d-velop-it.com: 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-velop-it.com
Largest movements
- Receivables within one year +€93,102
up €93,102 (+4376.7%), from €2,127 to €95,230
of which Trade receivables: +€86,791
- Tangible fixed assets -€4,423
down €4,423 (-1.7%), from €254,342 to €249,919
of which Land and buildings: -€5,158
- Reserves +€75,092
up €75,092 (+48.1%), from €156,004 to €231,096
- Tax, wage and social debts +€33,574
up €33,574 (+240.7%), from €13,947 to €47,521
- Debts after one year -€16,842
down €16,842 (-28.3%), from €59,540 to €42,698
of which Financial debts: -€16,842
- Gross operating margin +€82,698
up €82,698 (+149.7%), from €55,225 to €137,923
- Taxes +€28,061
up €28,061 (+304.0%), from €9,231 to €37,292
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 | €268,056 | €358,200 | +€90,143 | +33.6% |
| Fixed assets | 21/28 | €254,342 | €249,919 | -€4,423 | -1.7% |
| Tangible fixed assets | 22/27 | €254,342 | €249,919 | -€4,423 | -1.7% |
| Land and buildings | 22 | €247,531 | €242,373 | -€5,158 | -2.1% |
| Furniture and vehicles | 24 | €202 | €2,374 | +€2,172 | +1074.2% |
| Other tangible fixed assets | 26 | €6,609 | €5,172 | -€1,437 | -21.7% |
| Current assets | 29/58 | €13,714 | €108,281 | +€94,567 | +689.5% |
| Amounts receivable within one year | 40/41 | €2,127 | €95,230 | +€93,102 | +4376.7% |
| Trade receivables | 40 | €458 | €87,249 | +€86,791 | +18941.3% |
| Other amounts receivable | 41 | €1,669 | €7,981 | +€6,312 | +378.2% |
| Cash at bank and in hand | 54/58 | €10,433 | €11,780 | +€1,347 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,154 | €1,271 | +€117 | +10.1% |
| Total equity and liabilities | 10/49 | €268,056 | €358,200 | +€90,143 | +33.6% |
| Equity | 10/15 | €174,604 | €249,696 | +€75,092 | +43.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,004 | €231,096 | +€75,092 | +48.1% |
| Distributable reserves | 133 | €156,004 | €231,096 | +€75,092 | +48.1% |
| Amounts payable | 17/49 | €93,452 | €108,503 | +€15,051 | +16.1% |
| Amounts payable after more than one year | 17 | €59,540 | €42,698 | -€16,842 | -28.3% |
| Financial debts | 170/4 | €51,540 | €34,698 | -€16,842 | -32.7% |
| Other amounts payable | 178/9 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,587 | €65,806 | +€32,218 | +95.9% |
| Current portion of amounts payable after more than one year | 42 | €16,031 | €16,842 | +€811 | +5.1% |
| Trade debts | 44 | €2,313 | €1,443 | -€871 | -37.6% |
| Suppliers | 440/4 | €2,313 | €1,443 | -€871 | -37.6% |
| Taxes, remuneration and social security | 45 | €13,947 | €47,521 | +€33,574 | +240.7% |
| Taxes | 450/3 | €13,947 | €47,521 | +€33,574 | +240.7% |
| Other amounts payable | 47/48 | €1,296 | - | -€1,296 | |
| Accrued charges and deferred income | 492/3 | €325 | - | -€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,353 | €14,820 | -€533 | -3.5% |
| Other operating charges | 640/8 | €7,432 | €7,665 | +€233 | +3.1% |
| Gross operating margin | 9900 | €55,225 | €137,923 | +€82,698 | +149.7% |
| Operating profit (loss) | 9901 | €32,441 | €115,438 | +€82,997 | +255.8% |
| Financial income | 75/76B | €60 | €195 | +€135 | +224.3% |
| Recurring financial income | 75 | €60 | €195 | +€135 | +224.3% |
| Financial charges | 65/66B | €4,115 | €3,249 | -€866 | -21.1% |
| Recurring financial charges | 65 | €4,115 | €3,249 | -€866 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €28,385 | €112,384 | +€83,998 | +295.9% |
| Income taxes | 67/77 | €9,231 | €37,292 | +€28,061 | +304.0% |
| Profit (loss) for the period | 9904 | €19,155 | €75,092 | +€55,937 | +292.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,155 | €75,092 | +€55,937 | +292.0% |
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 2 October 2026 via checked.be.