DEV-IT INVEST: 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-IT INVEST
Largest movements
- Tangible fixed assets +€36,069
up €36,069 (+7.6%), from €476,639 to €512,708
of which Plant, machinery and equipment: +€47,595
- Receivables within one year +€27,708
new in 2024: €27,708
- Other debts +€59,754
up €59,754 (+50.9%), from €117,443 to €177,197
- Trade debts -€8,207
down €8,207 (-23.0%), from €35,687 to €27,479
- Profit (loss) carried forward +€6,514
up €6,514 (+61.5%), from -€10,587 to -€4,074
- Write-downs -€15,925
no longer reported in 2024 (was €15,925)
- Gross operating margin +€13,152
up €13,152 (+27.0%), from €48,750 to €61,902
- Financial charges +€5,613
up €5,613 (+28.1%), from €19,972 to €25,585
- Financial income -€3,805
no longer reported in 2024 (was €3,805)
of which Non-recurring financial income: -€3,744
- Other operating charges -€2,940
down €2,940 (-23.3%), from €12,593 to €9,653
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,792 | €549,116 | +€58,324 | +11.9% |
| Formation expenses | 20 | €451 | €193 | -€258 | -57.2% |
| Fixed assets | 21/28 | €476,639 | €512,708 | +€36,069 | +7.6% |
| Tangible fixed assets | 22/27 | €476,639 | €512,708 | +€36,069 | +7.6% |
| Land and buildings | 22 | €431,038 | €418,612 | -€12,427 | -2.9% |
| Plant, machinery and equipment | 23 | €45,600 | €93,196 | +€47,595 | +104.4% |
| Furniture and vehicles | 24 | - | €901 | +€901 | |
| Current assets | 29/58 | €13,703 | €36,215 | +€22,512 | +164.3% |
| Amounts receivable within one year | 40/41 | - | €27,708 | +€27,708 | |
| Other amounts receivable | 41 | - | €27,708 | +€27,708 | |
| Cash at bank and in hand | 54/58 | €11,434 | €8,507 | -€2,927 | -25.6% |
| Deferred charges and accrued income | 490/1 | €2,269 | - | -€2,269 | |
| Total equity and liabilities | 10/49 | €490,792 | €549,116 | +€58,324 | +11.9% |
| Equity | 10/15 | €9,413 | €15,926 | +€6,514 | +69.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,587 | -€4,074 | +€6,514 | +61.5% |
| Amounts payable | 17/49 | €481,380 | €533,190 | +€51,810 | +10.8% |
| Amounts payable after more than one year | 17 | €327,500 | €328,500 | +€1,000 | +0.3% |
| Financial debts | 170/4 | €325,000 | €325,000 | = | 0.0% |
| Other amounts payable | 178/9 | €2,500 | €3,500 | +€1,000 | +40.0% |
| Amounts payable within one year | 42/48 | €153,130 | €204,690 | +€51,560 | +33.7% |
| Trade debts | 44 | €35,687 | €27,479 | -€8,207 | -23.0% |
| Suppliers | 440/4 | €35,687 | €27,479 | -€8,207 | -23.0% |
| Taxes, remuneration and social security | 45 | - | €13 | +€13 | |
| Taxes | 450/3 | - | €13 | +€13 | |
| Other amounts payable | 47/48 | €117,443 | €177,197 | +€59,754 | +50.9% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,399 | €20,137 | +€1,738 | +9.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,925 | - | -€15,925 | |
| Other operating charges | 640/8 | €12,593 | €9,653 | -€2,940 | -23.3% |
| Gross operating margin | 9900 | €48,750 | €61,902 | +€13,152 | +27.0% |
| Operating profit (loss) | 9901 | €1,833 | €32,112 | +€30,279 | +1651.8% |
| Financial income | 75/76B | €3,805 | - | -€3,805 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Non-recurring financial income | 76B | €3,744 | - | -€3,744 | |
| Financial charges | 65/66B | €19,972 | €25,585 | +€5,613 | +28.1% |
| Recurring financial charges | 65 | €19,972 | €25,585 | +€5,613 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,334 | €6,527 | +€20,861 | |
| Income taxes | 67/77 | -€357 | €13 | +€370 | |
| Profit (loss) for the period | 9904 | -€13,977 | €6,514 | +€20,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,977 | €6,514 | +€20,491 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.