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
- Receivables within one year -€3,160
down €3,160 (-44.8%), from €7,051 to €3,891
of which Trade receivables: -€3,162
- Cash -€1,987
down €1,987 (-19.7%), from €10,086 to €8,098
mainly Advances received (-€5,000) and Net result for the year (-€4,234)
- Stocks and contracts -€1,866
down €1,866 (-3.1%), from €59,294 to €57,429
- Advances received -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Profit (loss) carried forward -€4,234
down €4,234 (-10.8%), from -€39,038 to -€43,272
- Trade debts +€2,057
up €2,057 (+74.0%), from €2,780 to €4,837
- Gross operating margin -€3,987
down €3,987, from €683 to -€3,303
- Other operating charges +€345
up €345 (+68.1%), from €507 to €852
- Financial charges +€34
up €34 (+75.6%), from €45 to €79
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 | €76,431 | €69,418 | -€7,013 | -9.2% |
| Current assets | 29/58 | €76,431 | €69,418 | -€7,013 | -9.2% |
| Stocks and contracts in progress | 3 | €59,294 | €57,429 | -€1,866 | -3.1% |
| Stocks | 30/36 | €59,294 | €57,429 | -€1,866 | -3.1% |
| Amounts receivable within one year | 40/41 | €7,051 | €3,891 | -€3,160 | -44.8% |
| Trade receivables | 40 | €6,547 | €3,385 | -€3,162 | -48.3% |
| Other amounts receivable | 41 | €503 | €506 | +€3 | +0.6% |
| Cash at bank and in hand | 54/58 | €10,086 | €8,098 | -€1,987 | -19.7% |
| Total equity and liabilities | 10/49 | €76,431 | €69,418 | -€7,013 | -9.2% |
| Equity | 10/15 | -€17,661 | -€21,895 | -€4,234 | -24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,177 | €15,177 | = | 0.0% |
| Distributable reserves | 133 | €15,177 | €15,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,038 | -€43,272 | -€4,234 | -10.8% |
| Amounts payable | 17/49 | €94,091 | €91,313 | -€2,778 | -3.0% |
| Amounts payable within one year | 42/48 | €94,091 | €91,313 | -€2,778 | -3.0% |
| Trade debts | 44 | €2,780 | €4,837 | +€2,057 | +74.0% |
| Suppliers | 440/4 | €2,780 | €4,837 | +€2,057 | +74.0% |
| Advances received on contracts in progress | 46 | €5,000 | €0 | -€5,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,733 | €1,898 | +€165 | +9.5% |
| Taxes | 450/3 | €1,733 | €1,898 | +€165 | +9.5% |
| Other amounts payable | 47/48 | €84,579 | €84,579 | = | 0.0% |
| Other operating charges | 640/8 | €507 | €852 | +€345 | +68.1% |
| Gross operating margin | 9900 | €683 | -€3,303 | -€3,987 | |
| Operating profit (loss) | 9901 | €177 | -€4,156 | -€4,332 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €45 | €79 | +€34 | +75.6% |
| Recurring financial charges | 65 | €45 | €79 | +€34 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €132 | -€4,234 | -€4,366 | |
| Profit (loss) for the period | 9904 | €132 | -€4,234 | -€4,366 | |
| Profit (loss) for the period to be appropriated | 9905 | €132 | -€4,234 | -€4,366 |
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 28 September 2026 via checked.be.