PRUIKEN 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
PRUIKEN DEVOS
NACE 46.900, Non-specialised wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€119,311
2024 · €71,562+€47,749
Equity
€367,276
2024 · €353,894+€13,382
Cash
€44,615
2024 · €49,901-€5,286
Balance sheet total
€788,895
2024 · €826,503-€37,608
Largest movements
Assets
- Tangible fixed assets -€47,871
down €47,871 (-8.6%), from €559,426 to €511,555
- Stocks and contracts +€12,481
up €12,481 (+30.5%), from €40,921 to €53,402
- Current investments -€11,068
down €11,068 (-7.0%), from €159,008 to €147,941
Equity and liabilities
- Debts after one year -€74,663
down €74,663 (-20.3%), from €367,988 to €293,324
- Tax, wage and social debts +€18,691
up €18,691 (+105.0%), from €17,803 to €36,494
- Reserves +€13,382
up €13,382 (+3.8%), from €347,694 to €361,076
Income statement
- Depreciation -€54,021
down €54,021 (-52.0%), from €103,942 to €49,921
- Gross operating margin +€23,331
up €23,331 (+11.0%), from €213,017 to €236,347
- Taxes +€22,110
up €22,110 (+79.2%), from €27,909 to €50,019
- Financial charges +€7,792
up €7,792 (+83.2%), from €9,371 to €17,164
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.
Result 2024
€71,562
Gross operating margin
+€23,331
Depreciation
+€54,021
Other operating charges
-€565
Financial income
+€865
Financial charges
-€7,792
Taxes
-€22,110
Result 2025
€119,311
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.
From operations
+€170,665
Investment
+€2,229
Financing
-€178,179
Cash 2024
€49,901
From operations (derived)
+€170,665
Net result for the year
+€119,311
Depreciation
+€49,921
Stocks and contracts
-€12,481
Receivables within one year
-€3,832
Deferred charges and accrued income
-€3,514
Trade debts
+€3,066
Tax, wage and social debts
+€18,691
Advances received
-€1,702
Other debts
+€115
Accrued charges and deferred income
+€1,090
Investment (derived)
+€2,229
Investment in fixed assets (net)
-€8,839
Current investments
+€11,068
Financing
-€178,179
Debts after one year
-€74,663
Current portion of long-term debt
+€2,412
Contributions, distributions and other
-€105,928
Cash 2025
€44,615
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €826,503 | €788,895 | -€37,608 | -4.6% |
| Fixed assets | 21/28 | €559,426 | €518,344 | -€41,082 | -7.3% |
| Intangible fixed assets | 21 | - | €6,789 | +€6,789 | |
| Tangible fixed assets | 22/27 | €559,426 | €511,555 | -€47,871 | -8.6% |
| Land and buildings | 22 | €426,300 | €416,073 | -€10,227 | -2.4% |
| Plant, machinery and equipment | 23 | €7,053 | €4,955 | -€2,098 | -29.8% |
| Furniture and vehicles | 24 | €4,830 | €3,856 | -€973 | -20.2% |
| Leasing and similar rights | 25 | €68,238 | €48,866 | -€19,372 | -28.4% |
| Other tangible fixed assets | 26 | €53,005 | €37,805 | -€15,200 | -28.7% |
| Current assets | 29/58 | €267,077 | €270,551 | +€3,474 | +1.3% |
| Stocks and contracts in progress | 3 | €40,921 | €53,402 | +€12,481 | +30.5% |
| Stocks | 30/36 | €40,921 | €53,402 | +€12,481 | +30.5% |
| Amounts receivable within one year | 40/41 | €8,831 | €12,663 | +€3,832 | +43.4% |
| Trade receivables | 40 | €8,831 | €12,663 | +€3,832 | +43.4% |
| Current investments | 50/53 | €159,008 | €147,941 | -€11,068 | -7.0% |
| Cash at bank and in hand | 54/58 | €49,901 | €44,615 | -€5,286 | -10.6% |
| Deferred charges and accrued income | 490/1 | €8,416 | €11,930 | +€3,514 | +41.8% |
| Total equity and liabilities | 10/49 | €826,503 | €788,895 | -€37,608 | -4.6% |
| Equity | 10/15 | €353,894 | €367,276 | +€13,382 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €347,694 | €361,076 | +€13,382 | +3.8% |
| Distributable reserves | 133 | €347,694 | €361,076 | +€13,382 | +3.8% |
| Amounts payable | 17/49 | €472,609 | €421,619 | -€50,991 | -10.8% |
| Amounts payable after more than one year | 17 | €367,988 | €293,324 | -€74,663 | -20.3% |
| Financial debts | 170/4 | €367,988 | €293,324 | -€74,663 | -20.3% |
| Amounts payable within one year | 42/48 | €104,475 | €127,058 | +€22,583 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €72,251 | €74,663 | +€2,412 | +3.3% |
| Trade debts | 44 | €5,008 | €8,074 | +€3,066 | +61.2% |
| Suppliers | 440/4 | €5,008 | €8,074 | +€3,066 | +61.2% |
| Advances received on contracts in progress | 46 | €1,702 | - | -€1,702 | |
| Taxes, remuneration and social security | 45 | €17,803 | €36,494 | +€18,691 | +105.0% |
| Taxes | 450/3 | €17,803 | €36,494 | +€18,691 | +105.0% |
| Other amounts payable | 47/48 | €7,712 | €7,827 | +€115 | +1.5% |
| Accrued charges and deferred income | 492/3 | €147 | €1,237 | +€1,090 | +743.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,942 | €49,921 | -€54,021 | -52.0% |
| Other operating charges | 640/8 | €3,523 | €4,089 | +€565 | +16.0% |
| Gross operating margin | 9900 | €213,017 | €236,347 | +€23,331 | +11.0% |
| Operating profit (loss) | 9901 | €105,551 | €182,338 | +€76,787 | +72.7% |
| Financial income | 75/76B | €3,291 | €4,156 | +€865 | +26.3% |
| Recurring financial income | 75 | €3,291 | €4,156 | +€865 | +26.3% |
| Financial charges | 65/66B | €9,371 | €17,164 | +€7,792 | +83.2% |
| Recurring financial charges | 65 | €9,371 | €17,164 | +€7,792 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | €99,471 | €169,329 | +€69,859 | +70.2% |
| Income taxes | 67/77 | €27,909 | €50,019 | +€22,110 | +79.2% |
| Profit (loss) for the period | 9904 | €71,562 | €119,311 | +€47,749 | +66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,562 | €119,311 | +€47,749 | +66.7% |
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 4 October 2026 via checked.be.