FIDUCIAIRE DEVILLERS: 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.
FIDUCIAIRE DEVILLERS
Largest movements
- Cash -€11,969
down €11,969 (-18.8%), from €63,615 to €51,646
mainly Trade debts (-€38,641) and Other debts (-€35,000)
- Receivables within one year -€10,288
down €10,288 (-22.8%), from €45,089 to €34,801
of which Other amounts receivable: -€7,099
- Trade debts -€38,641
down €38,641 (-91.4%), from €42,271 to €3,630
- Profit (loss) carried forward +€37,469
up €37,469 (+11,238%), from €333 to €37,802
- Other debts -€35,000
down €35,000 (-99.9%), from €35,025 to €25
- Tax, wage and social debts +€13,506
up €13,506 (+10,138%), from €133 to €13,639
- Gross operating margin +€15,556
up €15,556 (+41.5%), from €37,517 to €53,072
- Taxes +€13,506
up €13,506 (+10,138%), from €133 to €13,639
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 | €111,364 | €88,697 | -€22,667 | -20.4% |
| Fixed assets | 21/28 | €2,660 | €2,250 | -€410 | -15.4% |
| Tangible fixed assets | 22/27 | €410 | - | -€410 | |
| Other tangible fixed assets | 26 | €410 | - | -€410 | |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €108,704 | €86,447 | -€22,257 | -20.5% |
| Amounts receivable within one year | 40/41 | €45,089 | €34,801 | -€10,288 | -22.8% |
| Trade receivables | 40 | €36,546 | €33,357 | -€3,189 | -8.7% |
| Other amounts receivable | 41 | €8,542 | €1,444 | -€7,099 | -83.1% |
| Cash at bank and in hand | 54/58 | €63,615 | €51,646 | -€11,969 | -18.8% |
| Total equity and liabilities | 10/49 | €111,364 | €88,697 | -€22,667 | -20.4% |
| Equity | 10/15 | €33,933 | €71,402 | +€37,469 | +110% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333 | €37,802 | +€37,469 | +11,238% |
| Amounts payable | 17/49 | €77,430 | €17,295 | -€60,135 | -77.7% |
| Amounts payable within one year | 42/48 | €77,430 | €17,295 | -€60,135 | -77.7% |
| Trade debts | 44 | €42,271 | €3,630 | -€38,641 | -91.4% |
| Suppliers | 440/4 | €42,271 | €3,630 | -€38,641 | -91.4% |
| Taxes, remuneration and social security | 45 | €133 | €13,639 | +€13,506 | +10,138% |
| Taxes | 450/3 | €133 | €13,639 | +€13,506 | +10,138% |
| Other amounts payable | 47/48 | €35,025 | €25 | -€35,000 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164 | - | -€164 | |
| Other operating charges | 640/8 | €1,771 | €1,785 | +€13 | +0.8% |
| Gross operating margin | 9900 | €37,517 | €53,072 | +€15,556 | +41.5% |
| Operating profit (loss) | 9901 | €35,581 | €51,287 | +€15,706 | +44.1% |
| Financial charges | 65/66B | €217 | €179 | -€38 | -17.3% |
| Recurring financial charges | 65 | €217 | €179 | -€38 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €35,364 | €51,108 | +€15,744 | +44.5% |
| Income taxes | 67/77 | €133 | €13,639 | +€13,506 | +10,138% |
| Profit (loss) for the period | 9904 | €35,231 | €37,469 | +€2,238 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,231 | €37,469 | +€2,238 | +6.4% |
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 24 October 2026 via checked.be.