DEV-MAN: 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-MAN
Largest movements
- Stocks and contracts +€18,522
new in 2025: €18,522
- Receivables within one year -€18,243
down €18,243 (-68.4%), from €26,661 to €8,418
of which Other amounts receivable: -€12,648
- Cash +€4,513
up €4,513 (+53.3%), from €8,472 to €12,985
mainly Receivables within one year (+€18,243) and Trade debts (+€4,618)
- Tangible fixed assets +€2,334
up €2,334 (+34.1%), from €6,841 to €9,175
- Trade debts +€4,618
new in 2025: €4,618
of which Bills of exchange payable: +€3,435
- Profit (loss) carried forward +€1,989
up €1,989 (+11.9%), from €16,762 to €18,751
- Other debts +€518
up €518 (+6.8%), from €7,630 to €8,148
- Turnover +€26,388
up €26,388 (+14.8%), from €177,811 to €204,199
- Purchases and services +€21,166
up €21,166 (+12.0%), from €176,141 to €197,307
- Gross operating margin +€3,831
up €3,831 (+125.1%), from €3,062 to €6,893
- Financial income -€2,327
down €2,327 (-78.9%), from €2,951 to €624
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 | €42,991 | €50,117 | +€7,125 | +16.6% |
| Fixed assets | 21/28 | €7,858 | €10,192 | +€2,334 | +29.7% |
| Tangible fixed assets | 22/27 | €6,841 | €9,175 | +€2,334 | +34.1% |
| Furniture and vehicles | 24 | €6,841 | €9,175 | +€2,334 | +34.1% |
| Financial fixed assets | 28 | €1,017 | €1,017 | = | 0.0% |
| Current assets | 29/58 | €35,133 | €39,925 | +€4,792 | +13.6% |
| Stocks and contracts in progress | 3 | - | €18,522 | +€18,522 | |
| Stocks | 30/36 | - | €18,522 | +€18,522 | |
| Amounts receivable within one year | 40/41 | €26,661 | €8,418 | -€18,243 | -68.4% |
| Trade receivables | 40 | €5,596 | - | -€5,596 | |
| Other amounts receivable | 41 | €21,066 | €8,418 | -€12,648 | -60.0% |
| Cash at bank and in hand | 54/58 | €8,472 | €12,985 | +€4,513 | +53.3% |
| Total equity and liabilities | 10/49 | €42,991 | €50,117 | +€7,125 | +16.6% |
| Equity | 10/15 | €35,362 | €37,351 | +€1,989 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,762 | €18,751 | +€1,989 | +11.9% |
| Amounts payable | 17/49 | €7,630 | €12,766 | +€5,136 | +67.3% |
| Amounts payable within one year | 42/48 | €7,630 | €12,766 | +€5,136 | +67.3% |
| Trade debts | 44 | - | €4,618 | +€4,618 | |
| Suppliers | 440/4 | - | €1,183 | +€1,183 | |
| Bills of exchange payable | 441 | - | €3,435 | +€3,435 | |
| Other amounts payable | 47/48 | €7,630 | €8,148 | +€518 | +6.8% |
| Turnover | 70 | €177,811 | €204,199 | +€26,388 | +14.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €176,141 | €197,307 | +€21,166 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,334 | €1,798 | -€535 | -22.9% |
| Other operating charges | 640/8 | €1,527 | €1,122 | -€405 | -26.5% |
| Non-recurring operating charges | 66A | - | €179 | +€179 | |
| Gross operating margin | 9900 | €3,062 | €6,893 | +€3,831 | +125.1% |
| Operating profit (loss) | 9901 | -€799 | €3,793 | +€4,592 | |
| Financial income | 75/76B | €2,951 | €624 | -€2,327 | -78.9% |
| Recurring financial income | 75 | €2,951 | €624 | -€2,327 | -78.9% |
| Financial charges | 65/66B | €285 | €588 | +€303 | +106.6% |
| Recurring financial charges | 65 | €285 | €588 | +€303 | +106.6% |
| Profit (loss) for the period before taxes | 9903 | €1,867 | €3,829 | +€1,962 | +105.1% |
| Income taxes | 67/77 | - | €1,840 | +€1,840 | |
| Profit (loss) for the period | 9904 | €1,867 | €1,989 | +€122 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,867 | €1,989 | +€122 | +6.5% |
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 12 October 2026 via checked.be.