V.C.D. Devroede: 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.
V.C.D. Devroede
Largest movements
- Receivables within one year -€2,895
down €2,895 (-11.3%), from €25,523 to €22,628
- Reserves +€20,132
up €20,132 (+12.4%), from €162,258 to €182,390
of which Distributable reserves: +€20,132
- Tax, wage and social debts -€18,142
down €18,142 (-64.2%), from €28,251 to €10,109
of which Taxes: -€17,242
- Other debts -€4,751
down €4,751 (-100%), from €4,751 to €0
- Gross operating margin +€23,561
up €23,561 (+723%), from €3,257 to €26,817
- Taxes +€6,671
up €6,671 (+759%), from €879 to €7,550
- Financial income +€531
up €531 (+68.7%), from €773 to €1,305
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €201,834 | €199,075 | -€2,758 | -1.4% |
| Fixed assets | 21/28 | €166,000 | €166,000 | = | 0.0% |
| Financial fixed assets | 28 | €166,000 | €166,000 | = | 0.0% |
| Current assets | 29/58 | €35,834 | €33,075 | -€2,758 | -7.7% |
| Amounts receivable within one year | 40/41 | €25,523 | €22,628 | -€2,895 | -11.3% |
| Other amounts receivable | 41 | €25,523 | €22,628 | -€2,895 | -11.3% |
| Cash at bank and in hand | 54/58 | €10,310 | €10,397 | +€87 | +0.8% |
| Deferred charges and accrued income | 490/1 | - | €51 | +€51 | |
| Total equity and liabilities | 10/49 | €201,834 | €199,075 | -€2,758 | -1.4% |
| Equity | 10/15 | €168,343 | €188,476 | +€20,132 | +12.0% |
| Contributions | 10/11 | €6,085 | €6,085 | = | 0.0% |
| Reserves | 13 | €162,258 | €182,390 | +€20,132 | +12.4% |
| Non-distributable reserves | 130/1 | €1,118 | €1,118 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,118 | €1,118 | = | 0.0% |
| Distributable reserves | 133 | €161,140 | €181,272 | +€20,132 | +12.5% |
| Amounts payable | 17/49 | €33,490 | €10,600 | -€22,890 | -68.3% |
| Amounts payable within one year | 42/48 | €33,490 | €10,600 | -€22,890 | -68.3% |
| Trade debts | 44 | €488 | €491 | +€3 | +0.6% |
| Suppliers | 440/4 | €488 | €491 | +€3 | +0.6% |
| Taxes, remuneration and social security | 45 | €28,251 | €10,109 | -€18,142 | -64.2% |
| Taxes | 450/3 | €27,351 | €10,109 | -€17,242 | -63.0% |
| Remuneration and social security | 454/9 | €900 | €0 | -€900 | -100% |
| Other amounts payable | 47/48 | €4,751 | €0 | -€4,751 | -100% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €3,257 | €26,817 | +€23,561 | +723% |
| Operating profit (loss) | 9901 | €2,485 | €26,418 | +€23,933 | +963% |
| Financial income | 75/76B | €773 | €1,305 | +€531 | +68.7% |
| Recurring financial income | 75 | €773 | €1,305 | +€531 | +68.7% |
| Financial charges | 65/66B | €36 | €40 | +€4 | +11.8% |
| Recurring financial charges | 65 | €36 | €40 | +€4 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €3,222 | €27,682 | +€24,460 | +759% |
| Income taxes | 67/77 | €879 | €7,550 | +€6,671 | +759% |
| Profit (loss) for the period | 9904 | €2,343 | €20,132 | +€17,789 | +759% |
| Profit (loss) for the period to be appropriated | 9905 | €2,343 | €20,132 | +€17,789 | +759% |
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 22 October 2026 via checked.be.