DEVA: 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.
DEVA
Largest movements
- Receivables within one year +€12,660
up €12,660 (+5,236%), from €242 to €12,901
of which Trade receivables: +€12,185
- Cash +€1,326
up €1,326 (+13.2%), from €10,008 to €11,333
mainly Advances received (+€12,684) and Other debts (+€2,621)
- Stocks and contracts +€600
up €600 (+13.6%), from €4,400 to €5,000
- Advances received +€12,684
new in 2022: €12,684
- Other debts +€2,621
new in 2022: €2,621
- Profit (loss) carried forward -€1,013
down €1,013 (-12.5%), from €8,116 to €7,102
- Trade debts +€750
up €750 (+1,420%), from €53 to €803
- Tax, wage and social debts -€424
down €424 (-100%), from €424 to €0
- Gross operating margin -€1,794
down €1,794, from €1,165 to -€629
- Taxes -€206
down €206 (-100%), from €206 to €0
- Other operating charges +€100
new in 2022: €100
- Financial charges +€89
up €89 (+45.7%), from €195 to €284
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,049 | €29,666 | +€14,617 | +97.1% |
| Current assets | 29/58 | €15,049 | €29,666 | +€14,617 | +97.1% |
| Stocks and contracts in progress | 3 | €4,400 | €5,000 | +€600 | +13.6% |
| Stocks | 30/36 | €4,400 | €5,000 | +€600 | +13.6% |
| Amounts receivable within one year | 40/41 | €242 | €12,901 | +€12,660 | +5,236% |
| Trade receivables | 40 | €116 | €12,301 | +€12,185 | +10,511% |
| Other amounts receivable | 41 | €126 | €601 | +€475 | +377% |
| Cash at bank and in hand | 54/58 | €10,008 | €11,333 | +€1,326 | +13.2% |
| Deferred charges and accrued income | 490/1 | €400 | €432 | +€32 | +8.0% |
| Total equity and liabilities | 10/49 | €15,049 | €29,666 | +€14,617 | +97.1% |
| Equity | 10/15 | €14,572 | €13,558 | -€1,013 | -7.0% |
| Contributions | 10/11 | €6,206 | €6,206 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,116 | €7,102 | -€1,013 | -12.5% |
| Amounts payable | 17/49 | €477 | €16,108 | +€15,631 | +3,276% |
| Amounts payable within one year | 42/48 | €477 | €16,108 | +€15,631 | +3,276% |
| Trade debts | 44 | €53 | €803 | +€750 | +1,420% |
| Suppliers | 440/4 | €53 | €803 | +€750 | +1,420% |
| Advances received on contracts in progress | 46 | - | €12,684 | +€12,684 | |
| Taxes, remuneration and social security | 45 | €424 | €0 | -€424 | -100% |
| Taxes | 450/3 | €424 | €0 | -€424 | -100% |
| Other amounts payable | 47/48 | - | €2,621 | +€2,621 | |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €1,165 | -€629 | -€1,794 | |
| Operating profit (loss) | 9901 | €1,165 | -€729 | -€1,894 | |
| Financial charges | 65/66B | €195 | €284 | +€89 | +45.7% |
| Recurring financial charges | 65 | €195 | €284 | +€89 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €970 | -€1,013 | -€1,984 | |
| Income taxes | 67/77 | €206 | €0 | -€206 | -100% |
| Profit (loss) for the period | 9904 | €764 | -€1,013 | -€1,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €764 | -€1,013 | -€1,778 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.