Pleisterwerken Devos: 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.
Pleisterwerken Devos
Largest movements
- Receivables within one year -€14,655
down €14,655 (-63.0%), from €23,249 to €8,594
of which Trade receivables: -€14,902
- Tangible fixed assets -€13,963
down €13,963 (-8.6%), from €162,708 to €148,745
of which Land and buildings: -€8,949
- Stocks and contracts -€1,973
down €1,973 (-29.4%), from €6,700 to €4,728
of which Stocks: -€1,973
- Profit (loss) carried forward -€45,586
down €45,586 (-141.1%), from -€32,299 to -€77,885
- Other debts +€26,899
up €26,899 (+35.3%), from €76,196 to €103,095
- Debts after one year -€18,664
down €18,664 (-34.8%), from €53,580 to €34,917
- Tax, wage and social debts +€6,715
up €6,715 (+78.2%), from €8,589 to €15,304
of which Remuneration and social security: +€5,533
- Gross operating margin -€41,768
down €41,768 (-36.3%), from €115,064 to €73,296
- Staff costs -€23,462
down €23,462 (-20.1%), from €116,827 to €93,365
- Financial charges -€2,065
down €2,065 (-25.2%), from €8,188 to €6,123
- Other operating charges -€1,316
down €1,316 (-21.7%), from €6,058 to €4,743
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,374 | €164,077 | -€31,297 | -16.0% |
| Fixed assets | 21/28 | €162,708 | €148,745 | -€13,963 | -8.6% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -24.5% |
| Tangible fixed assets | 22/27 | €162,708 | €148,745 | -€13,963 | -8.6% |
| Land and buildings | 22 | €151,943 | €142,994 | -€8,949 | -5.9% |
| Plant, machinery and equipment | 23 | €6,350 | €3,314 | -€3,036 | -47.8% |
| Furniture and vehicles | 24 | €4,036 | €2,437 | -€1,599 | -39.6% |
| Leasing and similar rights | 25 | €379 | €0 | -€379 | -100.0% |
| Current assets | 29/58 | €32,665 | €15,331 | -€17,334 | -53.1% |
| Stocks and contracts in progress | 3 | €6,700 | €4,728 | -€1,973 | -29.4% |
| Stocks | 30/36 | €6,700 | €4,728 | -€1,973 | -29.4% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €23,249 | €8,594 | -€14,655 | -63.0% |
| Trade receivables | 40 | €16,911 | €2,009 | -€14,902 | -88.1% |
| Other amounts receivable | 41 | €6,338 | €6,585 | +€246 | +3.9% |
| Deferred charges and accrued income | 490/1 | €2,716 | €2,010 | -€706 | -26.0% |
| Total equity and liabilities | 10/49 | €195,374 | €164,077 | -€31,297 | -16.0% |
| Equity | 10/15 | -€13,663 | -€59,249 | -€45,586 | -333.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36 | €36 | = | 0.0% |
| Distributable reserves | 133 | €36 | €36 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,299 | -€77,885 | -€45,586 | -141.1% |
| Amounts payable | 17/49 | €209,037 | €223,326 | +€14,289 | +6.8% |
| Amounts payable after more than one year | 17 | €53,580 | €34,917 | -€18,664 | -34.8% |
| Financial debts | 170/4 | €53,580 | €34,917 | -€18,664 | -34.8% |
| Amounts payable within one year | 42/48 | €153,615 | €187,946 | +€34,331 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €20,398 | €19,787 | -€611 | -3.0% |
| Financial debts | 43 | €24,953 | €24,980 | +€26 | +0.1% |
| Credit institutions | 430/8 | €24,953 | €24,980 | +€26 | +0.1% |
| Trade debts | 44 | €23,479 | €24,781 | +€1,302 | +5.5% |
| Suppliers | 440/4 | €23,479 | €24,781 | +€1,302 | +5.5% |
| Taxes, remuneration and social security | 45 | €8,589 | €15,304 | +€6,715 | +78.2% |
| Taxes | 450/3 | €2,188 | €3,370 | +€1,182 | +54.0% |
| Remuneration and social security | 454/9 | €6,401 | €11,934 | +€5,533 | +86.4% |
| Other amounts payable | 47/48 | €76,196 | €103,095 | +€26,899 | +35.3% |
| Accrued charges and deferred income | 492/3 | €1,841 | €463 | -€1,378 | -74.9% |
| Remuneration, social security and pensions | 62 | €116,827 | €93,365 | -€23,462 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,732 | €13,963 | -€769 | -5.2% |
| Other operating charges | 640/8 | €6,058 | €4,743 | -€1,316 | -21.7% |
| Non-recurring operating charges | 66A | €1,638 | €795 | -€844 | -51.5% |
| Gross operating margin | 9900 | €115,064 | €73,296 | -€41,768 | -36.3% |
| Operating profit (loss) | 9901 | -€24,192 | -€39,569 | -€15,378 | -63.6% |
| Financial income | 75/76B | €81 | €107 | +€26 | +31.6% |
| Recurring financial income | 75 | €81 | €107 | +€26 | +31.6% |
| Financial charges | 65/66B | €8,188 | €6,123 | -€2,065 | -25.2% |
| Recurring financial charges | 65 | €8,188 | €6,123 | -€2,065 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€32,299 | -€45,586 | -€13,287 | -41.1% |
| Profit (loss) for the period | 9904 | -€32,299 | -€45,586 | -€13,287 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,299 | -€45,586 | -€13,287 | -41.1% |
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 12 October 2026 via checked.be.