DEV-space architectes: 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-space architectes
Largest movements
- Cash +€32,931
up €32,931 (+145.0%), from €22,708 to €55,639
mainly Other debts (+€51,013) and Deferred charges and accrued income (+€5,126)
- Deferred charges and accrued income -€5,126
down €5,126 (-92.6%), from €5,533 to €407
- Receivables within one year +€4,482
up €4,482 (+12.4%), from €36,133 to €40,614
of which Other amounts receivable: +€3,968
- Other debts +€51,013
up €51,013 (+3070.2%), from €1,662 to €52,674
- Profit (loss) carried forward -€10,403
down €10,403, from €0 to -€10,403
- Trade debts -€4,481
down €4,481 (-20.0%), from €22,457 to €17,976
- Advances received -€2,904
no longer reported in 2025 (was €2,904)
- Gross operating margin -€20,880
down €20,880, from €12,238 to -€8,643
- Taxes -€3,635
no longer reported in 2025 (was €3,635)
- Financial charges +€1,687
up €1,687 (+2278.7%), from €74 to €1,761
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €79,223 | €111,510 | +€32,287 | +40.8% |
| Fixed assets | 21/28 | €14,849 | €14,849 | = | 0.0% |
| Financial fixed assets | 28 | €14,849 | €14,849 | = | 0.0% |
| Current assets | 29/58 | €64,374 | €96,661 | +€32,287 | +50.2% |
| Amounts receivable within one year | 40/41 | €36,133 | €40,614 | +€4,482 | +12.4% |
| Trade receivables | 40 | €33,735 | €34,249 | +€513 | +1.5% |
| Other amounts receivable | 41 | €2,397 | €6,365 | +€3,968 | +165.5% |
| Cash at bank and in hand | 54/58 | €22,708 | €55,639 | +€32,931 | +145.0% |
| Deferred charges and accrued income | 490/1 | €5,533 | €407 | -€5,126 | -92.6% |
| Total equity and liabilities | 10/49 | €79,223 | €111,510 | +€32,287 | +40.8% |
| Equity | 10/15 | €39,602 | €29,199 | -€10,403 | -26.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,402 | €33,402 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €33,402 | €33,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€10,403 | -€10,403 | |
| Amounts payable | 17/49 | €39,621 | €82,311 | +€42,690 | +107.7% |
| Amounts payable within one year | 42/48 | €35,783 | €78,473 | +€42,690 | +119.3% |
| Trade debts | 44 | €22,457 | €17,976 | -€4,481 | -20.0% |
| Suppliers | 440/4 | €22,457 | €17,976 | -€4,481 | -20.0% |
| Advances received on contracts in progress | 46 | €2,904 | - | -€2,904 | |
| Taxes, remuneration and social security | 45 | €8,760 | €7,823 | -€938 | -10.7% |
| Taxes | 450/3 | €8,760 | €5,652 | -€3,108 | -35.5% |
| Remuneration and social security | 454/9 | - | €2,170 | +€2,170 | |
| Other amounts payable | 47/48 | €1,662 | €52,674 | +€51,013 | +3070.2% |
| Accrued charges and deferred income | 492/3 | €3,838 | €3,838 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €12,238 | -€8,643 | -€20,880 | |
| Operating profit (loss) | 9901 | €11,850 | -€8,643 | -€20,493 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €74 | €1,761 | +€1,687 | +2278.7% |
| Recurring financial charges | 65 | €74 | €1,761 | +€1,687 | +2278.7% |
| Profit (loss) for the period before taxes | 9903 | €11,776 | -€10,403 | -€22,179 | |
| Income taxes | 67/77 | €3,635 | - | -€3,635 | |
| Profit (loss) for the period | 9904 | €8,142 | -€10,403 | -€18,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,142 | -€10,403 | -€18,545 |
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 1 October 2026 via checked.be.