DEVA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€6,779
up €6,779 (+139%), from €4,877 to €11,656
mainly Trade debts (+€14,153) and Net result for the year (+€6,222)
- Receivables within one year +€2,106
up €2,106 (+2.2%), from €94,854 to €96,960
of which Other amounts receivable: +€9,345
- Trade debts +€14,153
up €14,153 (+157%), from €9,015 to €23,168
- Short-term financial debts -€9,735
down €9,735 (-48.9%), from €19,900 to €10,165
of which Credit institutions: -€19,900
- Profit (loss) carried forward +€6,222
up €6,222 (+59.4%), from €10,484 to €16,706
- Tax, wage and social debts -€2,707
down €2,707 (-58.0%), from €4,664 to €1,957
- Turnover -€50,604
no longer reported in 2025 (was €50,604)
- Purchases and services -€49,169
no longer reported in 2025 (was €49,169)
- Gross operating margin +€12,130
up €12,130 (+845%), from €1,435 to €13,566
- Financial income -€3,145
down €3,145 (-99.8%), from €3,151 to €6
- Financial charges +€1,953
up €1,953 (+69.9%), from €2,796 to €4,749
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.
Derived cash bridge
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 | €101,604 | €109,538 | +€7,934 | +7.8% |
| Fixed assets | 21/28 | €866 | €92 | -€774 | -89.4% |
| Tangible fixed assets | 22/27 | €866 | €92 | -€774 | -89.4% |
| Furniture and vehicles | 24 | €866 | €92 | -€774 | -89.4% |
| Current assets | 29/58 | €100,738 | €109,446 | +€8,708 | +8.6% |
| Amounts receivable within one year | 40/41 | €94,854 | €96,960 | +€2,106 | +2.2% |
| Trade receivables | 40 | €32,064 | €24,826 | -€7,239 | -22.6% |
| Other amounts receivable | 41 | €62,789 | €72,134 | +€9,345 | +14.9% |
| Cash at bank and in hand | 54/58 | €4,877 | €11,656 | +€6,779 | +139% |
| Deferred charges and accrued income | 490/1 | €1,007 | €830 | -€177 | -17.6% |
| Total equity and liabilities | 10/49 | €101,604 | €109,538 | +€7,934 | +7.8% |
| Equity | 10/15 | €68,025 | €74,247 | +€6,222 | +9.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €38,949 | €38,949 | = | 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% |
| Distributable reserves | 133 | €37,089 | €37,089 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,484 | €16,706 | +€6,222 | +59.4% |
| Amounts payable | 17/49 | €33,580 | €35,291 | +€1,711 | +5.1% |
| Amounts payable within one year | 42/48 | €33,580 | €35,291 | +€1,711 | +5.1% |
| Financial debts | 43 | €19,900 | €10,165 | -€9,735 | -48.9% |
| Credit institutions | 430/8 | €19,900 | - | -€19,900 | |
| Other loans | 439 | - | €10,165 | +€10,165 | |
| Trade debts | 44 | €9,015 | €23,168 | +€14,153 | +157% |
| Suppliers | 440/4 | €9,015 | €23,168 | +€14,153 | +157% |
| Taxes, remuneration and social security | 45 | €4,664 | €1,957 | -€2,707 | -58.0% |
| Taxes | 450/3 | €4,664 | €1,957 | -€2,707 | -58.0% |
| Turnover | 70 | €50,604 | - | -€50,604 | |
| Non-recurring operating income | 76A | - | €11,187 | +€11,187 | |
| Goods, raw materials, services and sundry goods | 60/61 | €49,169 | - | -€49,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €705 | €390 | -€315 | -44.6% |
| Other operating charges | 640/8 | €823 | €254 | -€569 | -69.2% |
| Gross operating margin | 9900 | €1,435 | €13,566 | +€12,130 | +845% |
| Operating profit (loss) | 9901 | -€93 | €12,922 | +€13,015 | |
| Financial income | 75/76B | €3,151 | €6 | -€3,145 | -99.8% |
| Recurring financial income | 75 | €3,151 | €6 | -€3,145 | -99.8% |
| Financial charges | 65/66B | €2,796 | €4,749 | +€1,953 | +69.9% |
| Recurring financial charges | 65 | €2,796 | €4,749 | +€1,953 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €262 | €8,179 | +€7,917 | +3,017% |
| Income taxes | 67/77 | €209 | €1,957 | +€1,748 | +835% |
| Profit (loss) for the period | 9904 | €53 | €6,222 | +€6,169 | +11,596% |
| Profit (loss) for the period to be appropriated | 9905 | €53 | €6,222 | +€6,169 | +11,596% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.