DEV GEMS: 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 GEMS
Largest movements
- Receivables within one year -€7,517
down €7,517 (-3.5%), from €211,799 to €204,281
of which Trade receivables: -€7,381
- Stocks and contracts -€5,627
down €5,627 (-4.7%), from €120,123 to €114,496
- Profit (loss) carried forward -€25,554
down €25,554 (-330%), from -€7,741 to -€33,296
- Trade debts +€8,939
up €8,939 (+6.2%), from €145,187 to €154,126
- Other debts +€4,833
up €4,833 (+2.6%), from €183,821 to €188,654
- Tax, wage and social debts -€3,412
down €3,412 (-58.1%), from €5,873 to €2,461
of which Remuneration and social security: -€1,942
- Other operating charges +€10,584
up €10,584 (+2,094%), from €505 to €11,089
- Gross operating margin -€9,943
down €9,943 (-562%), from -€1,769 to -€11,711
- Taxes -€2,461
no longer reported in 2025 (was €2,461)
- Financial charges +€1,865
up €1,865 (+210%), from €889 to €2,754
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 | €334,784 | €320,691 | -€14,094 | -4.2% |
| Fixed assets | 21/28 | €1,650 | €1,650 | = | 0.0% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €333,134 | €319,041 | -€14,094 | -4.2% |
| Stocks and contracts in progress | 3 | €120,123 | €114,496 | -€5,627 | -4.7% |
| Stocks | 30/36 | €120,123 | €114,496 | -€5,627 | -4.7% |
| Amounts receivable within one year | 40/41 | €211,799 | €204,281 | -€7,517 | -3.5% |
| Trade receivables | 40 | €211,566 | €204,185 | -€7,381 | -3.5% |
| Other amounts receivable | 41 | €233 | €96 | -€136 | -58.7% |
| Cash at bank and in hand | 54/58 | €1,213 | €263 | -€949 | -78.3% |
| Total equity and liabilities | 10/49 | €334,784 | €320,691 | -€14,094 | -4.2% |
| Equity | 10/15 | -€96 | -€25,650 | -€25,554 | -26,600% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,445 | €1,445 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,445 | €1,445 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,445 | €1,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,741 | -€33,296 | -€25,554 | -330% |
| Amounts payable | 17/49 | €334,881 | €346,341 | +€11,460 | +3.4% |
| Amounts payable within one year | 42/48 | €334,881 | €345,241 | +€10,360 | +3.1% |
| Trade debts | 44 | €145,187 | €154,126 | +€8,939 | +6.2% |
| Suppliers | 440/4 | €145,187 | €154,126 | +€8,939 | +6.2% |
| Taxes, remuneration and social security | 45 | €5,873 | €2,461 | -€3,412 | -58.1% |
| Taxes | 450/3 | €3,931 | €2,461 | -€1,470 | -37.4% |
| Remuneration and social security | 454/9 | €1,942 | - | -€1,942 | |
| Other amounts payable | 47/48 | €183,821 | €188,654 | +€4,833 | +2.6% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Other operating charges | 640/8 | €505 | €11,089 | +€10,584 | +2,094% |
| Gross operating margin | 9900 | -€1,769 | -€11,711 | -€9,943 | -562% |
| Operating profit (loss) | 9901 | -€2,274 | -€22,800 | -€20,526 | -903% |
| Financial income | 75/76B | €20 | €0 | -€19 | -99.5% |
| Recurring financial income | 75 | €20 | €0 | -€19 | -99.5% |
| Financial charges | 65/66B | €889 | €2,754 | +€1,865 | +210% |
| Recurring financial charges | 65 | €889 | €2,754 | +€1,865 | +210% |
| Profit (loss) for the period before taxes | 9903 | -€3,143 | -€25,554 | -€22,411 | -713% |
| Income taxes | 67/77 | €2,461 | - | -€2,461 | |
| Profit (loss) for the period | 9904 | -€5,604 | -€25,554 | -€19,950 | -356% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,604 | -€25,554 | -€19,950 | -356% |
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 20 October 2026 via checked.be.