DEV AL CONS: 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.
DEV AL CONS
Largest movements
- Receivables within one year +€9,218
up €9,218 (+109%), from €8,431 to €17,649
of which Other amounts receivable: +€7,214
- Cash +€4,176
up €4,176 (+14.8%), from €28,233 to €32,409
mainly Net result for the year (+€10,270) and Tax, wage and social debts (+€4,081)
- Profit (loss) carried forward +€10,269
up €10,269 (+38.4%), from €26,718 to €36,987
- Tax, wage and social debts +€4,081
up €4,081 (+103%), from €3,973 to €8,054
- Trade debts -€956
down €956 (-98.3%), from €973 to €17
- Turnover +€39,610
new in 2025: €39,610
- Purchases and services +€26,883
new in 2025: €26,883
- Gross operating margin -€1,621
down €1,621 (-9.7%), from €16,687 to €15,066
- Other operating charges +€1,138
new in 2025: €1,138
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 | €36,664 | €50,058 | +€13,394 | +36.5% |
| Current assets | 29/58 | €36,664 | €50,058 | +€13,394 | +36.5% |
| Amounts receivable within one year | 40/41 | €8,431 | €17,649 | +€9,218 | +109% |
| Trade receivables | 40 | €5,642 | €7,646 | +€2,004 | +35.5% |
| Other amounts receivable | 41 | €2,789 | €10,003 | +€7,214 | +259% |
| Cash at bank and in hand | 54/58 | €28,233 | €32,409 | +€4,176 | +14.8% |
| Total equity and liabilities | 10/49 | €36,664 | €50,058 | +€13,394 | +36.5% |
| Equity | 10/15 | €31,718 | €41,987 | +€10,269 | +32.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,718 | €36,987 | +€10,269 | +38.4% |
| Amounts payable | 17/49 | €4,946 | €8,071 | +€3,125 | +63.2% |
| Amounts payable within one year | 42/48 | €4,946 | €8,071 | +€3,125 | +63.2% |
| Trade debts | 44 | €973 | €17 | -€956 | -98.3% |
| Suppliers | 440/4 | €973 | €17 | -€956 | -98.3% |
| Taxes, remuneration and social security | 45 | €3,973 | €8,054 | +€4,081 | +103% |
| Taxes | 450/3 | €3,973 | €8,054 | +€4,081 | +103% |
| Turnover | 70 | - | €39,610 | +€39,610 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €26,883 | +€26,883 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | - | -€227 | |
| Other operating charges | 640/8 | - | €1,138 | +€1,138 | |
| Gross operating margin | 9900 | €16,687 | €15,066 | -€1,621 | -9.7% |
| Operating profit (loss) | 9901 | €16,460 | €13,928 | -€2,532 | -15.4% |
| Financial income | 75/76B | €2 | €1 | -€1 | -70.5% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -70.5% |
| Financial charges | 65/66B | - | €25 | +€25 | |
| Recurring financial charges | 65 | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | €16,462 | €13,903 | -€2,559 | -15.5% |
| Income taxes | 67/77 | €3,973 | €3,633 | -€340 | -8.6% |
| Profit (loss) for the period | 9904 | €12,489 | €10,270 | -€2,219 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,489 | €10,270 | -€2,219 | -17.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.