HOLDING P DEVILEE: 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.
HOLDING P DEVILEE
Largest movements
- Receivables within one year -€10,202
down €10,202 (-37.1%), from €27,496 to €17,294
- Other debts -€4,786
down €4,786 (-56.3%), from €8,500 to €3,714
- Reserves -€3,166
down €3,166 (-19.3%), from €16,394 to €13,228
- Tax, wage and social debts -€1,500
down €1,500 (-100.0%), from €1,500 to €0
- Accrued charges and deferred income -€449
down €449 (-100.0%), from €449 to €0
- Financial income -€25,750
down €25,750 (-100.0%), from €25,750 to €0
- Other operating charges +€308
up €308 (+79.6%), from €387 to €696
- Gross operating margin +€206
up €206 (+7.8%), from -€2,628 to -€2,423
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.
Cash bridge derived
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 | €37,192 | €26,942 | -€10,250 | -27.6% |
| Fixed assets | 21/28 | €9,000 | €9,000 | = | 0.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €28,192 | €17,942 | -€10,250 | -36.4% |
| Amounts receivable within one year | 40/41 | €27,496 | €17,294 | -€10,202 | -37.1% |
| Other amounts receivable | 41 | €27,496 | €17,294 | -€10,202 | -37.1% |
| Cash at bank and in hand | 54/58 | €696 | €648 | -€48 | -6.8% |
| Total equity and liabilities | 10/49 | €37,192 | €26,942 | -€10,250 | -27.6% |
| Equity | 10/15 | €26,394 | €23,228 | -€3,166 | -12.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,394 | €13,228 | -€3,166 | -19.3% |
| Distributable reserves | 133 | €16,394 | €13,228 | -€3,166 | -19.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,798 | €3,714 | -€7,084 | -65.6% |
| Amounts payable within one year | 42/48 | €10,349 | €3,714 | -€6,634 | -64.1% |
| Trade debts | 44 | €349 | €0 | -€349 | -100.0% |
| Suppliers | 440/4 | €349 | €0 | -€349 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,500 | €0 | -€1,500 | -100.0% |
| Taxes | 450/3 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts payable | 47/48 | €8,500 | €3,714 | -€4,786 | -56.3% |
| Accrued charges and deferred income | 492/3 | €449 | €0 | -€449 | -100.0% |
| Other operating charges | 640/8 | €387 | €696 | +€308 | +79.6% |
| Gross operating margin | 9900 | -€2,628 | -€2,423 | +€206 | +7.8% |
| Operating profit (loss) | 9901 | -€3,016 | -€3,119 | -€103 | -3.4% |
| Financial income | 75/76B | €25,750 | €0 | -€25,750 | -100.0% |
| Recurring financial income | 75 | €25,750 | €0 | -€25,750 | -100.0% |
| Financial charges | 65/66B | €46 | €48 | +€2 | +3.3% |
| Recurring financial charges | 65 | €46 | €48 | +€2 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €22,688 | -€3,166 | -€25,854 | |
| Profit (loss) for the period | 9904 | €22,688 | -€3,166 | -€25,854 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,688 | -€3,166 | -€25,854 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.