FIDUCIAIRE DEVOS - VANNESTE: what changed
What changed
FIDUCIAIRE DEVOS - VANNESTE
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€94,173
2024 · €15,361+€78,812
Equity
€258,972
2024 · €354,799-€95,827
Cash
€170,534
2024 · €127,207+€43,327
Balance sheet total
€438,834
2024 · €474,965-€36,131
Largest movements
Assets
- Receivables after one year -€92,350
no longer reported in 2025 (was €92,350)
- Cash +€43,327
up €43,327 (+34.1%), from €127,207 to €170,534
mainly Net result for the year (+€94,173) and Receivables after one year (+€92,350)
- Receivables within one year +€35,141
up €35,141 (+17.6%), from €199,952 to €235,093
of which Trade receivables: +€53,752
- Tangible fixed assets -€17,393
down €17,393 (-36.0%), from €48,278 to €30,885
of which Furniture and vehicles: -€12,289
- Deferred charges and accrued income -€4,857
down €4,857 (-68.1%), from €7,128 to €2,271
Equity and liabilities
- Reserves -€95,827
down €95,827 (-28.5%), from €336,199 to €240,372
- Other debts +€89,543
up €89,543 (+19,591%), from €457 to €90,000
- Current portion of long-term debt -€30,067
no longer reported in 2025 (was €30,067)
Income statement
- Gross operating margin +€55,328
up €55,328 (+11.5%), from €480,832 to €536,161
- Write-downs -€24,690
no longer reported in 2025 (was €24,690)
- Staff costs +€16,813
up €16,813 (+4.3%), from €392,697 to €409,510
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.
Result 2024
€15,361
Gross operating margin
+€55,328
Staff costs
-€16,813
Depreciation
+€2,612
Write-downs
+€24,690
Other operating charges
+€75
Other operating items
+€13,063
Financial income
-€1,612
Financial charges
+€1,205
Taxes
+€264
Result 2025
€94,173
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€267,301
Investment
-€3,907
Financing
-€220,067
Cash 2024
€127,207
From operations (derived)
+€267,301
Net result for the year
+€94,173
Depreciation
+€21,300
Receivables after one year
+€92,350
Receivables within one year
-€35,141
Deferred charges and accrued income
+€4,857
Smaller working-capital items
+€220
Other debts
+€89,543
Investment (derived)
-€3,907
Investment in fixed assets (net)
-€3,907
Financing
-€220,067
Current portion of long-term debt
-€30,067
Contributions, distributions and other
-€190,000
Cash 2025
€170,534
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €474,965 | €438,834 | -€36,131 | -7.6% |
| Fixed assets | 21/28 | €48,328 | €30,935 | -€17,393 | -36.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €48,278 | €30,885 | -€17,393 | -36.0% |
| Plant, machinery and equipment | 23 | €4,773 | €3,191 | -€1,581 | -33.1% |
| Furniture and vehicles | 24 | €26,866 | €14,577 | -€12,289 | -45.7% |
| Other tangible fixed assets | 26 | €16,639 | €13,117 | -€3,522 | -21.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €426,637 | €407,899 | -€18,738 | -4.4% |
| Amounts receivable after more than one year | 29 | €92,350 | - | -€92,350 | |
| Other amounts receivable | 291 | €92,350 | - | -€92,350 | |
| Amounts receivable within one year | 40/41 | €199,952 | €235,093 | +€35,141 | +17.6% |
| Trade receivables | 40 | €152,288 | €206,040 | +€53,752 | +35.3% |
| Other amounts receivable | 41 | €47,664 | €29,054 | -€18,610 | -39.0% |
| Cash at bank and in hand | 54/58 | €127,207 | €170,534 | +€43,327 | +34.1% |
| Deferred charges and accrued income | 490/1 | €7,128 | €2,271 | -€4,857 | -68.1% |
| Total equity and liabilities | 10/49 | €474,965 | €438,834 | -€36,131 | -7.6% |
| Equity | 10/15 | €354,799 | €258,972 | -€95,827 | -27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €336,199 | €240,372 | -€95,827 | -28.5% |
| Distributable reserves | 133 | €336,199 | €240,372 | -€95,827 | -28.5% |
| Provisions and deferred taxes | 16 | €16,744 | €16,744 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,744 | €16,744 | = | 0.0% |
| Other liabilities and charges | 164/5 | €16,744 | €16,744 | = | 0.0% |
| Amounts payable | 17/49 | €103,422 | €163,118 | +€59,696 | +57.7% |
| Amounts payable within one year | 42/48 | €103,422 | €163,118 | +€59,696 | +57.7% |
| Current portion of amounts payable after more than one year | 42 | €30,067 | - | -€30,067 | |
| Trade debts | 44 | €8,384 | €8,170 | -€214 | -2.6% |
| Suppliers | 440/4 | €8,384 | €8,170 | -€214 | -2.6% |
| Taxes, remuneration and social security | 45 | €64,514 | €64,948 | +€434 | +0.7% |
| Taxes | 450/3 | €23,722 | €21,478 | -€2,244 | -9.5% |
| Remuneration and social security | 454/9 | €40,792 | €43,470 | +€2,677 | +6.6% |
| Other amounts payable | 47/48 | €457 | €90,000 | +€89,543 | +19,591% |
| Remuneration, social security and pensions | 62 | €392,697 | €409,510 | +€16,813 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,911 | €21,300 | -€2,612 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,690 | - | -€24,690 | |
| Other operating charges | 640/8 | €4,695 | €4,620 | -€75 | -1.6% |
| Non-recurring operating charges | 66A | €13,063 | - | -€13,063 | |
| Gross operating margin | 9900 | €480,832 | €536,161 | +€55,328 | +11.5% |
| Operating profit (loss) | 9901 | €21,776 | €100,731 | +€78,955 | +363% |
| Financial income | 75/76B | €1,803 | €191 | -€1,612 | -89.4% |
| Recurring financial income | 75 | €1,803 | €191 | -€1,612 | -89.4% |
| Financial charges | 65/66B | €2,784 | €1,580 | -€1,205 | -43.3% |
| Recurring financial charges | 65 | €2,784 | €1,580 | -€1,205 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €20,795 | €99,343 | +€78,548 | +378% |
| Income taxes | 67/77 | €5,434 | €5,170 | -€264 | -4.9% |
| Profit (loss) for the period | 9904 | €15,361 | €94,173 | +€78,812 | +513% |
| Profit (loss) for the period to be appropriated | 9905 | €15,361 | €94,173 | +€78,812 | +513% |
Next steps
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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 7 November 2026 via checked.be.