DEVEM (0821.186.162): financials and annual accounts

Annual accounts 2026

micro format, filed on 29-10-2026, 2 days before the deadline

-€60,649

▼ €25,483

-€171,443

▼ €56,793

-€136,927

▼ €47,703

€1.2m

▼ 18.4%

99.1%

▼ 0.2 percentage points

63.27

▼ 36.56

Turnover and EBIT margin are not published. The abbreviated or micro format does not require them.

Balance sheet

balance sheet total €2.0m on 31-03-2026

What the company ownsHow it is paid for

in €m

in euro

Position in the sector

Compare with sector

99.1%

Higher than 95% of 2,882 companies in 2025.

63.27

Higher than 95% of 2,767 companies in 2025.

-6.8%

Higher than 28% of 2,791 companies in 2025.

DEVEM Middle half of the sector 80% of the sector Micro accounts in sports and recreation (NACE 93)

Staff

€3,994

Staff costs divided by the average number of full-time equivalents.

+1 person

people who joined people who left

In 2026, 2 people joined and 1 left.

Filed annual accounts

as filed with the National Bank, click a year to choose it

Line	2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011
Balance sheet: assets
`20/58`	2.0m	2.1m	2.3m	2.4m	2.4m	2.4m	2.3m	2.4m	2.3m	2.4m	2.4m	2.3m	2.0m	2.0m	1.9m	1.8m
`21/28`	802,556	674,003	688,437	736,428	2.2m	2.2m	2.2m	2.2m	2.3m	2.3m	2.2m	2.2m	1.8m	1.8m	1.8m	1.7m
`21`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	608	1,217
`22/27`	797,861	669,308	683,742	731,733	544,821	532,839	524,616	551,957	573,511	574,770	557,410	496,019	151,549	85,752	97,708	12,121
`22`	703,401	525,837	561,024	570,818	494,447	496,734	508,034	524,844	538,704	538,613	539,497	462,570	113,786	39,203	40,577	4,121
`23`	39,134	50,364	25,203	31,009	22,497	21,081	9,772	15,015	28,672	21,978	17,912	21,044	6,766	6,410	2,945	-
`24`	55,327	93,107	97,515	129,906	27,877	15,025	6,809	12,098	6,135	14,179	-	12,405	30,998	40,139	54,186	8,000
`28`	4,695	4,695	4,695	4,695	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m
`29/58`	1.2m	1.5m	1.6m	1.6m	157,049	180,105	127,360	125,256	57,224	94,285	135,514	117,010	178,582	191,869	114,852	126,154
`3`	18,850	35,850	42,850	47,400	48,400	26,000	26,000	36,250	36,250	36,250	52,500	52,500	52,500	58,000	58,000	58,000
`30/36`	18,850	35,850	42,850	47,400	48,400	26,000	26,000	36,250	36,250	36,250	52,500	52,500	52,500	58,000	58,000	58,000
`40/41`	97,975	76,186	117,524	82,734	97,071	87,289	89,347	79,637	16,699	43,226	33,988	41,572	46,361	21,961	9,808	5,201
`40`	48,394	31,310	82,342	31,070	68,406	41,405	48,831	47,051	5,309	31,264	31,245	16,609	23,702	15,854	8,726	2,417
`41`	49,581	44,876	35,182	51,664	28,665	45,884	40,516	32,586	11,390	11,961	2,743	24,963	22,659	6,107	1,082	2,784
`50/53`	929,564	990,304	1.3m	-	-	-	-	-	-	-	-	-	-	-	-	-
`54/58`	153,272	355,253	121,488	1.5m	7,723	66,817	9,150	7,587	4,275	14,809	48,976	22,938	79,721	111,908	47,044	62,953
`490/1`	4,315	8,704	7,910	4,198	3,855	-	2,863	1,782	-	-	50	-	-	-	-	-
Balance sheet: equity and liabilities
`10/49`	2.0m	2.1m	2.3m	2.4m	2.4m	2.4m	2.3m	2.4m	2.3m	2.4m	2.4m	2.3m	2.0m	2.0m	1.9m	1.8m
`10/15`	2.0m	2.1m	2.2m	2.3m	2.2m	2.2m	2.1m	2.1m	2.0m	2.0m	2.0m	1.9m	2.0m	1.9m	1.8m	1.8m
`10/11`	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m
`100`	-	-	-	-	-	-	-	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m	1.7m
`13`	302,386	383,861	383,861	383,861	383,861	383,861	383,861	383,861	332,066	332,066	330,402	273,824	273,824	225,722	158,434	136,594
`130/1`	0	22,739	22,739	22,739	22,739	22,739	22,739	-	-	-	-	-	-	-	-	-
`130`	-	-	-	-	-	-	-	22,739	18,423	18,423	18,340	13,691	13,691	11,286	7,922	6,830
`1319`	0	22,739	22,739	22,739	22,739	22,739	22,739	-	-	-	-	-	-	-	-	-
`133`	302,386	361,121	361,121	361,121	361,121	361,121	361,121	361,121	313,643	313,643	312,062	260,133	260,133	214,436	150,513	129,764
`14`	0	55,452	144,676	226,500	82,625	90,521	23,942	-	-34,527	-	-	-36,395	-	-	-	-
`17/49`	19,030	15,873	65,595	81,289	235,385	238,563	244,173	293,352	333,197	336,988	362,522	375,600	56,308	51,899	54,735	2,899
`17`	-	0	36,402	65,551	222,490	236,800	244,173	288,000	318,000	318,000	318,000	351,111	36,111	36,111	36,111	-
`170/4`	-	0	36,402	65,551	222,490	236,800	244,173	288,000	318,000	318,000	318,000	351,111	36,111	36,111	36,111	-
`42/48`	19,030	14,688	28,047	15,738	12,896	1,762	-	5,352	15,197	18,238	44,522	21,843	20,196	15,787	18,623	2,899
`44`	6,387	11,408	23,018	15,738	11,060	-	-	5,352	14,975	12,846	28,481	14,700	20,196	15,787	18,623	2,218
`440/4`	6,387	11,408	23,018	15,738	11,060	-	-	5,352	14,975	12,846	28,481	14,700	20,196	15,787	18,623	2,218
`46`	-	-	-	-	0	1,762	-	-	-	-	-	-	-	-	-	-
`45`	12,644	3,280	5,029	0	1,835	-	-	-	222	5,392	16,040	7,143	-	-	-	-
`450/3`	9,944	3,280	3,029	0	635	-	-	-	-	2,233	10,136	-	-	-	-	-
`454/9`	2,700	0	2,000	0	1,200	-	-	-	222	3,159	5,905	7,143	-	-	-	-
`47/48`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	680
`492/3`	0	1,185	1,146	-	-	-	-	-	-	751	-	2,646	-	-	-	-
Income statement
`76A`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-
`9900`	-60,649	-35,165	-15,957	-67,809	31,802	7,705	4,267	5,307	1,175	-11,994	2,364	-29,364	-49,959	-11,700	-50,900	9,497
`62`	1,597	1,163	-	-	-	-	-	-	11,798	-	-	-	-	-	-	-
`630`	104,573	71,948	61,996	45,626	33,543	32,818	31,607	34,609	34,915	32,129	38,358	37,391	22,967	17,815	16,765	3,639
`640/8`	4,624	6,374	4,845	5,765	5,090	574	653	3,298	1,772	2,556	490	124	122	119	637	2,636
`66A`	-	-	0	2,538	0	2,449	-	-	-	-	-	-	5,500	-	-	-
`9901`	-171,443	-114,650	-82,798	-121,738	-6,831	-28,137	-27,993	-32,600	-47,311	-46,679	-36,484	-66,879	-73,048	-29,634	-68,302	3,223
`75/76B`	50,509	32,341	8,796	269,697	14	96,507	53,069	119,891	14,291	50,000	131,834	32,105	130,036	99,132	95,379	133,474
`75`	50,509	32,341	8,796	119,992	14	96,507	53,069	119,891	14,291	50,000	131,834	32,105	130,036	99,132	95,379	133,474
`76B`	-	-	0	149,704	-	-	-	-	-	-	-	-	-	-	-	-
`65/66B`	15,860	6,246	7,039	4,084	444	1,792	1,020	-284	-92	27	146	15	346	-7	71	103
`65`	15,860	6,246	7,039	4,084	444	1,792	236	-284	-92	27	146	15	346	-7	71	103
`66B`	-	-	-	-	-	-	784	-	-	-	-	-	-	-	-	-
`9903`	-136,794	-88,555	-81,041	143,875	-7,261	66,579	24,056	87,576	-32,928	3,294	95,205	-34,789	51,142	69,506	27,006	136,594
`67/77`	133	668	783	0	635	-	114	1,254	1,600	1,630	2,232	1,606	3,040	2,218	5,165	1
`9904`	-136,927	-89,224	-81,824	143,875	-7,896	66,579	23,942	86,322	-34,527	1,665	92,973	-36,395	48,102	67,288	21,841	136,594
`9905`	-136,927	-89,224	-81,824	143,875	-7,896	66,579	23,942	86,322	-34,527	1,665	92,973	-36,395	48,102	67,288	21,841	136,594
Appropriation of the result
`9906`	-81,474	55,452	144,676	226,500	82,625	90,521	23,942	51,794	-34,527	1,665	56,578	-36,395	48,102	67,288	21,841	136,594
`14P`	55,452	144,676	226,500	82,625	90,521	23,942	-	-	-	-	-	-	-	-	-	-
`791/2`	81,474	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`691/2`	-	-	-	-	-	-	-	51,794	-	1,665	56,578	-	48,102	67,288	21,841	136,594
`6920`	-	-	-	-	-	-	-	4,316	-	82	4,649	-	2,405	3,364	1,092	6,830
`6921`	-	-	-	-	-	-	-	47,478	-	1,582	51,929	-	45,697	63,924	20,749	129,764
Social balance sheet
`9087`	0.4	0.4	-	0	-	-	-	-	-	-	-	-	-	-	-	-
Hours worked`1013`	40	38	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Document	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF

The notes to these accounts have 12 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.

Source: Annual accounts 2026 at the NBB, filed on 29-10-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank

Financial year	Type	Filed	Reference	Document
31-03-2026	micro format	29-10-2026	2026-00604220	PDF
31-03-2025	micro format	14-11-2025	2025-00566835	PDF
31-03-2024	micro format	29-10-2024	2024-00519216	PDF
31-03-2023	abbreviated format	10-11-2023	2023-00511728	PDF
31-03-2022	abbreviated format	16-11-2022	2022-20521166	PDF
31-03-2021	micro format	10-06-2022	2022-20062521	PDF
31-03-2020	micro format	05-02-2021	2021-04900476	PDF
31-03-2019	micro format	29-11-2019	2019-74800521	PDF
31-03-2018	micro format	27-09-2018	2018-66600164	PDF
31-03-2017	micro format	06-10-2017	2017-66700460	PDF
31-03-2016	abbreviated format	25-10-2016	2016-66200406	PDF
31-03-2015	abbreviated format	30-09-2015	2015-62800531	PDF
31-03-2014	abbreviated format	31-12-2014	2014-71200420	PDF
31-03-2013	abbreviated format	15-11-2013	2013-66200574	PDF
31-03-2012	abbreviated format	20-11-2012	2012-64200161	PDF
31-03-2011	abbreviated format	07-12-2011	2011-63200168	PDF

Key figures and ratios

per financial year, computed from the annual accounts

2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011
-66,870	-42,702	-20,802	-76,112	26,712	4,681	3,614	2,009	-12,395	-14,550	1,874	-29,488	-50,081	-11,818	-51,537	6,861
-32,354	-17,276	-19,828	189,501	25,647	99,397	55,549	120,931	388	33,794	131,331	996	71,068	85,103	38,606	140,232
233,126	93,626	14,005	237,233	45,525	41,041	4,266	13,055	33,657	49,489	99,749	381,860	88,764	5,251	101,744	1.7m
-201,981	233,765	-1.4m	1.5m	-59,093	57,667	1,563	3,312	-10,534	-34,167	26,038	-56,783	-32,187	64,864	-15,909	-
1.2m	1.5m	1.6m	1.6m	144,154	178,343	-	119,904	42,027	76,047	90,992	95,167	158,386	176,081	96,229	123,256
99.1%	99.3%	97.1%	96.6%	90.1%	90.1%	89.6%	87.6%	85.6%	85.7%	84.8%	83.7%	97.2%	97.4%	97.1%	99.8%
63.27	99.83	56.72	-	12.18	-	-	23.40	3.77	5.17	3.04	5.36	8.84	12.15	6.17	43.52
62.28	97.39	55.19	-	8.43	87.44	-	16.63	1.38	3.18	1.86	2.95	6.24	8.48	3.05	23.51
0.01	0.01	0.03	0.04	0.11	0.11	0.12	0.14	0.17	0.17	0.18	0.20	0.03	0.03	0.03	0.00
-6.9%	-4.2%	-3.7%	6.3%	-0.4%	3.1%	1.1%	4.2%	-1.7%	0.1%	4.6%	-1.9%	2.5%	3.5%	1.2%	7.5%
-6.8%	-4.2%	-3.6%	6.1%	-0.3%	2.8%	1.0%	3.7%	-1.5%	0.1%	3.9%	-1.6%	2.4%	3.4%	1.2%	7.5%
-4.22	-6.84	-2.96	-18.64	60.15	2.61	-	-	-	-	-	-	-	-	-	-

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Social balance sheet

Item	31-03-2026	31-03-2025
Employees at the balance-sheet date	2	1
full-time	0	0
part-time	2	1
in full-time equivalents	0.2	0.1
	0.4	0.4
Joined	2	1
Left	1	0

Source: social balance sheet in the 2025 to 2026 annual accounts

Investments

fixed assets acquired

Item	31-03-2025	31-03-2024	31-03-2023	31-03-2022	31-03-2021
Tangible fixed assets	€93,626	€14,005	€232,538	€45,525	€41,041
Financial fixed assets	-	-	€4,695	-	-
	€71,948	€61,996	€45,626	€33,543	€32,818

Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)

Insights on DEVEM

The operating result for 2026 is a loss of €171,443, larger than the loss of €114,650 in 2025. It is the lowest result since 2011.

Debt's share of the balance-sheet total rises from 0.7% to 0.9%. Equity is lower and debt is higher.

Annual accounts 2026

Balance sheet

Change in equityin €m

Change in cashin euro

Position in the sector

Solvency99.1%

Current ratio63.27

Return on assets-6.8%

Staff

Staff cost per FTE€3,994

Joined and left+1 person

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on DEVEM

Next steps

in €m

in euro

99.1%

63.27

-6.8%

€3,994

+1 person