Deva: 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.
What changed
Deva
NACE 43.120, Site preparation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€684,904
2024 · €635,694+€49,210
Equity
€2.4m
2024 · €3.2m-€815,096
Cash
€1.1m
2024 · €325,203+€778,188
Balance sheet total
€4.0m
2024 · €3.4m+€619,334
Largest movements
Assets
- Receivables within one year -€1.1m
down €1.1m (-37.8%), from €2.9m to €1.8m
of which Other amounts receivable: -€1.0m
- Current investments +€1.0m
new in 2025: €1.0m
- Cash +€778,188
up €778,188 (+239.3%), from €325,203 to €1.1m
mainly Other debts (+€1.5m) and Receivables within one year (+€1.1m)
- Tangible fixed assets -€99,969
down €99,969 (-47.8%), from €209,171 to €109,202
Equity and liabilities
- Other debts +€1.5m
up €1.5m (+69006.6%), from €2,171 to €1.5m
- Reserves -€815,096
down €815,096 (-25.8%), from €3.2m to €2.3m
of which Distributable reserves: -€815,096
- Trade debts -€46,627
down €46,627 (-45.9%), from €101,526 to €54,899
Income statement
- Turnover +€7.9m
new in 2025: €7.9m
- Services and other goods +€3.6m
new in 2025: €3.6m
- Gross operating margin -€2.4m
no longer reported in 2025 (was €2.4m)
- Goods and materials +€2.0m
new in 2025: €2.0m
- Other operating income +€89,409
new in 2025: €89,409
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.
Result 2024
€635,694
Turnover
+€7.9m
Other operating income
+€89,409
Goods and materials
-€2.0m
Services and other goods
-€3.6m
Staff costs
+€52,754
Depreciation
+€2,720
Other operating charges
-€5
Other operating items
-€2.4m
Financial income
+€9,623
Financial charges
+€18,948
Taxes
-€15,906
Result 2025
€684,904
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.
From operations
+€3.3m
Investment
-€992,662
Financing
-€1.5m
Cash 2024
€325,203
From operations (derived)
+€3.3m
Net result for the year
+€684,904
Depreciation
+€92,630
Receivables within one year
+€1.1m
Deferred charges and accrued income
-€19,907
Trade debts
-€46,627
Tax, wage and social debts
-€18,919
Smaller working-capital items
+€2,147
Other debts
+€1.5m
Investment (derived)
-€992,662
Investment in fixed assets (net)
+€7,338
Current investments
-€1.0m
Financing
-€1.5m
Contributions, distributions and other
-€1.5m
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,392,147 | €4,011,481 | +€619,334 | +18.3% |
| Fixed assets | 21/28 | €209,171 | €109,202 | -€99,969 | -47.8% |
| Tangible fixed assets | 22/27 | €209,171 | €109,202 | -€99,969 | -47.8% |
| Plant, machinery and equipment | 23 | €209,171 | €109,202 | -€99,969 | -47.8% |
| Current assets | 29/58 | €3,182,976 | €3,902,279 | +€719,303 | +22.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,855,346 | €1,776,554 | -€1.1m | -37.8% |
| Trade receivables | 40 | €124,285 | €47,287 | -€76,998 | -62.0% |
| Other amounts receivable | 41 | €2,731,060 | €1,729,267 | -€1.0m | -36.7% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Other investments | 51/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €325,203 | €1,103,391 | +€778,188 | +239.3% |
| Deferred charges and accrued income | 490/1 | €2,427 | €22,334 | +€19,907 | +820.2% |
| Total equity and liabilities | 10/49 | €3,392,147 | €4,011,481 | +€619,334 | +18.3% |
| Equity | 10/15 | €3,220,362 | €2,405,266 | -€815,096 | -25.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €3,158,389 | €2,343,293 | -€815,096 | -25.8% |
| Non-distributable reserves | 130/1 | €118,697 | €118,697 | = | 0.0% |
| Legal reserve | 130 | €118,697 | €118,697 | = | 0.0% |
| Distributable reserves | 133 | €3,039,691 | €2,224,596 | -€815,096 | -26.8% |
| Amounts payable | 17/49 | €171,785 | €1,606,215 | +€1.4m | +835.0% |
| Amounts payable within one year | 42/48 | €163,707 | €1,597,888 | +€1.4m | +876.1% |
| Trade debts | 44 | €101,526 | €54,899 | -€46,627 | -45.9% |
| Suppliers | 440/4 | €101,526 | €54,899 | -€46,627 | -45.9% |
| Advances received on contracts in progress | 46 | - | €1,898 | +€1,898 | |
| Taxes, remuneration and social security | 45 | €60,010 | €41,091 | -€18,919 | -31.5% |
| Taxes | 450/3 | €22,846 | €3,694 | -€19,151 | -83.8% |
| Remuneration and social security | 454/9 | €37,164 | €37,397 | +€232 | +0.6% |
| Other amounts payable | 47/48 | €2,171 | €1,500,000 | +€1.5m | +69006.6% |
| Accrued charges and deferred income | 492/3 | €8,078 | €8,327 | +€249 | +3.1% |
| Operating income | 70/76A | - | €8,025,150 | +€8.0m | |
| Turnover | 70 | - | €7,935,740 | +€7.9m | |
| Other operating income | 74 | - | €89,409 | +€89,409 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | - | €7,060,822 | +€7.1m | |
| Goods for resale, raw materials and consumables | 60 | - | €2,005,964 | +€2.0m | |
| Purchases | 600/8 | - | €2,005,964 | +€2.0m | |
| Services and other goods | 61 | - | €3,617,223 | +€3.6m | |
| Remuneration, social security and pensions | 62 | €1,388,466 | €1,335,712 | -€52,754 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,350 | €92,630 | -€2,720 | -2.9% |
| Other operating charges | 640/8 | €9,287 | €9,292 | +€5 | +0.1% |
| Gross operating margin | 9900 | €2,420,885 | - | -€2.4m | |
| Operating profit (loss) | 9901 | €927,782 | €964,328 | +€36,546 | +3.9% |
| Financial income | 75/76B | €3,400 | €13,022 | +€9,623 | +283.0% |
| Recurring financial income | 75 | €3,400 | €13,022 | +€9,623 | +283.0% |
| Income from current assets | 751 | - | €12,537 | +€12,537 | |
| Other financial income | 752/9 | - | €485 | +€485 | |
| Financial charges | 65/66B | €74,933 | €55,985 | -€18,948 | -25.3% |
| Recurring financial charges | 65 | €74,933 | €55,985 | -€18,948 | -25.3% |
| Debt charges | 650 | - | €0 | = | |
| Other financial charges | 652/9 | - | €55,985 | +€55,985 | |
| Profit (loss) for the period before taxes | 9903 | €856,249 | €921,365 | +€65,116 | +7.6% |
| Income taxes | 67/77 | €220,555 | €236,461 | +€15,906 | +7.2% |
| Taxes | 670/3 | - | €240,183 | +€240,183 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €3,722 | +€3,722 | |
| Profit (loss) for the period | 9904 | €635,694 | €684,904 | +€49,210 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €635,694 | €684,904 | +€49,210 | +7.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.