DEV-CONSULT: 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-CONSULT
Largest movements
- Receivables within one year -€8,344
down €8,344 (-68.9%), from €12,103 to €3,759
- Cash +€813
up €813 (+5.2%), from €15,497 to €16,309
mainly Receivables within one year (+€8,344)
- Deferred charges and accrued income +€479
new in 2025: €479
- Profit (loss) carried forward -€7,052
down €7,052 (-20.8%), from -€33,865 to -€40,917
- Gross operating margin -€4,816
down €4,816 (-210.6%), from -€2,287 to -€7,104
- Financial income -€545
down €545 (-51.2%), from €1,064 to €519
- Other operating charges +€350
up €350 (+711.3%), from €49 to €400
- Financial charges -€120
down €120 (-63.9%), from €188 to €68
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 | €27,600 | €20,548 | -€7,052 | -25.6% |
| Current assets | 29/58 | €27,600 | €20,548 | -€7,052 | -25.6% |
| Amounts receivable within one year | 40/41 | €12,103 | €3,759 | -€8,344 | -68.9% |
| Other amounts receivable | 41 | €12,103 | €3,759 | -€8,344 | -68.9% |
| Cash at bank and in hand | 54/58 | €15,497 | €16,309 | +€813 | +5.2% |
| Deferred charges and accrued income | 490/1 | - | €479 | +€479 | |
| Total equity and liabilities | 10/49 | €27,600 | €20,548 | -€7,052 | -25.6% |
| Equity | 10/15 | €5,275 | -€1,777 | -€7,052 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,540 | €20,540 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,680 | €18,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,865 | -€40,917 | -€7,052 | -20.8% |
| Amounts payable | 17/49 | €22,325 | €22,325 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,325 | €22,325 | = | 0.0% |
| Other amounts payable | 47/48 | €22,325 | €22,325 | = | 0.0% |
| Other operating charges | 640/8 | €49 | €400 | +€350 | +711.3% |
| Gross operating margin | 9900 | -€2,287 | -€7,104 | -€4,816 | -210.6% |
| Operating profit (loss) | 9901 | -€2,337 | -€7,503 | -€5,167 | -221.1% |
| Financial income | 75/76B | €1,064 | €519 | -€545 | -51.2% |
| Recurring financial income | 75 | €1,064 | €519 | -€545 | -51.2% |
| Financial charges | 65/66B | €188 | €68 | -€120 | -63.9% |
| Recurring financial charges | 65 | €188 | €68 | -€120 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,461 | -€7,052 | -€5,591 | -382.8% |
| Profit (loss) for the period | 9904 | -€1,461 | -€7,052 | -€5,591 | -382.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,461 | -€7,052 | -€5,591 | -382.8% |
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 1 October 2026 via checked.be.