Dev IT: 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 IT
Largest movements
- Cash -€38,446
down €38,446 (-52.0%), from €73,999 to €35,553
mainly Net result for the year (-€32,982) and Contributions, distributions and other (-€25,507)
- Tangible fixed assets -€19,763
down €19,763 (-21.0%), from €94,249 to €74,487
of which Furniture and vehicles: -€10,319
- Receivables within one year +€7,400
up €7,400 (+64.9%), from €11,405 to €18,805
of which Trade receivables: +€14,732
- Profit (loss) carried forward -€32,982
new in 2025: -€32,982
- Reserves -€25,507
down €25,507 (-16.5%), from €154,900 to €129,393
of which Distributable reserves: -€25,507
- Other debts +€17,553
up €17,553 (+217.6%), from €8,067 to €25,620
- Tax, wage and social debts -€9,581
down €9,581 (-85.0%), from €11,269 to €1,689
of which Remuneration and social security: -€6,984
- Gross operating margin -€55,928
down €55,928, from €43,730 to -€12,198
- Taxes -€6,708
down €6,708 (-95.8%), from €7,000 to €292
- Other operating charges -€868
down €868 (-78.3%), from €1,109 to €241
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 | €181,910 | €131,002 | -€50,908 | -28.0% |
| Fixed assets | 21/28 | €94,249 | €74,487 | -€19,763 | -21.0% |
| Tangible fixed assets | 22/27 | €94,249 | €74,487 | -€19,763 | -21.0% |
| Land and buildings | 22 | €52,814 | €48,074 | -€4,739 | -9.0% |
| Plant, machinery and equipment | 23 | €8,230 | €3,525 | -€4,704 | -57.2% |
| Furniture and vehicles | 24 | €33,205 | €22,887 | -€10,319 | -31.1% |
| Current assets | 29/58 | €87,661 | €56,515 | -€31,146 | -35.5% |
| Amounts receivable within one year | 40/41 | €11,405 | €18,805 | +€7,400 | +64.9% |
| Trade receivables | 40 | €3,310 | €18,043 | +€14,732 | +445.0% |
| Other amounts receivable | 41 | €8,094 | €762 | -€7,332 | -90.6% |
| Cash at bank and in hand | 54/58 | €73,999 | €35,553 | -€38,446 | -52.0% |
| Deferred charges and accrued income | 490/1 | €2,257 | €2,158 | -€100 | -4.4% |
| Total equity and liabilities | 10/49 | €181,910 | €131,002 | -€50,908 | -28.0% |
| Equity | 10/15 | €161,100 | €102,611 | -€58,489 | -36.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €154,900 | €129,393 | -€25,507 | -16.5% |
| Tax-exempt reserves | 132 | €4,538 | €4,538 | = | 0.0% |
| Distributable reserves | 133 | €150,362 | €124,855 | -€25,507 | -17.0% |
| Profit (loss) carried forward | 14 | - | -€32,982 | -€32,982 | |
| Amounts payable | 17/49 | €20,811 | €28,391 | +€7,581 | +36.4% |
| Amounts payable within one year | 42/48 | €20,811 | €27,657 | +€6,847 | +32.9% |
| Trade debts | 44 | €1,474 | €348 | -€1,126 | -76.4% |
| Suppliers | 440/4 | €1,474 | €348 | -€1,126 | -76.4% |
| Taxes, remuneration and social security | 45 | €11,269 | €1,689 | -€9,581 | -85.0% |
| Taxes | 450/3 | €4,286 | €1,689 | -€2,597 | -60.6% |
| Remuneration and social security | 454/9 | €6,984 | - | -€6,984 | |
| Other amounts payable | 47/48 | €8,067 | €25,620 | +€17,553 | +217.6% |
| Accrued charges and deferred income | 492/3 | - | €734 | +€734 | |
| Non-recurring operating income | 76A | €552 | - | -€552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,605 | €19,763 | +€157 | +0.8% |
| Other operating charges | 640/8 | €1,109 | €241 | -€868 | -78.3% |
| Gross operating margin | 9900 | €43,730 | -€12,198 | -€55,928 | |
| Operating profit (loss) | 9901 | €23,016 | -€32,202 | -€55,218 | |
| Financial income | 75/76B | €136 | €28 | -€108 | -79.2% |
| Recurring financial income | 75 | €136 | €28 | -€108 | -79.2% |
| Financial charges | 65/66B | €150 | €516 | +€366 | +244.2% |
| Recurring financial charges | 65 | €150 | €516 | +€366 | +244.2% |
| Profit (loss) for the period before taxes | 9903 | €23,002 | -€32,690 | -€55,692 | |
| Income taxes | 67/77 | €7,000 | €292 | -€6,708 | -95.8% |
| Profit (loss) for the period | 9904 | €16,002 | -€32,982 | -€48,984 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,002 | -€32,982 | -€48,984 |
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.