dev+: 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.
dev+
Largest movements
- Receivables within one year +€34,285
up €34,285 (+82.3%), from €41,637 to €75,922
of which Trade receivables: +€34,944
- Tangible fixed assets -€19,272
down €19,272 (-31.1%), from €61,872 to €42,600
of which Furniture and vehicles: -€16,436
- Deferred charges and accrued income -€3,972
down €3,972 (-70.2%), from €5,662 to €1,690
- Debts after one year -€15,484
down €15,484 (-62.7%), from €24,681 to €9,197
- Profit (loss) carried forward +€15,131
up €15,131 (+55.5%), from -€27,272 to -€12,141
- Tax, wage and social debts +€6,077
up €6,077 (+38.0%), from €16,000 to €22,076
of which Taxes: +€5,435
- Trade debts +€3,144
up €3,144 (+44.9%), from €7,006 to €10,150
- Other debts +€1,500
up €1,500, from €0 to €1,500
- Gross operating margin +€47,370
up €47,370 (+61.5%), from €77,015 to €124,384
- Staff costs +€4,756
up €4,756 (+6.3%), from €75,816 to €80,572
- Depreciation -€2,267
down €2,267 (-8.8%), from €25,817 to €23,550
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 | €119,623 | €130,339 | +€10,716 | +9.0% |
| Fixed assets | 21/28 | €62,142 | €43,020 | -€19,122 | -30.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €61,872 | €42,600 | -€19,272 | -31.1% |
| Furniture and vehicles | 24 | €48,402 | €31,965 | -€16,436 | -34.0% |
| Other tangible fixed assets | 26 | €13,470 | €10,634 | -€2,836 | -21.1% |
| Financial fixed assets | 28 | €270 | €420 | +€150 | +55.6% |
| Current assets | 29/58 | €57,482 | €87,320 | +€29,838 | +51.9% |
| Amounts receivable within one year | 40/41 | €41,637 | €75,922 | +€34,285 | +82.3% |
| Trade receivables | 40 | €23,985 | €58,929 | +€34,944 | +145.7% |
| Other amounts receivable | 41 | €17,652 | €16,994 | -€659 | -3.7% |
| Cash at bank and in hand | 54/58 | €10,182 | €9,707 | -€475 | -4.7% |
| Deferred charges and accrued income | 490/1 | €5,662 | €1,690 | -€3,972 | -70.2% |
| Total equity and liabilities | 10/49 | €119,623 | €130,339 | +€10,716 | +9.0% |
| Equity | 10/15 | €56,801 | €71,932 | +€15,131 | +26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,473 | €65,473 | = | 0.0% |
| Distributable reserves | 133 | €65,473 | €65,473 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,272 | -€12,141 | +€15,131 | +55.5% |
| Amounts payable | 17/49 | €62,822 | €58,407 | -€4,415 | -7.0% |
| Amounts payable after more than one year | 17 | €24,681 | €9,197 | -€15,484 | -62.7% |
| Financial debts | 170/4 | €24,681 | €9,197 | -€15,484 | -62.7% |
| Amounts payable within one year | 42/48 | €38,141 | €49,211 | +€11,069 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €15,135 | €15,484 | +€349 | +2.3% |
| Trade debts | 44 | €7,006 | €10,150 | +€3,144 | +44.9% |
| Suppliers | 440/4 | €7,006 | €10,150 | +€3,144 | +44.9% |
| Taxes, remuneration and social security | 45 | €16,000 | €22,076 | +€6,077 | +38.0% |
| Taxes | 450/3 | €7,049 | €12,485 | +€5,435 | +77.1% |
| Remuneration and social security | 454/9 | €8,950 | €9,592 | +€641 | +7.2% |
| Other amounts payable | 47/48 | €0 | €1,500 | +€1,500 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €75,816 | €80,572 | +€4,756 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,817 | €23,550 | -€2,267 | -8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €869 | +€869 | |
| Other operating charges | 640/8 | €1,278 | €1,310 | +€32 | +2.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €77,015 | €124,384 | +€47,370 | +61.5% |
| Operating profit (loss) | 9901 | -€25,897 | €18,082 | +€43,980 | |
| Financial income | 75/76B | €852 | €983 | +€131 | +15.4% |
| Recurring financial income | 75 | €852 | €983 | +€131 | +15.4% |
| Financial charges | 65/66B | €1,369 | €1,304 | -€65 | -4.7% |
| Recurring financial charges | 65 | €1,369 | €1,304 | -€65 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,414 | €17,761 | +€44,175 | |
| Income taxes | 67/77 | €858 | €1,130 | +€272 | +31.7% |
| Profit (loss) for the period | 9904 | -€27,272 | €16,631 | +€43,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,272 | €16,631 | +€43,903 |
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 8 October 2026 via checked.be.