DEV.CAU: 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.CAU
Largest movements
- Cash -€4,999
down €4,999 (-88.4%), from €5,658 to €659
mainly Net result for the year (-€6,477) and Trade debts (-€940)
- Tangible fixed assets -€2,574
down €2,574 (-13.6%), from €18,860 to €16,286
of which Furniture and vehicles: -€2,574
- Deferred charges and accrued income -€272
down €272 (-65.2%), from €417 to €145
- Profit (loss) carried forward -€6,477
down €6,477 (-72.4%), from €8,950 to €2,473
- Trade debts -€940
down €940 (-71.9%), from €1,307 to €367
- Tax, wage and social debts -€260
down €260 (-20.2%), from €1,291 to €1,030
- Turnover -€26,300
no longer reported in 2025 (was €26,300)
- Purchases and services -€17,419
no longer reported in 2025 (was €17,419)
- Gross operating margin -€6,491
down €6,491 (-62.3%), from €10,411 to €3,920
- Taxes -€2,680
down €2,680 (-93.9%), from €2,855 to €174
- Financial charges -€744
down €744 (-79.6%), from €935 to €191
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 | €24,935 | €17,090 | -€7,845 | -31.5% |
| Fixed assets | 21/28 | €18,860 | €16,286 | -€2,574 | -13.6% |
| Tangible fixed assets | 22/27 | €18,860 | €16,286 | -€2,574 | -13.6% |
| Land and buildings | 22 | €11,400 | €11,400 | = | 0.0% |
| Furniture and vehicles | 24 | €7,460 | €4,886 | -€2,574 | -34.5% |
| Current assets | 29/58 | €6,075 | €804 | -€5,271 | -86.8% |
| Cash at bank and in hand | 54/58 | €5,658 | €659 | -€4,999 | -88.4% |
| Deferred charges and accrued income | 490/1 | €417 | €145 | -€272 | -65.2% |
| Total equity and liabilities | 10/49 | €24,935 | €17,090 | -€7,845 | -31.5% |
| Equity | 10/15 | €17,010 | €10,533 | -€6,477 | -38.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €8,950 | €2,473 | -€6,477 | -72.4% |
| Amounts payable | 17/49 | €7,925 | €6,557 | -€1,368 | -17.3% |
| Amounts payable within one year | 42/48 | €7,925 | €6,557 | -€1,368 | -17.3% |
| Trade debts | 44 | €1,307 | €367 | -€940 | -71.9% |
| Suppliers | 440/4 | €1,307 | €367 | -€940 | -71.9% |
| Taxes, remuneration and social security | 45 | €1,291 | €1,030 | -€260 | -20.2% |
| Taxes | 450/3 | €1,291 | €1,030 | -€260 | -20.2% |
| Other amounts payable | 47/48 | €5,328 | €5,160 | -€168 | -3.1% |
| Turnover | 70 | €26,300 | - | -€26,300 | |
| Goods, raw materials, services and sundry goods | 60/61 | €17,419 | - | -€17,419 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,591 | €2,574 | -€17 | -0.7% |
| Other operating charges | 640/8 | €399 | €527 | +€128 | +32.2% |
| Non-recurring operating charges | 66A | - | €6,930 | +€6,930 | |
| Gross operating margin | 9900 | €10,411 | €3,920 | -€6,491 | -62.3% |
| Operating profit (loss) | 9901 | €7,421 | -€6,111 | -€13,532 | |
| Financial charges | 65/66B | €935 | €191 | -€744 | -79.6% |
| Recurring financial charges | 65 | €935 | €191 | -€744 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €6,486 | -€6,302 | -€12,789 | |
| Income taxes | 67/77 | €2,855 | €174 | -€2,680 | -93.9% |
| Profit (loss) for the period | 9904 | €3,632 | -€6,477 | -€10,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,632 | -€6,477 | -€10,108 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.