DEV LABS: 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 LABS
Largest movements
- Cash -€17,618
down €17,618 (-27.2%), from €64,888 to €47,270
mainly Other debts (-€15,095) and Deferred charges and accrued income (-€7,013)
- Deferred charges and accrued income +€7,013
up €7,013 (+1409.3%), from €498 to €7,511
- Tangible fixed assets -€3,958
down €3,958 (-76.3%), from €5,188 to €1,230
- Receivables within one year +€3,091
up €3,091 (+12.3%), from €25,084 to €28,175
of which Trade receivables: +€2,753
- Other debts -€15,095
down €15,095 (-84.9%), from €17,779 to €2,684
- Trade debts +€2,547
up €2,547 (+197.3%), from €1,291 to €3,838
- Gross operating margin -€17,493
down €17,493 (-67.2%), from €26,041 to €8,548
- Taxes -€3,829
down €3,829 (-78.0%), from €4,909 to €1,080
- Depreciation -€1,617
down €1,617 (-44.0%), from €3,672 to €2,055
- Other operating charges +€526
new in 2025: €526
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 | €95,657 | €84,186 | -€11,472 | -12.0% |
| Fixed assets | 21/28 | €5,188 | €1,230 | -€3,958 | -76.3% |
| Tangible fixed assets | 22/27 | €5,188 | €1,230 | -€3,958 | -76.3% |
| Furniture and vehicles | 24 | €5,188 | €1,230 | -€3,958 | -76.3% |
| Current assets | 29/58 | €90,470 | €82,956 | -€7,514 | -8.3% |
| Amounts receivable within one year | 40/41 | €25,084 | €28,175 | +€3,091 | +12.3% |
| Trade receivables | 40 | €23,504 | €26,257 | +€2,753 | +11.7% |
| Other amounts receivable | 41 | €1,580 | €1,918 | +€338 | +21.4% |
| Cash at bank and in hand | 54/58 | €64,888 | €47,270 | -€17,618 | -27.2% |
| Deferred charges and accrued income | 490/1 | €498 | €7,511 | +€7,013 | +1409.3% |
| Total equity and liabilities | 10/49 | €95,657 | €84,186 | -€11,472 | -12.0% |
| Equity | 10/15 | €64,121 | €64,121 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €60,121 | €60,121 | = | 0.0% |
| Distributable reserves | 133 | €60,121 | €60,121 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,536 | €20,064 | -€11,472 | -36.4% |
| Amounts payable within one year | 42/48 | €31,536 | €19,464 | -€12,072 | -38.3% |
| Trade debts | 44 | €1,291 | €3,838 | +€2,547 | +197.3% |
| Suppliers | 440/4 | €1,291 | €3,838 | +€2,547 | +197.3% |
| Taxes, remuneration and social security | 45 | €12,465 | €12,942 | +€476 | +3.8% |
| Taxes | 450/3 | €12,465 | €12,942 | +€476 | +3.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,779 | €2,684 | -€15,095 | -84.9% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,672 | €2,055 | -€1,617 | -44.0% |
| Other operating charges | 640/8 | - | €526 | +€526 | |
| Non-recurring operating charges | 66A | - | €1,903 | +€1,903 | |
| Gross operating margin | 9900 | €26,041 | €8,548 | -€17,493 | -67.2% |
| Operating profit (loss) | 9901 | €22,369 | €4,064 | -€18,304 | -81.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €67 | €300 | +€233 | +349.6% |
| Recurring financial charges | 65 | €67 | €300 | +€233 | +349.6% |
| Profit (loss) for the period before taxes | 9903 | €22,302 | €3,764 | -€18,538 | -83.1% |
| Income taxes | 67/77 | €4,909 | €1,080 | -€3,829 | -78.0% |
| Profit (loss) for the period | 9904 | €17,393 | €2,684 | -€14,709 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,393 | €2,684 | -€14,709 | -84.6% |
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 10 October 2026 via checked.be.