DEV PROJECTS: 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 PROJECTS
Largest movements
- Cash -€3,898
down €3,898 (-69.2%), from €5,633 to €1,736
mainly Receivables within one year (-€2,219) and Other debts (-€2,123)
- Receivables within one year +€2,219
up €2,219 (+487.9%), from €455 to €2,674
of which Trade receivables: +€2,674
- Other debts -€2,123
no longer reported in 2024 (was €2,123)
- Profit (loss) carried forward +€521
up €521 (+71.1%), from €733 to €1,254
- Tax, wage and social debts -€77
down €77 (-32.9%), from €233 to €156
- Turnover -€49,346
down €49,346 (-98.0%), from €50,346 to €1,000
- Purchases and services -€49,142
down €49,142 (-99.6%), from €49,330 to €188
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 | €6,088 | €4,410 | -€1,678 | -27.6% |
| Current assets | 29/58 | €6,088 | €4,410 | -€1,678 | -27.6% |
| Amounts receivable within one year | 40/41 | €455 | €2,674 | +€2,219 | +487.9% |
| Trade receivables | 40 | - | €2,674 | +€2,674 | |
| Other amounts receivable | 41 | €455 | - | -€455 | |
| Cash at bank and in hand | 54/58 | €5,633 | €1,736 | -€3,898 | -69.2% |
| Total equity and liabilities | 10/49 | €6,088 | €4,410 | -€1,678 | -27.6% |
| Equity | 10/15 | €3,733 | €4,254 | +€521 | +14.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €733 | €1,254 | +€521 | +71.1% |
| Amounts payable | 17/49 | €2,355 | €156 | -€2,199 | -93.4% |
| Amounts payable within one year | 42/48 | €2,355 | €156 | -€2,199 | -93.4% |
| Taxes, remuneration and social security | 45 | €233 | €156 | -€77 | -32.9% |
| Taxes | 450/3 | €233 | €156 | -€77 | -32.9% |
| Other amounts payable | 47/48 | €2,123 | - | -€2,123 | |
| Turnover | 70 | €50,346 | €1,000 | -€49,346 | -98.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,330 | €188 | -€49,142 | -99.6% |
| Other operating charges | 640/8 | €58 | €100 | +€42 | +72.4% |
| Gross operating margin | 9900 | €1,017 | €812 | -€205 | -20.1% |
| Operating profit (loss) | 9901 | €959 | €712 | -€247 | -25.7% |
| Financial charges | 65/66B | €19 | €61 | +€42 | +218.7% |
| Recurring financial charges | 65 | €19 | €61 | +€42 | +218.7% |
| Profit (loss) for the period before taxes | 9903 | €940 | €651 | -€288 | -30.7% |
| Income taxes | 67/77 | €207 | €130 | -€77 | -37.0% |
| Profit (loss) for the period | 9904 | €733 | €521 | -€212 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €733 | €521 | -€212 | -28.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.