DEV7: 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.
DEV7
Largest movements
- Cash +€54,823
up €54,823 (+24.6%), from €222,536 to €277,359
mainly Other debts (+€68,609) and Net result for the year (+€53,306)
- Intangible fixed assets -€12,000
down €12,000 (-20.0%), from €60,066 to €48,066
- Receivables within one year +€6,213
new in 2025: €6,213
- Other debts +€68,609
up €68,609 (+4,595%), from €1,493 to €70,102
- Reserves -€25,000
down €25,000 (-10.9%), from €230,000 to €205,000
- Taxes -€10,213
down €10,213 (-42.6%), from €24,000 to €13,787
- Gross operating margin -€6,164
down €6,164 (-6.9%), from €88,809 to €82,645
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.
Derived cash bridge
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 | €287,758 | €334,836 | +€47,078 | +16.4% |
| Fixed assets | 21/28 | €65,017 | €50,997 | -€14,020 | -21.6% |
| Intangible fixed assets | 21 | €60,066 | €48,066 | -€12,000 | -20.0% |
| Tangible fixed assets | 22/27 | €4,951 | €2,931 | -€2,020 | -40.8% |
| Furniture and vehicles | 24 | €4,951 | €2,931 | -€2,020 | -40.8% |
| Current assets | 29/58 | €222,741 | €283,840 | +€61,099 | +27.4% |
| Amounts receivable within one year | 40/41 | - | €6,213 | +€6,213 | |
| Other amounts receivable | 41 | - | €6,213 | +€6,213 | |
| Cash at bank and in hand | 54/58 | €222,536 | €277,359 | +€54,823 | +24.6% |
| Deferred charges and accrued income | 490/1 | €206 | €267 | +€62 | +30.0% |
| Total equity and liabilities | 10/49 | €287,758 | €334,836 | +€47,078 | +16.4% |
| Equity | 10/15 | €256,045 | €232,351 | -€23,694 | -9.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €230,000 | €205,000 | -€25,000 | -10.9% |
| Distributable reserves | 133 | €230,000 | €205,000 | -€25,000 | -10.9% |
| Profit (loss) carried forward | 14 | €23,545 | €24,851 | +€1,306 | +5.5% |
| Amounts payable | 17/49 | €31,713 | €102,485 | +€70,772 | +223% |
| Amounts payable within one year | 42/48 | €31,713 | €102,485 | +€70,772 | +223% |
| Trade debts | 44 | €548 | €562 | +€14 | +2.6% |
| Suppliers | 440/4 | €548 | €562 | +€14 | +2.6% |
| Taxes, remuneration and social security | 45 | €29,672 | €31,821 | +€2,149 | +7.2% |
| Taxes | 450/3 | €29,672 | €31,821 | +€2,149 | +7.2% |
| Other amounts payable | 47/48 | €1,493 | €70,102 | +€68,609 | +4,595% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,165 | €14,428 | +€264 | +1.9% |
| Other operating charges | 640/8 | €387 | €638 | +€251 | +64.8% |
| Gross operating margin | 9900 | €88,809 | €82,645 | -€6,164 | -6.9% |
| Operating profit (loss) | 9901 | €74,258 | €67,579 | -€6,679 | -9.0% |
| Financial charges | 65/66B | €164 | €486 | +€321 | +195% |
| Recurring financial charges | 65 | €164 | €486 | +€321 | +195% |
| Profit (loss) for the period before taxes | 9903 | €74,093 | €67,093 | -€7,000 | -9.4% |
| Income taxes | 67/77 | €24,000 | €13,787 | -€10,213 | -42.6% |
| Profit (loss) for the period | 9904 | €50,093 | €53,306 | +€3,213 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,093 | €53,306 | +€3,213 | +6.4% |
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 29 October 2026 via checked.be.