D.DEVOS CONSULTING: 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.
D.DEVOS CONSULTING
Largest movements
- Cash +€78,327
up €78,327 (+47.4%), from €165,248 to €243,575
mainly Net result for the year (+€80,614) and Depreciation (+€5,981)
- Tangible fixed assets -€5,981
down €5,981 (-99.0%), from €6,039 to €58
of which Furniture and vehicles: -€5,633
- Reserves +€80,614
up €80,614 (+48.0%), from €167,994 to €248,608
- Tax, wage and social debts -€10,837
down €10,837 (-57.2%), from €18,936 to €8,100
- Other debts +€3,061
up €3,061 (+171.6%), from €1,784 to €4,846
- Taxes +€7,213
up €7,213 (+22.2%), from €32,468 to €39,681
- Gross operating margin +€5,827
up €5,827 (+4.8%), from €121,607 to €127,433
- Depreciation -€2,545
down €2,545 (-29.8%), from €8,525 to €5,981
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 | €191,303 | €263,910 | +€72,607 | +38.0% |
| Fixed assets | 21/28 | €6,039 | €58 | -€5,981 | -99.0% |
| Tangible fixed assets | 22/27 | €6,039 | €58 | -€5,981 | -99.0% |
| Plant, machinery and equipment | 23 | €406 | €58 | -€348 | -85.7% |
| Furniture and vehicles | 24 | €5,633 | - | -€5,633 | |
| Current assets | 29/58 | €185,264 | €263,852 | +€78,588 | +42.4% |
| Amounts receivable within one year | 40/41 | €16,812 | €17,012 | +€200 | +1.2% |
| Trade receivables | 40 | €16,812 | €13,193 | -€3,619 | -21.5% |
| Other amounts receivable | 41 | - | €3,819 | +€3,819 | |
| Cash at bank and in hand | 54/58 | €165,248 | €243,575 | +€78,327 | +47.4% |
| Deferred charges and accrued income | 490/1 | €3,204 | €3,265 | +€61 | +1.9% |
| Total equity and liabilities | 10/49 | €191,303 | €263,910 | +€72,607 | +38.0% |
| Equity | 10/15 | €169,994 | €250,608 | +€80,614 | +47.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €167,994 | €248,608 | +€80,614 | +48.0% |
| Distributable reserves | 133 | €167,994 | €248,608 | +€80,614 | +48.0% |
| Amounts payable | 17/49 | €21,309 | €13,302 | -€8,007 | -37.6% |
| Amounts payable within one year | 42/48 | €21,309 | €13,302 | -€8,007 | -37.6% |
| Trade debts | 44 | €588 | €357 | -€231 | -39.3% |
| Suppliers | 440/4 | €588 | €357 | -€231 | -39.3% |
| Taxes, remuneration and social security | 45 | €18,936 | €8,100 | -€10,837 | -57.2% |
| Taxes | 450/3 | €18,936 | €8,100 | -€10,837 | -57.2% |
| Other amounts payable | 47/48 | €1,784 | €4,846 | +€3,061 | +171.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,525 | €5,981 | -€2,545 | -29.8% |
| Other operating charges | 640/8 | €667 | €1,090 | +€423 | +63.5% |
| Gross operating margin | 9900 | €121,607 | €127,433 | +€5,827 | +4.8% |
| Operating profit (loss) | 9901 | €112,415 | €120,363 | +€7,948 | +7.1% |
| Financial charges | 65/66B | €109 | €68 | -€40 | -37.3% |
| Recurring financial charges | 65 | €109 | €68 | -€40 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €112,307 | €120,295 | +€7,988 | +7.1% |
| Income taxes | 67/77 | €32,468 | €39,681 | +€7,213 | +22.2% |
| Profit (loss) for the period | 9904 | €79,839 | €80,614 | +€775 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,839 | €80,614 | +€775 | +1.0% |
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 5 October 2026 via checked.be.