Patricia Devriese & C°: 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.
Patricia Devriese & C°
Largest movements
- Tangible fixed assets +€44,340
up €44,340 (+2.9%), from €1.5m to €1.6m
of which Furniture and vehicles: +€102,463
- Cash +€42,911
up €42,911 (+23.0%), from €186,294 to €229,204
mainly Net result for the year (+€150,480) and Depreciation (+€68,003)
- Profit (loss) carried forward +€90,480
up €90,480 (+28.4%), from €318,813 to €409,293
- Current portion of long-term debt -€43,364
down €43,364 (-35.4%), from €122,392 to €79,028
- Other debts +€37,861
up €37,861 (+84.4%), from €44,879 to €82,741
- Debts after one year -€23,689
down €23,689 (-1.9%), from €1.3m to €1.3m
- Gross operating margin +€56,886
up €56,886 (+23.6%), from €240,722 to €297,607
- Depreciation +€28,884
up €28,884 (+73.8%), from €39,119 to €68,003
- Financial charges +€10,936
up €10,936 (+36.7%), from €29,804 to €40,741
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.
Derived cash bridge
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 | €1,784,811 | €1,863,152 | +€78,341 | +4.4% |
| Fixed assets | 21/28 | €1,546,652 | €1,590,991 | +€44,340 | +2.9% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,546,561 | €1,590,900 | +€44,340 | +2.9% |
| Land and buildings | 22 | €1,544,398 | €1,487,056 | -€57,341 | -3.7% |
| Plant, machinery and equipment | 23 | €1,188 | €771 | -€417 | -35.1% |
| Furniture and vehicles | 24 | €610 | €103,073 | +€102,463 | +16,793% |
| Other tangible fixed assets | 26 | €365 | - | -€365 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €238,160 | €272,161 | +€34,002 | +14.3% |
| Amounts receivable within one year | 40/41 | €28,846 | €16,063 | -€12,783 | -44.3% |
| Trade receivables | 40 | €17,575 | €16,063 | -€1,513 | -8.6% |
| Other amounts receivable | 41 | €11,271 | - | -€11,271 | |
| Current investments | 50/53 | €23,020 | €26,458 | +€3,438 | +14.9% |
| Cash at bank and in hand | 54/58 | €186,294 | €229,204 | +€42,911 | +23.0% |
| Deferred charges and accrued income | 490/1 | - | €436 | +€436 | |
| Total equity and liabilities | 10/49 | €1,784,811 | €1,863,152 | +€78,341 | +4.4% |
| Equity | 10/15 | €339,273 | €429,753 | +€90,480 | +26.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €318,813 | €409,293 | +€90,480 | +28.4% |
| Amounts payable | 17/49 | €1,445,538 | €1,433,399 | -€12,139 | -0.8% |
| Amounts payable after more than one year | 17 | €1,277,844 | €1,254,155 | -€23,689 | -1.9% |
| Financial debts | 170/4 | €1,277,844 | €1,254,155 | -€23,689 | -1.9% |
| Amounts payable within one year | 42/48 | €167,694 | €178,059 | +€10,365 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €122,392 | €79,028 | -€43,364 | -35.4% |
| Trade debts | 44 | €422 | - | -€422 | |
| Suppliers | 440/4 | €422 | - | -€422 | |
| Taxes, remuneration and social security | 45 | - | €16,290 | +€16,290 | |
| Taxes | 450/3 | - | €16,290 | +€16,290 | |
| Other amounts payable | 47/48 | €44,879 | €82,741 | +€37,861 | +84.4% |
| Accrued charges and deferred income | 492/3 | - | €1,185 | +€1,185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,119 | €68,003 | +€28,884 | +73.8% |
| Other operating charges | 640/8 | €5,388 | €4,565 | -€823 | -15.3% |
| Gross operating margin | 9900 | €240,722 | €297,607 | +€56,886 | +23.6% |
| Operating profit (loss) | 9901 | €196,215 | €225,039 | +€28,825 | +14.7% |
| Financial income | 75/76B | €3,404 | €4,010 | +€606 | +17.8% |
| Recurring financial income | 75 | €3,404 | €4,010 | +€606 | +17.8% |
| Financial charges | 65/66B | €29,804 | €40,741 | +€10,936 | +36.7% |
| Recurring financial charges | 65 | €29,804 | €40,741 | +€10,936 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €169,814 | €188,309 | +€18,495 | +10.9% |
| Income taxes | 67/77 | €38,913 | €37,829 | -€1,085 | -2.8% |
| Profit (loss) for the period | 9904 | €130,900 | €150,480 | +€19,580 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €130,900 | €150,480 | +€19,580 | +15.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.