SPRL D. DEVILLE: 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.
SPRL D. DEVILLE
Largest movements
- Stocks and contracts -€1,572
down €1,572 (-8.7%), from €18,132 to €16,560
- Cash +€531
up €531 (+20.3%), from €2,611 to €3,142
mainly Stocks and contracts (+€1,572) and Trade debts (+€721)
- Tangible fixed assets +€274
up €274 (+29.2%), from €937 to €1,211
of which Plant, machinery and equipment: +€274
- Profit (loss) carried forward -€1,200
down €1,200 (-51.2%), from €2,345 to €1,146
- Trade debts +€721
up €721 (+83.1%), from €867 to €1,588
- Gross operating margin -€1,542
down €1,542 (-84.9%), from €1,816 to €274
- Other operating charges -€117
down €117 (-11.2%), from €1,042 to €925
- Financial charges +€76
up €76 (+38.8%), from €196 to €272
- Write-downs -€70
no longer reported in 2025 (was €70)
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 | €26,240 | €25,541 | -€699 | -2.7% |
| Fixed assets | 21/28 | €2,288 | €2,572 | +€283 | +12.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €937 | €1,211 | +€274 | +29.2% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €937 | €1,211 | +€274 | +29.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,351 | €1,360 | +€9 | +0.7% |
| Current assets | 29/58 | €23,951 | €22,969 | -€982 | -4.1% |
| Stocks and contracts in progress | 3 | €18,132 | €16,560 | -€1,572 | -8.7% |
| Stocks | 30/36 | €18,132 | €16,560 | -€1,572 | -8.7% |
| Amounts receivable within one year | 40/41 | €2,794 | €2,850 | +€56 | +2.0% |
| Trade receivables | 40 | €2,794 | €2,700 | -€94 | -3.4% |
| Other amounts receivable | 41 | - | €150 | +€150 | |
| Cash at bank and in hand | 54/58 | €2,611 | €3,142 | +€531 | +20.3% |
| Deferred charges and accrued income | 490/1 | €414 | €418 | +€4 | +0.8% |
| Total equity and liabilities | 10/49 | €26,240 | €25,541 | -€699 | -2.7% |
| Equity | 10/15 | €24,345 | €23,146 | -€1,200 | -4.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,345 | €1,146 | -€1,200 | -51.2% |
| Amounts payable | 17/49 | €1,894 | €2,395 | +€501 | +26.5% |
| Amounts payable within one year | 42/48 | €1,894 | €2,395 | +€501 | +26.5% |
| Trade debts | 44 | €867 | €1,588 | +€721 | +83.1% |
| Suppliers | 440/4 | €867 | €1,588 | +€721 | +83.1% |
| Advances received on contracts in progress | 46 | €202 | €202 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €509 | €300 | -€209 | -41.1% |
| Taxes | 450/3 | €509 | €300 | -€209 | -41.1% |
| Other amounts payable | 47/48 | €316 | €305 | -€10 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €286 | +€5 | +1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €70 | - | -€70 | |
| Other operating charges | 640/8 | €1,042 | €925 | -€117 | -11.2% |
| Gross operating margin | 9900 | €1,816 | €274 | -€1,542 | -84.9% |
| Operating profit (loss) | 9901 | €424 | -€937 | -€1,361 | |
| Financial income | 75/76B | €8 | €11 | +€3 | +44.1% |
| Recurring financial income | 75 | €8 | €11 | +€3 | +44.1% |
| Financial charges | 65/66B | €196 | €272 | +€76 | +38.8% |
| Recurring financial charges | 65 | €196 | €272 | +€76 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €236 | -€1,198 | -€1,434 | |
| Income taxes | 67/77 | €1 | €2 | +€0 | +43.4% |
| Profit (loss) for the period | 9904 | €235 | -€1,200 | -€1,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €235 | -€1,200 | -€1,434 |
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.