DEV Cleaning & Construct: 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 Cleaning & Construct
Largest movements
- Receivables within one year +€29,945
up €29,945 (+166.4%), from €18,000 to €47,945
of which Trade receivables: +€28,202
- Cash +€843
new in 2025: €843
mainly Accrued charges and deferred income (+€16,547) and Tax, wage and social debts (+€15,657)
- Accrued charges and deferred income +€16,547
new in 2025: €16,547
- Tax, wage and social debts +€15,657
new in 2025: €15,657
of which Remuneration and social security: +€12,778
- Other debts -€10,186
no longer reported in 2025 (was €10,186)
- Short-term financial debts +€6,944
new in 2025: €6,944
- Profit (loss) carried forward +€4,976
up €4,976 (+135.8%), from €3,664 to €8,640
- Staff costs +€38,609
new in 2025: €38,609
- Gross operating margin +€31,427
up €31,427 (+202.8%), from €15,500 to €46,927
- Taxes +€2,500
new in 2025: €2,500
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 | €18,000 | €48,788 | +€30,788 | +171.0% |
| Current assets | 29/58 | €18,000 | €48,788 | +€30,788 | +171.0% |
| Amounts receivable within one year | 40/41 | €18,000 | €47,945 | +€29,945 | +166.4% |
| Trade receivables | 40 | €18,000 | €46,202 | +€28,202 | +156.7% |
| Other amounts receivable | 41 | - | €1,743 | +€1,743 | |
| Cash at bank and in hand | 54/58 | - | €843 | +€843 | |
| Total equity and liabilities | 10/49 | €18,000 | €48,788 | +€30,788 | +171.0% |
| Equity | 10/15 | €4,664 | €9,640 | +€4,976 | +106.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,664 | €8,640 | +€4,976 | +135.8% |
| Amounts payable | 17/49 | €13,336 | €39,148 | +€25,812 | +193.6% |
| Amounts payable within one year | 42/48 | €13,336 | €22,601 | +€9,265 | +69.5% |
| Financial debts | 43 | - | €6,944 | +€6,944 | |
| Credit institutions | 430/8 | - | €6,944 | +€6,944 | |
| Trade debts | 44 | €3,150 | - | -€3,150 | |
| Suppliers | 440/4 | €3,150 | - | -€3,150 | |
| Taxes, remuneration and social security | 45 | - | €15,657 | +€15,657 | |
| Taxes | 450/3 | - | €2,879 | +€2,879 | |
| Remuneration and social security | 454/9 | - | €12,778 | +€12,778 | |
| Other amounts payable | 47/48 | €10,186 | - | -€10,186 | |
| Accrued charges and deferred income | 492/3 | - | €16,547 | +€16,547 | |
| Remuneration, social security and pensions | 62 | - | €38,609 | +€38,609 | |
| Other operating charges | 640/8 | €650 | €702 | +€52 | +8.0% |
| Gross operating margin | 9900 | €15,500 | €46,927 | +€31,427 | +202.8% |
| Operating profit (loss) | 9901 | €14,850 | €7,616 | -€7,234 | -48.7% |
| Financial charges | 65/66B | - | €140 | +€140 | |
| Recurring financial charges | 65 | - | €140 | +€140 | |
| Profit (loss) for the period before taxes | 9903 | €14,850 | €7,476 | -€7,374 | -49.7% |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | €14,850 | €4,976 | -€9,874 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,850 | €4,976 | -€9,874 | -66.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.