DEVA Cars: 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 Cars
Largest movements
- Receivables within one year +€18,579
up €18,579 (+209.8%), from €8,857 to €27,436
of which Trade receivables: +€19,350
- Cash -€14,695
down €14,695 (-32.0%), from €45,867 to €31,172
mainly Receivables within one year (-€18,579) and Investment in fixed assets (net) (-€5,008)
- Tangible fixed assets +€2,449
up €2,449 (+59.2%), from €4,134 to €6,583
of which Furniture and vehicles: +€2,090
- Reserves +€7,159
up €7,159 (+1481.6%), from €483 to €7,642
- Other debts +€5,411
up €5,411 (+34.0%), from €15,917 to €21,328
- Debts after one year -€4,973
down €4,973 (-16.3%), from €30,595 to €25,622
- Trade debts -€1,922
down €1,922 (-51.4%), from €3,739 to €1,818
- Gross operating margin +€8,943
up €8,943 (+141.6%), from €6,315 to €15,258
- Taxes +€1,814
up €1,814 (+344.7%), from €526 to €2,340
- Depreciation +€1,719
up €1,719 (+116.7%), from €1,473 to €3,191
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 | €61,333 | €67,569 | +€6,236 | +10.2% |
| Fixed assets | 21/28 | €4,986 | €6,803 | +€1,817 | +36.4% |
| Intangible fixed assets | 21 | €852 | €220 | -€632 | -74.2% |
| Tangible fixed assets | 22/27 | €4,134 | €6,583 | +€2,449 | +59.2% |
| Plant, machinery and equipment | 23 | €4,134 | €4,492 | +€359 | +8.7% |
| Furniture and vehicles | 24 | - | €2,090 | +€2,090 | |
| Current assets | 29/58 | €56,347 | €60,766 | +€4,419 | +7.8% |
| Amounts receivable within one year | 40/41 | €8,857 | €27,436 | +€18,579 | +209.8% |
| Trade receivables | 40 | €7,538 | €26,888 | +€19,350 | +256.7% |
| Other amounts receivable | 41 | €1,319 | €548 | -€771 | -58.4% |
| Cash at bank and in hand | 54/58 | €45,867 | €31,172 | -€14,695 | -32.0% |
| Deferred charges and accrued income | 490/1 | €1,623 | €2,158 | +€536 | +33.0% |
| Total equity and liabilities | 10/49 | €61,333 | €67,569 | +€6,236 | +10.2% |
| Equity | 10/15 | €5,283 | €12,442 | +€7,159 | +135.5% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €483 | €7,642 | +€7,159 | +1481.6% |
| Distributable reserves | 133 | €483 | €7,642 | +€7,159 | +1481.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €56,050 | €55,127 | -€923 | -1.6% |
| Amounts payable after more than one year | 17 | €30,595 | €25,622 | -€4,973 | -16.3% |
| Financial debts | 170/4 | €30,595 | €25,622 | -€4,973 | -16.3% |
| Amounts payable within one year | 42/48 | €25,323 | €29,338 | +€4,016 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €4,924 | €4,973 | +€49 | +1.0% |
| Financial debts | 43 | €3 | €15 | +€12 | +401.0% |
| Credit institutions | 430/8 | €3 | €15 | +€12 | +401.0% |
| Trade debts | 44 | €3,739 | €1,818 | -€1,922 | -51.4% |
| Suppliers | 440/4 | €3,739 | €1,818 | -€1,922 | -51.4% |
| Taxes, remuneration and social security | 45 | €740 | €1,205 | +€465 | +62.8% |
| Taxes | 450/3 | €740 | €1,205 | +€465 | +62.8% |
| Other amounts payable | 47/48 | €15,917 | €21,328 | +€5,411 | +34.0% |
| Accrued charges and deferred income | 492/3 | €132 | €167 | +€35 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,473 | €3,191 | +€1,719 | +116.7% |
| Other operating charges | 640/8 | €1,826 | €1,737 | -€89 | -4.9% |
| Gross operating margin | 9900 | €6,315 | €15,258 | +€8,943 | +141.6% |
| Operating profit (loss) | 9901 | €3,017 | €10,330 | +€7,313 | +242.4% |
| Financial income | 75/76B | €0 | €23 | +€23 | +113500.0% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +113500.0% |
| Financial charges | 65/66B | €945 | €854 | -€91 | -9.7% |
| Recurring financial charges | 65 | €945 | €854 | -€91 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €2,072 | €9,499 | +€7,427 | +358.5% |
| Income taxes | 67/77 | €526 | €2,340 | +€1,814 | +344.7% |
| Profit (loss) for the period | 9904 | €1,546 | €7,159 | +€5,613 | +363.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,546 | €7,159 | +€5,613 | +363.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.