ENTREPRISE DEVALET SERGE: what changed
ENTREPRISE DEVALET SERGE
Largest movements
- Receivables within one year -€31,785
down €31,785 (-76.3%), from €41,683 to €9,898
of which Trade receivables: -€29,764
- Cash +€8,773
up €8,773 (+2,309%), from €380 to €9,153
mainly Receivables within one year (+€31,785) and Depreciation (+€9,690)
- Tangible fixed assets +€4,786
up €4,786 (+36.4%), from €13,151 to €17,937
of which Furniture and vehicles: +€7,330
- Intangible fixed assets -€996
down €996 (-100%), from €996 to €0
- Trade debts -€10,982
down €10,982 (-53.4%), from €20,565 to €9,582
- Profit (loss) carried forward +€3,460
up €3,460 (+54.2%), from €6,381 to €9,841
- Debts after one year -€3,411
down €3,411 (-41.6%), from €8,192 to €4,781
- Tax, wage and social debts -€2,731
down €2,731 (-34.7%), from €7,882 to €5,151
of which Remuneration and social security: -€2,200
- Other debts -€2,513
down €2,513 (-57.9%), from €4,343 to €1,830
- Gross operating margin +€8,670
up €8,670 (+96.0%), from €9,029 to €17,699
- Depreciation +€4,128
up €4,128 (+74.2%), from €5,562 to €9,690
- Turnover +€2,652
up €2,652 (+1.8%), from €151,179 to €153,831
- Purchases and services +€2,252
up €2,252 (+1.6%), from €143,966 to €146,218
- Financial charges +€1,548
up €1,548 (+157%), from €984 to €2,533
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,591 | €39,597 | -€18,995 | -32.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €14,147 | €17,937 | +€3,790 | +26.8% |
| Intangible fixed assets | 21 | €996 | €0 | -€996 | -100% |
| Tangible fixed assets | 22/27 | €13,151 | €17,937 | +€4,786 | +36.4% |
| Plant, machinery and equipment | 23 | €3,868 | €1,324 | -€2,544 | -65.8% |
| Furniture and vehicles | 24 | €9,283 | €16,613 | +€7,330 | +79.0% |
| Current assets | 29/58 | €44,444 | €21,659 | -€22,785 | -51.3% |
| Amounts receivable within one year | 40/41 | €41,683 | €9,898 | -€31,785 | -76.3% |
| Trade receivables | 40 | €38,143 | €8,380 | -€29,764 | -78.0% |
| Other amounts receivable | 41 | €3,539 | €1,518 | -€2,021 | -57.1% |
| Cash at bank and in hand | 54/58 | €380 | €9,153 | +€8,773 | +2,309% |
| Deferred charges and accrued income | 490/1 | €2,382 | €2,608 | +€226 | +9.5% |
| Total equity and liabilities | 10/49 | €58,591 | €39,597 | -€18,995 | -32.4% |
| Equity | 10/15 | €11,381 | €14,841 | +€3,460 | +30.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,381 | €9,841 | +€3,460 | +54.2% |
| Amounts payable | 17/49 | €47,210 | €24,755 | -€22,455 | -47.6% |
| Amounts payable after more than one year | 17 | €8,192 | €4,781 | -€3,411 | -41.6% |
| Financial debts | 170/4 | €8,192 | €4,781 | -€3,411 | -41.6% |
| Amounts payable within one year | 42/48 | €39,018 | €19,974 | -€19,044 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €3,725 | €3,411 | -€314 | -8.4% |
| Financial debts | 43 | €2,503 | €0 | -€2,503 | -100% |
| Credit institutions | 430/8 | €2,503 | €0 | -€2,503 | -100% |
| Trade debts | 44 | €20,565 | €9,582 | -€10,982 | -53.4% |
| Suppliers | 440/4 | €20,565 | €9,582 | -€10,982 | -53.4% |
| Taxes, remuneration and social security | 45 | €7,882 | €5,151 | -€2,731 | -34.7% |
| Taxes | 450/3 | €3,682 | €3,151 | -€531 | -14.4% |
| Remuneration and social security | 454/9 | €4,200 | €2,000 | -€2,200 | -52.4% |
| Other amounts payable | 47/48 | €4,343 | €1,830 | -€2,513 | -57.9% |
| Turnover | 70 | €151,179 | €153,831 | +€2,652 | +1.8% |
| Non-recurring operating income | 76A | - | €7,753 | +€7,753 | |
| Goods, raw materials, services and sundry goods | 60/61 | €143,966 | €146,218 | +€2,252 | +1.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,562 | €9,690 | +€4,128 | +74.2% |
| Other operating charges | 640/8 | €495 | €609 | +€114 | +22.9% |
| Gross operating margin | 9900 | €9,029 | €17,699 | +€8,670 | +96.0% |
| Operating profit (loss) | 9901 | €2,971 | €7,400 | +€4,429 | +149% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €984 | €2,533 | +€1,548 | +157% |
| Recurring financial charges | 65 | €984 | €2,533 | +€1,548 | +157% |
| Profit (loss) for the period before taxes | 9903 | €1,988 | €4,868 | +€2,880 | +145% |
| Income taxes | 67/77 | €651 | €1,408 | +€756 | +116% |
| Profit (loss) for the period | 9904 | €1,337 | €3,460 | +€2,123 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €1,337 | €3,460 | +€2,123 | +159% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.