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 after one year +€18,000
up €18,000 (+33.3%), from €54,000 to €72,000
- Tangible fixed assets -€11,188
down €11,188 (-1.4%), from €798,958 to €787,770
of which Land and buildings: -€12,388
- Debts after one year -€10,173
down €10,173 (-1.2%), from €819,800 to €809,627
- Trade debts +€9,052
up €9,052 (+224.5%), from €4,031 to €13,084
- Gross operating margin +€10,720
up €10,720 (+15.4%), from €69,631 to €80,351
- Other operating charges +€4,711
up €4,711 (+142.1%), from €3,316 to €8,027
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 | €852,986 | €859,773 | +€6,787 | +0.8% |
| Fixed assets | 21/28 | €798,958 | €787,770 | -€11,188 | -1.4% |
| Tangible fixed assets | 22/27 | €798,958 | €787,770 | -€11,188 | -1.4% |
| Land and buildings | 22 | €798,958 | €786,570 | -€12,388 | -1.6% |
| Leasing and similar rights | 25 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €54,028 | €72,003 | +€17,975 | +33.3% |
| Amounts receivable after more than one year | 29 | €54,000 | €72,000 | +€18,000 | +33.3% |
| Trade receivables | 290 | €54,000 | €72,000 | +€18,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €28 | €3 | -€25 | -88.8% |
| Total equity and liabilities | 10/49 | €852,986 | €859,773 | +€6,787 | +0.8% |
| Equity | 10/15 | €21,570 | €28,183 | +€6,614 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,110 | €7,723 | +€6,614 | +596.1% |
| Amounts payable | 17/49 | €831,417 | €831,590 | +€173 | 0.0% |
| Amounts payable after more than one year | 17 | €819,800 | €809,627 | -€10,173 | -1.2% |
| Financial debts | 170/4 | €819,800 | €809,627 | -€10,173 | -1.2% |
| Amounts payable within one year | 42/48 | €11,617 | €21,963 | +€10,346 | +89.1% |
| Current portion of amounts payable after more than one year | 42 | €7,586 | €8,879 | +€1,294 | +17.1% |
| Trade debts | 44 | €4,031 | €13,084 | +€9,052 | +224.5% |
| Suppliers | 440/4 | €4,031 | €13,084 | +€9,052 | +224.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,588 | €12,688 | +€100 | +0.8% |
| Other operating charges | 640/8 | €3,316 | €8,027 | +€4,711 | +142.1% |
| Gross operating margin | 9900 | €69,631 | €80,351 | +€10,720 | +15.4% |
| Operating profit (loss) | 9901 | €53,727 | €59,636 | +€5,908 | +11.0% |
| Financial charges | 65/66B | €53,663 | €53,022 | -€641 | -1.2% |
| Recurring financial charges | 65 | €53,663 | €53,022 | -€641 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €65 | €6,614 | +€6,549 | +10136.4% |
| Profit (loss) for the period | 9904 | €65 | €6,614 | +€6,549 | +10136.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65 | €6,614 | +€6,549 | +10136.4% |
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 6 October 2026 via checked.be.