BOUWONDERNEMING DEVA: 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.
BOUWONDERNEMING DEVA
Largest movements
- Receivables within one year -€43,655
down €43,655 (-88.1%), from €49,568 to €5,913
of which Trade receivables: -€35,864
- Cash -€13,427
down €13,427 (-32.0%), from €41,977 to €28,551
mainly Net result for the year (-€67,458) and Trade debts (-€38,114)
- Current investments -€11,956
down €11,956 (-100%), from €11,956 to €0
- Stocks and contracts -€10,559
down €10,559 (-100%), from €10,559 to €0
- Profit (loss) carried forward -€67,458
down €67,458, from €47,997 to -€19,461
- Trade debts -€38,114
down €38,114 (-80.1%), from €47,600 to €9,486
- Other debts +€25,982
up €25,982 (+33,099%), from €79 to €26,061
- Gross operating margin -€88,124
down €88,124, from €19,256 to -€68,868
- Taxes -€4,638
down €4,638 (-100%), from €4,638 to €0
- Financial income +€2,056
up €2,056 (+914%), from €225 to €2,281
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 | €116,135 | €36,545 | -€79,590 | -68.5% |
| Current assets | 29/58 | €116,135 | €36,545 | -€79,590 | -68.5% |
| Stocks and contracts in progress | 3 | €10,559 | €0 | -€10,559 | -100% |
| Stocks | 30/36 | €10,559 | €0 | -€10,559 | -100% |
| Amounts receivable within one year | 40/41 | €49,568 | €5,913 | -€43,655 | -88.1% |
| Trade receivables | 40 | €41,484 | €5,620 | -€35,864 | -86.5% |
| Other amounts receivable | 41 | €8,084 | €294 | -€7,791 | -96.4% |
| Current investments | 50/53 | €11,956 | €0 | -€11,956 | -100% |
| Cash at bank and in hand | 54/58 | €41,977 | €28,551 | -€13,427 | -32.0% |
| Deferred charges and accrued income | 490/1 | €2,076 | €2,082 | +€6 | +0.3% |
| Total equity and liabilities | 10/49 | €116,135 | €36,545 | -€79,590 | -68.5% |
| Equity | 10/15 | €68,457 | €999 | -€67,458 | -98.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,997 | -€19,461 | -€67,458 | |
| Amounts payable | 17/49 | €47,679 | €35,547 | -€12,132 | -25.4% |
| Amounts payable within one year | 42/48 | €47,679 | €35,547 | -€12,132 | -25.4% |
| Trade debts | 44 | €47,600 | €9,486 | -€38,114 | -80.1% |
| Suppliers | 440/4 | €47,600 | €9,486 | -€38,114 | -80.1% |
| Other amounts payable | 47/48 | €79 | €26,061 | +€25,982 | +33,099% |
| Other operating charges | 640/8 | €652 | €674 | +€22 | +3.4% |
| Gross operating margin | 9900 | €19,256 | -€68,868 | -€88,124 | |
| Operating profit (loss) | 9901 | €18,603 | -€69,543 | -€88,146 | |
| Financial income | 75/76B | €225 | €2,281 | +€2,056 | +914% |
| Recurring financial income | 75 | €225 | €2,281 | +€2,056 | +914% |
| Financial charges | 65/66B | €370 | €197 | -€173 | -46.8% |
| Recurring financial charges | 65 | €370 | €197 | -€173 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €18,458 | -€67,458 | -€85,916 | |
| Income taxes | 67/77 | €4,638 | €0 | -€4,638 | -100% |
| Profit (loss) for the period | 9904 | €13,820 | -€67,458 | -€81,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,820 | -€67,458 | -€81,278 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.