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Glaswerken Devos: what changed

Two fiscal 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.

What changed

Glaswerken Devos

BE 0738.720.128
NACE 43.343, Specialised construction activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€10,423
2024 · -€1,379+€11,802
Equity
€711
2024 · -€9,712+€10,423
Cash
€2,905
2024 · €85+€2,820
Balance sheet total
€221,825
2024 · €236,590-€14,765

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€18,895

    down €18,895 (-8.6%), from €219,385 to €200,490

    of which Land and buildings: -€14,976

  • Cash +€2,820

    up €2,820 (+3329.3%), from €85 to €2,905

    mainly Depreciation (+€18,895) and Net result for the year (+€10,423)

Equity and liabilities
  • Other debts -€26,320

    down €26,320 (-87.1%), from €30,218 to €3,897

  • Profit (loss) carried forward +€10,423

    up €10,423 (+70.8%), from -€14,712 to -€4,289

  • Current portion of long-term debt -€3,888

    down €3,888 (-20.1%), from €19,392 to €15,504

  • Debts after one year +€3,382

    up €3,382 (+2.3%), from €144,583 to €147,966

  • Tax, wage and social debts +€2,512

    up €2,512 (+55.0%), from €4,571 to €7,083

    of which Taxes: +€2,512

Income statement
  • Depreciation -€9,747

    down €9,747 (-34.0%), from €28,642 to €18,895

  • Gross operating margin +€4,567

    up €4,567 (+11.9%), from €38,327 to €42,894

  • Taxes +€2,524

    up €2,524 (+72.8%), from €3,467 to €5,991

  • Financial charges +€1,911

    up €1,911 (+40.4%), from €4,735 to €6,646

  • Other operating charges -€1,490

    down €1,490 (-52.8%), from €2,821 to €1,331

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€1,379
Gross operating margin +€4,567
Depreciation +€9,747
Other operating charges +€1,490
Other operating items +€48
Financial income +€384
Financial charges -€1,911
Taxes -€2,524
Result 2025 €10,423

Cash bridge derived

cash 2024 to 2025

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.

From operations +€3,189
Investment €0
Financing -€369
Cash 2024 €85
Net result for the year +€10,423
Depreciation +€18,895
Receivables within one year -€656
Deferred charges and accrued income -€654
Trade debts -€1,011
Tax, wage and social debts +€2,512
Other debts -€26,320
Debts after one year +€3,382
Current portion of long-term debt -€3,888
Short-term financial debts +€137
Cash 2025 €2,905
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €236,590 €221,825 -€14,765 -6.2%
Fixed assets 21/28 €219,385 €200,490 -€18,895 -8.6%
Tangible fixed assets 22/27 €219,385 €200,490 -€18,895 -8.6%
Land and buildings 22 €212,199 €197,222 -€14,976 -7.1%
Plant, machinery and equipment 23 €3,047 €2,073 -€974 -32.0%
Furniture and vehicles 24 €4,139 €1,194 -€2,945 -71.1%
Financial fixed assets 28 €0 - =
Current assets 29/58 €17,205 €21,335 +€4,130 +24.0%
Amounts receivable within one year 40/41 €17,120 €17,776 +€656 +3.8%
Trade receivables 40 €14,413 €11,961 -€2,453 -17.0%
Other amounts receivable 41 €2,707 €5,815 +€3,109 +114.9%
Cash at bank and in hand 54/58 €85 €2,905 +€2,820 +3329.3%
Deferred charges and accrued income 490/1 - €654 +€654
Total equity and liabilities 10/49 €236,590 €221,825 -€14,765 -6.2%
Equity 10/15 -€9,712 €711 +€10,423
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 -€14,712 -€4,289 +€10,423 +70.8%
Amounts payable 17/49 €246,302 €221,114 -€25,188 -10.2%
Amounts payable after more than one year 17 €144,583 €147,966 +€3,382 +2.3%
Financial debts 170/4 €144,583 €147,966 +€3,382 +2.3%
Amounts payable within one year 42/48 €101,718 €73,148 -€28,570 -28.1%
Current portion of amounts payable after more than one year 42 €19,392 €15,504 -€3,888 -20.1%
Financial debts 43 €19,708 €19,845 +€137 +0.7%
Credit institutions 430/8 €19,708 €19,845 +€137 +0.7%
Trade debts 44 €27,831 €26,819 -€1,011 -3.6%
Suppliers 440/4 €27,831 €26,819 -€1,011 -3.6%
Taxes, remuneration and social security 45 €4,571 €7,083 +€2,512 +55.0%
Taxes 450/3 €4,571 €7,083 +€2,512 +55.0%
Remuneration and social security 454/9 €0 - =
Other amounts payable 47/48 €30,218 €3,897 -€26,320 -87.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €28,642 €18,895 -€9,747 -34.0%
Other operating charges 640/8 €2,821 €1,331 -€1,490 -52.8%
Non-recurring operating charges 66A €48 - -€48
Gross operating margin 9900 €38,327 €42,894 +€4,567 +11.9%
Operating profit (loss) 9901 €6,815 €22,668 +€15,853 +232.6%
Financial income 75/76B €8 €392 +€384 +4864.2%
Recurring financial income 75 €8 €392 +€384 +4864.2%
Financial charges 65/66B €4,735 €6,646 +€1,911 +40.4%
Recurring financial charges 65 €4,735 €6,646 +€1,911 +40.4%
Profit (loss) for the period before taxes 9903 €2,088 €16,414 +€14,326 +686.2%
Income taxes 67/77 €3,467 €5,991 +€2,524 +72.8%
Profit (loss) for the period 9904 -€1,379 €10,423 +€11,802
Profit (loss) for the period to be appropriated 9905 -€1,379 €10,423 +€11,802

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.