DEV AGENCY: 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 AGENCY
Largest movements
- Cash +€4,195
up €4,195 (+834.9%), from €502 to €4,697
mainly Net result for the year (+€4,299) and Receivables within one year (+€468)
- Receivables within one year -€468
down €468 (-38.3%), from €1,222 to €754
of which Trade receivables: -€998
- Profit (loss) carried forward +€4,299
up €4,299 (+94.7%), from -€4,541 to -€242
- Trade debts -€573
down €573 (-39.1%), from €1,465 to €892
- Gross operating margin +€5,642
up €5,642, from -€852 to €4,790
- Other operating charges -€195
down €195 (-28.6%), from €683 to €488
- Financial income -€51
no longer reported in 2025 (was €51)
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 | €1,724 | €5,451 | +€3,727 | +216.2% |
| Current assets | 29/58 | €1,724 | €5,451 | +€3,727 | +216.2% |
| Amounts receivable within one year | 40/41 | €1,222 | €754 | -€468 | -38.3% |
| Trade receivables | 40 | €998 | - | -€998 | |
| Other amounts receivable | 41 | €223 | €754 | +€530 | +237.5% |
| Cash at bank and in hand | 54/58 | €502 | €4,697 | +€4,195 | +834.9% |
| Total equity and liabilities | 10/49 | €1,724 | €5,451 | +€3,727 | +216.2% |
| Equity | 10/15 | €259 | €4,558 | +€4,299 | +1660.3% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,541 | -€242 | +€4,299 | +94.7% |
| Amounts payable | 17/49 | €1,465 | €892 | -€573 | -39.1% |
| Amounts payable within one year | 42/48 | €1,465 | €892 | -€573 | -39.1% |
| Trade debts | 44 | €1,465 | €892 | -€573 | -39.1% |
| Suppliers | 440/4 | €1,465 | €892 | -€573 | -39.1% |
| Other operating charges | 640/8 | €683 | €488 | -€195 | -28.6% |
| Gross operating margin | 9900 | -€852 | €4,790 | +€5,642 | |
| Operating profit (loss) | 9901 | -€1,535 | €4,302 | +€5,837 | |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €49 | €3 | -€46 | -94.1% |
| Recurring financial charges | 65 | €49 | €3 | -€46 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,534 | €4,299 | +€5,833 | |
| Profit (loss) for the period | 9904 | -€1,534 | €4,299 | +€5,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,534 | €4,299 | +€5,833 |
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 7 October 2026 via checked.be.