DEV CONSTRUCT - entreprise générale: 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 CONSTRUCT - entreprise générale
Largest movements
- Stocks and contracts -€15,353
down €15,353 (-95.1%), from €16,140 to €787
- Receivables within one year +€10,034
up €10,034 (+98.0%), from €10,237 to €20,271
of which Other amounts receivable: +€10,072
- Cash +€3,593
up €3,593 (+246.6%), from €1,457 to €5,051
mainly Stocks and contracts (+€15,353) and Trade debts (+€2,902)
- Tangible fixed assets -€1,830
down €1,830 (-9.1%), from €20,063 to €18,233
of which Furniture and vehicles: -€1,681
- Short-term financial debts -€4,980
down €4,980 (-80.0%), from €6,228 to €1,248
- Profit (loss) carried forward -€3,227
down €3,227 (-37.3%), from -€8,643 to -€11,870
- Trade debts +€2,902
up €2,902 (+9.7%), from €29,883 to €32,785
- Tax, wage and social debts +€1,364
new in 2025: €1,364
- Purchases and services +€46,334
up €46,334 (+111.3%), from €41,631 to €87,965
- Gross operating margin -€2,132
down €2,132, from €1,425 to -€708
- Depreciation +€381
up €381 (+20.8%), from €1,835 to €2,216
- Other operating charges -€227
down €227 (-53.4%), from €426 to €198
- Taxes -€165
no longer reported in 2025 (was €165)
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 | €49,704 | €45,763 | -€3,941 | -7.9% |
| Formation expenses | 20 | €386 | - | -€386 | |
| Fixed assets | 21/28 | €20,063 | €18,233 | -€1,830 | -9.1% |
| Tangible fixed assets | 22/27 | €20,063 | €18,233 | -€1,830 | -9.1% |
| Plant, machinery and equipment | 23 | €446 | €297 | -€149 | -33.3% |
| Furniture and vehicles | 24 | €19,617 | €17,936 | -€1,681 | -8.6% |
| Current assets | 29/58 | €29,255 | €27,530 | -€1,725 | -5.9% |
| Stocks and contracts in progress | 3 | €16,140 | €787 | -€15,353 | -95.1% |
| Stocks | 30/36 | €16,140 | €787 | -€15,353 | -95.1% |
| Amounts receivable within one year | 40/41 | €10,237 | €20,271 | +€10,034 | +98.0% |
| Trade receivables | 40 | €8,660 | €8,622 | -€38 | -0.4% |
| Other amounts receivable | 41 | €1,577 | €11,649 | +€10,072 | +638.6% |
| Cash at bank and in hand | 54/58 | €1,457 | €5,051 | +€3,593 | +246.6% |
| Deferred charges and accrued income | 490/1 | €1,421 | €1,421 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,704 | €45,763 | -€3,941 | -7.9% |
| Equity | 10/15 | €12,857 | €9,630 | -€3,227 | -25.1% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Capital | 10 | €18,500 | €18,500 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Uncalled capital | 101 | €11,500 | €11,500 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,643 | -€11,870 | -€3,227 | -37.3% |
| Amounts payable | 17/49 | €36,847 | €36,133 | -€713 | -1.9% |
| Amounts payable within one year | 42/48 | €36,747 | €36,033 | -€713 | -1.9% |
| Financial debts | 43 | €6,228 | €1,248 | -€4,980 | -80.0% |
| Credit institutions | 430/8 | €6,228 | €1,248 | -€4,980 | -80.0% |
| Trade debts | 44 | €29,883 | €32,785 | +€2,902 | +9.7% |
| Suppliers | 440/4 | €29,883 | €32,785 | +€2,902 | +9.7% |
| Advances received on contracts in progress | 46 | €636 | €636 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €1,364 | +€1,364 | |
| Taxes | 450/3 | - | €1,364 | +€1,364 | |
| Accrued charges and deferred income | 492/3 | €100 | €100 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,631 | €87,965 | +€46,334 | +111.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,835 | €2,216 | +€381 | +20.8% |
| Other operating charges | 640/8 | €426 | €198 | -€227 | -53.4% |
| Gross operating margin | 9900 | €1,425 | -€708 | -€2,132 | |
| Operating profit (loss) | 9901 | -€836 | -€3,122 | -€2,286 | -273.5% |
| Financial charges | 65/66B | €156 | €106 | -€50 | -32.2% |
| Recurring financial charges | 65 | €156 | €106 | -€50 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | -€992 | -€3,227 | -€2,236 | -225.5% |
| Income taxes | 67/77 | €165 | - | -€165 | |
| Profit (loss) for the period | 9904 | -€1,157 | -€3,227 | -€2,071 | -179.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,157 | -€3,227 | -€2,071 | -179.0% |
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.