Dev4Log: 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.
Dev4Log
Largest movements
- Receivables within one year +€70,035
up €70,035 (+95.3%), from €73,464 to €143,498
of which Trade receivables: +€75,373
- Cash +€30,960
up €30,960 (+41.5%), from €74,541 to €105,502
mainly Tax, wage and social debts (+€65,069) and Accrued charges and deferred income (+€51,571)
- Tangible fixed assets -€27,000
down €27,000 (-46.8%), from €57,738 to €30,738
of which Furniture and vehicles: -€26,614
- Deferred charges and accrued income +€4,447
up €4,447 (+43.4%), from €10,237 to €14,684
- Tax, wage and social debts +€65,069
up €65,069 (+107.6%), from €60,474 to €125,543
of which Taxes: +€41,067
- Accrued charges and deferred income +€51,571
up €51,571 (+3936.7%), from €1,310 to €52,881
- Other debts -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Profit (loss) carried forward +€27,478
up €27,478 (+322.6%), from €8,518 to €35,995
- Debts after one year -€10,412
no longer reported in 2025 (was €10,412)
- Gross operating margin +€63,901
up €63,901 (+12.3%), from €517,988 to €581,889
- Staff costs -€29,266
down €29,266 (-6.1%), from €480,382 to €451,116
- Taxes +€10,226
up €10,226 (+105.8%), from €9,668 to €19,894
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 | €216,475 | €294,917 | +€78,442 | +36.2% |
| Fixed assets | 21/28 | €58,233 | €31,233 | -€27,000 | -46.4% |
| Tangible fixed assets | 22/27 | €57,738 | €30,738 | -€27,000 | -46.8% |
| Plant, machinery and equipment | 23 | €1,770 | €1,383 | -€386 | -21.8% |
| Furniture and vehicles | 24 | €55,969 | €29,355 | -€26,614 | -47.6% |
| Financial fixed assets | 28 | €494 | €494 | = | 0.0% |
| Current assets | 29/58 | €158,242 | €263,684 | +€105,442 | +66.6% |
| Amounts receivable within one year | 40/41 | €73,464 | €143,498 | +€70,035 | +95.3% |
| Trade receivables | 40 | €68,126 | €143,498 | +€75,373 | +110.6% |
| Other amounts receivable | 41 | €5,338 | - | -€5,338 | |
| Cash at bank and in hand | 54/58 | €74,541 | €105,502 | +€30,960 | +41.5% |
| Deferred charges and accrued income | 490/1 | €10,237 | €14,684 | +€4,447 | +43.4% |
| Total equity and liabilities | 10/49 | €216,475 | €294,917 | +€78,442 | +36.2% |
| Equity | 10/15 | €18,518 | €45,995 | +€27,478 | +148.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,518 | €35,995 | +€27,478 | +322.6% |
| Amounts payable | 17/49 | €197,958 | €248,922 | +€50,964 | +25.7% |
| Amounts payable after more than one year | 17 | €10,412 | - | -€10,412 | |
| Financial debts | 170/4 | €10,412 | - | -€10,412 | |
| Amounts payable within one year | 42/48 | €186,235 | €196,041 | +€9,805 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €11,865 | €10,412 | -€1,452 | -12.2% |
| Trade debts | 44 | €13,896 | €10,086 | -€3,811 | -27.4% |
| Suppliers | 440/4 | €13,896 | €10,086 | -€3,811 | -27.4% |
| Taxes, remuneration and social security | 45 | €60,474 | €125,543 | +€65,069 | +107.6% |
| Taxes | 450/3 | €21,393 | €62,461 | +€41,067 | +192.0% |
| Remuneration and social security | 454/9 | €39,081 | €63,082 | +€24,002 | +61.4% |
| Other amounts payable | 47/48 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | €1,310 | €52,881 | +€51,571 | +3936.7% |
| Non-recurring operating income | 76A | €4 | - | -€4 | |
| Remuneration, social security and pensions | 62 | €480,382 | €451,116 | -€29,266 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,421 | €27,000 | -€1,421 | -5.0% |
| Other operating charges | 640/8 | €2,536 | €2,840 | +€304 | +12.0% |
| Non-recurring operating charges | 66A | - | €50,795 | +€50,795 | |
| Gross operating margin | 9900 | €517,988 | €581,889 | +€63,901 | +12.3% |
| Operating profit (loss) | 9901 | €6,649 | €50,139 | +€43,490 | +654.1% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €2,992 | €2,776 | -€216 | -7.2% |
| Recurring financial charges | 65 | €2,992 | €2,776 | -€216 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €3,657 | €47,372 | +€43,715 | +1195.3% |
| Income taxes | 67/77 | €9,668 | €19,894 | +€10,226 | +105.8% |
| Profit (loss) for the period | 9904 | -€6,011 | €27,478 | +€33,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,011 | €27,478 | +€33,489 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.