Ets. DEVILLE J., S.A.: 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.
Ets. DEVILLE J., S.A.
Largest movements
- Current investments +€105,259
up €105,259 (+87.0%), from €120,956 to €226,214
- Receivables within one year +€89,628
up €89,628 (+17.8%), from €504,264 to €593,891
of which Other amounts receivable: +€52,564
- Tangible fixed assets -€75,880
down €75,880 (-11.5%), from €662,306 to €586,426
- Cash +€49,814
up €49,814 (+11.2%), from €443,249 to €493,062
mainly Net result for the year (+€308,719) and Depreciation (+€143,504)
- Stocks and contracts +€48,974
up €48,974 (+14.7%), from €332,494 to €381,469
- Reserves +€78,719
up €78,719 (+6.2%), from €1.3m to €1.4m
of which Distributable reserves: +€78,719
- Tax, wage and social debts +€75,549
up €75,549 (+39.6%), from €190,628 to €266,177
of which Taxes: +€62,952
- Trade debts +€58,145
up €58,145 (+85.1%), from €68,361 to €126,505
- Current portion of long-term debt -€26,597
down €26,597 (-100%), from €26,597 to €0
- Gross operating margin +€207,118
up €207,118 (+15.5%), from €1.3m to €1.5m
- Taxes +€59,386
up €59,386 (+70.9%), from €83,735 to €143,122
- Depreciation +€17,962
up €17,962 (+14.3%), from €125,541 to €143,504
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 | €2,095,820 | €2,304,386 | +€208,566 | +10.0% |
| Fixed assets | 21/28 | €675,128 | €599,249 | -€75,880 | -11.2% |
| Tangible fixed assets | 22/27 | €662,306 | €586,426 | -€75,880 | -11.5% |
| Land and buildings | 22 | €329,447 | €315,437 | -€14,010 | -4.3% |
| Plant, machinery and equipment | 23 | €79,726 | €49,903 | -€29,823 | -37.4% |
| Furniture and vehicles | 24 | €253,133 | €221,086 | -€32,047 | -12.7% |
| Financial fixed assets | 28 | €12,822 | €12,822 | = | 0.0% |
| Current assets | 29/58 | €1,420,692 | €1,705,138 | +€284,445 | +20.0% |
| Stocks and contracts in progress | 3 | €332,494 | €381,469 | +€48,974 | +14.7% |
| Stocks | 30/36 | €332,494 | €381,469 | +€48,974 | +14.7% |
| Amounts receivable within one year | 40/41 | €504,264 | €593,891 | +€89,628 | +17.8% |
| Trade receivables | 40 | €496,563 | €533,627 | +€37,064 | +7.5% |
| Other amounts receivable | 41 | €7,701 | €60,265 | +€52,564 | +683% |
| Current investments | 50/53 | €120,956 | €226,214 | +€105,259 | +87.0% |
| Cash at bank and in hand | 54/58 | €443,249 | €493,062 | +€49,814 | +11.2% |
| Deferred charges and accrued income | 490/1 | €19,730 | €10,501 | -€9,229 | -46.8% |
| Total equity and liabilities | 10/49 | €2,095,820 | €2,304,386 | +€208,566 | +10.0% |
| Equity | 10/15 | €1,600,772 | €1,679,491 | +€78,719 | +4.9% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €1,274,307 | €1,353,026 | +€78,719 | +6.2% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €1,174,307 | €1,253,026 | +€78,719 | +6.7% |
| Profit (loss) carried forward | 14 | €19,461 | €19,461 | = | 0.0% |
| Investment grants | 15 | €7,003 | €7,003 | = | 0.0% |
| Amounts payable | 17/49 | €495,049 | €624,896 | +€129,847 | +26.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €495,049 | €624,896 | +€129,847 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €26,597 | €0 | -€26,597 | -100% |
| Trade debts | 44 | €68,361 | €126,505 | +€58,145 | +85.1% |
| Suppliers | 440/4 | €68,361 | €126,505 | +€58,145 | +85.1% |
| Taxes, remuneration and social security | 45 | €190,628 | €266,177 | +€75,549 | +39.6% |
| Taxes | 450/3 | €56,671 | €119,622 | +€62,952 | +111% |
| Remuneration and social security | 454/9 | €133,957 | €146,555 | +€12,597 | +9.4% |
| Other amounts payable | 47/48 | €209,463 | €232,213 | +€22,750 | +10.9% |
| Non-recurring operating income | 76A | €9,046 | €292 | -€8,754 | -96.8% |
| Remuneration, social security and pensions | 62 | €947,093 | €962,133 | +€15,040 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,541 | €143,504 | +€17,962 | +14.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,342 | -€3,342 | |
| Other operating charges | 640/8 | €13,750 | €16,273 | +€2,523 | +18.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,334,392 | €1,541,510 | +€207,118 | +15.5% |
| Operating profit (loss) | 9901 | €248,007 | €422,943 | +€174,936 | +70.5% |
| Financial income | 75/76B | €37,769 | €37,142 | -€627 | -1.7% |
| Recurring financial income | 75 | €37,769 | €37,142 | -€627 | -1.7% |
| Financial charges | 65/66B | €10,775 | €8,245 | -€2,530 | -23.5% |
| Recurring financial charges | 65 | €10,775 | €8,245 | -€2,530 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €275,001 | €451,841 | +€176,839 | +64.3% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €83,735 | €143,122 | +€59,386 | +70.9% |
| Profit (loss) for the period | 9904 | €191,266 | €308,719 | +€117,453 | +61.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €191,266 | €308,719 | +€117,453 | +61.4% |
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 19 October 2026 via checked.be.