HOUTWERKEN J. & R. DEVOS: what changed
HOUTWERKEN J. & R. DEVOS
Largest movements
- Cash +€6,598
up €6,598 (+8.3%), from €79,224 to €85,822
mainly Receivables within one year (+€6,171) and Depreciation (+€3,501)
- Receivables within one year -€6,171
down €6,171 (-69.9%), from €8,833 to €2,662
of which Trade receivables: -€6,277
- Tangible fixed assets -€2,623
down €2,623 (-61.9%), from €4,240 to €1,617
of which Plant, machinery and equipment: -€2,494
- Stocks and contracts +€2,512
up €2,512 (+8.8%), from €28,685 to €31,197
- Tax, wage and social debts +€1,861
up €1,861 (+26.7%), from €6,973 to €8,834
of which Remuneration and social security: +€2,615
- Gross operating margin -€3,393
down €3,393 (-51.7%), from €6,569 to €3,176
- Depreciation -€2,230
down €2,230 (-38.9%), from €5,731 to €3,501
- Financial charges -€408
down €408 (-94.4%), from €432 to €24
- Other operating charges -€264
down €264 (-25.6%), from €1,033 to €769
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,661 | €123,652 | -€9 | 0.0% |
| Formation expenses | 20 | €411 | - | -€411 | |
| Fixed assets | 21/28 | €4,240 | €1,617 | -€2,623 | -61.9% |
| Tangible fixed assets | 22/27 | €4,240 | €1,617 | -€2,623 | -61.9% |
| Land and buildings | 22 | €143 | €102 | -€41 | -28.7% |
| Plant, machinery and equipment | 23 | €3,967 | €1,473 | -€2,494 | -62.9% |
| Furniture and vehicles | 24 | €130 | €42 | -€88 | -67.7% |
| Current assets | 29/58 | €119,010 | €122,035 | +€3,025 | +2.5% |
| Stocks and contracts in progress | 3 | €28,685 | €31,197 | +€2,512 | +8.8% |
| Stocks | 30/36 | €28,685 | €31,197 | +€2,512 | +8.8% |
| Amounts receivable within one year | 40/41 | €8,833 | €2,662 | -€6,171 | -69.9% |
| Trade receivables | 40 | €8,654 | €2,377 | -€6,277 | -72.5% |
| Other amounts receivable | 41 | €179 | €285 | +€106 | +59.2% |
| Cash at bank and in hand | 54/58 | €79,224 | €85,822 | +€6,598 | +8.3% |
| Deferred charges and accrued income | 490/1 | €2,268 | €2,354 | +€86 | +3.8% |
| Total equity and liabilities | 10/49 | €123,661 | €123,652 | -€9 | 0.0% |
| Equity | 10/15 | €112,083 | €111,493 | -€590 | -0.5% |
| Contributions | 10/11 | €49,297 | €49,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,786 | €62,196 | -€590 | -0.9% |
| Amounts payable | 17/49 | €11,578 | €12,159 | +€581 | +5.0% |
| Amounts payable after more than one year | 17 | €2,640 | €1,680 | -€960 | -36.4% |
| Financial debts | 170/4 | €2,640 | €1,680 | -€960 | -36.4% |
| Amounts payable within one year | 42/48 | €8,759 | €10,289 | +€1,530 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €960 | €960 | = | 0.0% |
| Trade debts | 44 | €826 | €495 | -€331 | -40.1% |
| Suppliers | 440/4 | €826 | €495 | -€331 | -40.1% |
| Taxes, remuneration and social security | 45 | €6,973 | €8,834 | +€1,861 | +26.7% |
| Taxes | 450/3 | €1,704 | €950 | -€754 | -44.2% |
| Remuneration and social security | 454/9 | €5,269 | €7,884 | +€2,615 | +49.6% |
| Accrued charges and deferred income | 492/3 | €179 | €190 | +€11 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,731 | €3,501 | -€2,230 | -38.9% |
| Other operating charges | 640/8 | €1,033 | €769 | -€264 | -25.6% |
| Gross operating margin | 9900 | €6,569 | €3,176 | -€3,393 | -51.7% |
| Operating profit (loss) | 9901 | -€195 | -€1,094 | -€899 | -461% |
| Financial income | 75/76B | €495 | €528 | +€33 | +6.7% |
| Recurring financial income | 75 | €495 | €528 | +€33 | +6.7% |
| Financial charges | 65/66B | €432 | €24 | -€408 | -94.4% |
| Recurring financial charges | 65 | €432 | €24 | -€408 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | -€132 | -€590 | -€458 | -347% |
| Profit (loss) for the period | 9904 | -€132 | -€590 | -€458 | -347% |
| Profit (loss) for the period to be appropriated | 9905 | -€132 | -€590 | -€458 | -347% |
Next steps
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 4 November 2026 via checked.be.