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.
DEVA
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€50,628
down €50,628 (-89.3%), from €56,695 to €6,067
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€9,765)
- Tangible fixed assets -€46,805
down €46,805 (-3.0%), from €1.6m to €1.5m
of which Land and buildings: -€45,896
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€39,080
up €39,080 (+104.5%), from €37,381 to €76,461
- Depreciation +€2,120
up €2,120 (+3.9%), from €54,450 to €56,570
- Financial charges +€790
up €790 (+410.1%), from €193 to €983
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 | €1,666,881 | €1,679,085 | +€12,204 | +0.7% |
| Fixed assets | 21/28 | €1,572,367 | €1,525,562 | -€46,805 | -3.0% |
| Tangible fixed assets | 22/27 | €1,572,367 | €1,525,562 | -€46,805 | -3.0% |
| Land and buildings | 22 | €1,571,457 | €1,525,562 | -€45,896 | -2.9% |
| Furniture and vehicles | 24 | €910 | - | -€910 | |
| Current assets | 29/58 | €94,514 | €153,523 | +€59,010 | +62.4% |
| Amounts receivable within one year | 40/41 | €37,144 | €46,723 | +€9,579 | +25.8% |
| Trade receivables | 40 | €37,144 | €46,723 | +€9,579 | +25.8% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €56,695 | €6,067 | -€50,628 | -89.3% |
| Deferred charges and accrued income | 490/1 | €674 | €733 | +€59 | +8.7% |
| Total equity and liabilities | 10/49 | €1,666,881 | €1,679,085 | +€12,204 | +0.7% |
| Equity | 10/15 | €329,846 | €346,222 | +€16,376 | +5.0% |
| Contributions | 10/11 | €332,078 | €332,078 | = | 0.0% |
| Reserves | 13 | - | €14,144 | +€14,144 | |
| Distributable reserves | 133 | - | €14,144 | +€14,144 | |
| Profit (loss) carried forward | 14 | -€2,232 | - | +€2,232 | |
| Amounts payable | 17/49 | €1,337,035 | €1,332,863 | -€4,172 | -0.3% |
| Amounts payable within one year | 42/48 | €1,337,035 | €1,332,863 | -€4,172 | -0.3% |
| Trade debts | 44 | €12,783 | €11,362 | -€1,421 | -11.1% |
| Suppliers | 440/4 | €12,783 | €11,362 | -€1,421 | -11.1% |
| Taxes, remuneration and social security | 45 | €5,206 | €2,456 | -€2,751 | -52.8% |
| Taxes | 450/3 | €5,206 | €2,456 | -€2,751 | -52.8% |
| Other amounts payable | 47/48 | €1,319,045 | €1,319,045 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,450 | €56,570 | +€2,120 | +3.9% |
| Other operating charges | 640/8 | €3,027 | €3,049 | +€22 | +0.7% |
| Gross operating margin | 9900 | €37,381 | €76,461 | +€39,080 | +104.5% |
| Operating profit (loss) | 9901 | -€20,096 | €16,842 | +€36,938 | |
| Financial income | 75/76B | €176 | €517 | +€341 | +194.1% |
| Recurring financial income | 75 | €176 | €517 | +€341 | +194.1% |
| Financial charges | 65/66B | €193 | €983 | +€790 | +410.1% |
| Recurring financial charges | 65 | €193 | €983 | +€790 | +410.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,112 | €16,376 | +€36,489 | |
| Profit (loss) for the period | 9904 | -€20,112 | €16,376 | +€36,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,112 | €16,376 | +€36,489 |
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 4 October 2026 via checked.be.