009 | €43,407 | -€4,602 | -9.6% |
| Amounts payable within one year | 42/48 | €33,606 | €43,407 | +€9,801 | +29.2% |
| Trade debts | 44 | €1,039 | €2,005 | +€965 | +92.9% |
| Suppliers | 440/4 | €1,039 | €2,005 | +€965 | +92.9% |
| Taxes, remuneration and social security | 45 | €8,605 | €7,672 | -€933 | -10.8% |
| Taxes | 450/3 | €8,605 | €7,672 | -€933 | -10.8% |
| Other amounts payable | 47/48 | €23,962 | €33,730 | +€9,769 | +40.8% |
| Accrued charges and deferred income | 492/3 | €14,402 | - | -€14,402 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,109 | €3,687 | -€422 | -10.3% |
| Other operating charges | 640/8 | €702 | €806 | +€104 | +14.8% |
| Gross operating margin | 9900 | €17,711 | €22,903 | +€5,192 | +29.3% |
| Operating profit (loss) | 9901 | €12,900 | €18,410 | +€5,510 | +42.7% |
| Financial income | 75/76B | €22 | €12 | -€9 | -42.6% |
| Recurring financial income | 75 | €22 | €12 | -€9 | -42.6% |
| Financial charges | 65/66B | €60 | €71 | +€11 | +18.2% |
| Recurring financial charges | 65 | €60 | €71 | +€11 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €12,862 | €18,352 | +€5,490 | +42.7% |
| Income taxes | 67/77 | €2,656 | €3,939 | +€1,283 | +48.3% |
| Profit (loss) for the period | 9904 | €10,206 | €14,412 | +€4,207 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,206 | €14,412 | +€4,207 | +41.2% |
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 15 October 2026 via checked.be.