DEVA CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€30,812
down €30,812 (-18.2%), from €169,177 to €138,365
of which Furniture and vehicles: -€22,855
- Cash +€4,038
up €4,038 (+804.5%), from €502 to €4,540
mainly Investment in fixed assets (net) (+€19,258) and Depreciation (+€11,553)
- Debts after one year -€32,186
down €32,186 (-28.9%), from €111,551 to €79,365
- Current portion of long-term debt -€8,597
down €8,597 (-50.5%), from €17,021 to €8,424
- Trade debts +€7,529
up €7,529 (+2291.2%), from €329 to €7,858
- Reserves +€4,975
up €4,975 (+22.2%), from €22,390 to €27,365
- Other debts +€3,447
up €3,447 (+32.3%), from €10,676 to €14,123
- Depreciation -€11,239
down €11,239 (-49.3%), from €22,792 to €11,553
- Gross operating margin -€7,488
down €7,488 (-20.1%), from €37,345 to €29,857
- Financial charges +€4,077
up €4,077 (+92.1%), from €4,427 to €8,504
of which Non-recurring financial charges: +€4,209
- Other operating charges -€2,579
down €2,579 (-56.1%), from €4,601 to €2,022
- Taxes -€1,353
down €1,353 (-31.5%), from €4,293 to €2,940
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 | €186,879 | €162,653 | -€24,226 | -13.0% |
| Fixed assets | 21/28 | €169,177 | €138,365 | -€30,812 | -18.2% |
| Tangible fixed assets | 22/27 | €169,177 | €138,365 | -€30,812 | -18.2% |
| Land and buildings | 22 | €146,295 | €138,338 | -€7,957 | -5.4% |
| Furniture and vehicles | 24 | €22,882 | €27 | -€22,855 | -99.9% |
| Current assets | 29/58 | €17,702 | €24,288 | +€6,586 | +37.2% |
| Amounts receivable within one year | 40/41 | €17,200 | €17,990 | +€790 | +4.6% |
| Trade receivables | 40 | €17,200 | €17,990 | +€790 | +4.6% |
| Cash at bank and in hand | 54/58 | €502 | €4,540 | +€4,038 | +804.5% |
| Deferred charges and accrued income | 490/1 | - | €1,758 | +€1,758 | |
| Total equity and liabilities | 10/49 | €186,879 | €162,653 | -€24,226 | -13.0% |
| Equity | 10/15 | €34,790 | €39,765 | +€4,975 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,390 | €27,365 | +€4,975 | +22.2% |
| Distributable reserves | 133 | €22,390 | €27,365 | +€4,975 | +22.2% |
| Amounts payable | 17/49 | €152,089 | €122,888 | -€29,201 | -19.2% |
| Amounts payable after more than one year | 17 | €111,551 | €79,365 | -€32,186 | -28.9% |
| Financial debts | 170/4 | €111,551 | €79,365 | -€32,186 | -28.9% |
| Amounts payable within one year | 42/48 | €39,467 | €42,645 | +€3,178 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €17,021 | €8,424 | -€8,597 | -50.5% |
| Trade debts | 44 | €329 | €7,858 | +€7,529 | +2291.2% |
| Suppliers | 440/4 | €329 | €7,858 | +€7,529 | +2291.2% |
| Taxes, remuneration and social security | 45 | €11,441 | €12,240 | +€799 | +7.0% |
| Taxes | 450/3 | €10,441 | €12,240 | +€1,799 | +17.2% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €10,676 | €14,123 | +€3,447 | +32.3% |
| Accrued charges and deferred income | 492/3 | €1,071 | €878 | -€193 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,792 | €11,553 | -€11,239 | -49.3% |
| Other operating charges | 640/8 | €4,601 | €2,022 | -€2,579 | -56.1% |
| Gross operating margin | 9900 | €37,345 | €29,857 | -€7,488 | -20.1% |
| Operating profit (loss) | 9901 | €9,952 | €16,282 | +€6,330 | +63.6% |
| Financial income | 75/76B | €4 | €137 | +€133 | +3122.5% |
| Recurring financial income | 75 | €4 | €137 | +€133 | +3122.5% |
| Non-recurring financial income | 76B | - | €137 | +€137 | |
| Financial charges | 65/66B | €4,427 | €8,504 | +€4,077 | +92.1% |
| Recurring financial charges | 65 | €4,427 | €4,295 | -€132 | -3.0% |
| Non-recurring financial charges | 66B | - | €4,209 | +€4,209 | |
| Profit (loss) for the period before taxes | 9903 | €5,529 | €7,915 | +€2,386 | +43.1% |
| Income taxes | 67/77 | €4,293 | €2,940 | -€1,353 | -31.5% |
| Profit (loss) for the period | 9904 | €1,237 | €4,975 | +€3,739 | +302.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,237 | €4,975 | +€3,739 | +302.4% |
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 2 October 2026 via checked.be.