DEVA - KORT: 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 - KORT
Largest movements
- Cash +€55,448
up €55,448 (+10.6%), from €525,502 to €580,949
mainly Net result for the year (+€62,788) and Receivables within one year (+€44,876)
- Receivables within one year -€44,876
down €44,876 (-7.3%), from €611,667 to €566,791
of which Other amounts receivable: -€46,648
- Deferred charges and accrued income +€24,260
up €24,260 (+218.9%), from €11,084 to €35,344
- Profit (loss) carried forward +€62,788
up €62,788 (+63.2%), from €99,274 to €162,062
- Trade debts -€17,588
down €17,588 (-6.5%), from €269,516 to €251,929
- Tax, wage and social debts -€14,561
down €14,561 (-10.6%), from €137,234 to €122,673
of which Remuneration and social security: -€7,996
- Goods and materials -€373,251
down €373,251 (-23.2%), from €1.6m to €1.2m
- Staff costs +€96,891
up €96,891 (+8.5%), from €1.1m to €1.2m
- Other operating income -€51,306
down €51,306 (-40.4%), from €127,131 to €75,824
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 | €1,158,949 | €1,195,215 | +€36,266 | +3.1% |
| Fixed assets | 21/28 | €10,696 | €12,130 | +€1,434 | +13.4% |
| Tangible fixed assets | 22/27 | €8,536 | €9,970 | +€1,434 | +16.8% |
| Furniture and vehicles | 24 | €8,536 | €9,970 | +€1,434 | +16.8% |
| Financial fixed assets | 28 | €2,160 | €2,160 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,160 | €2,160 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,160 | €2,160 | = | 0.0% |
| Current assets | 29/58 | €1,148,253 | €1,183,085 | +€34,832 | +3.0% |
| Amounts receivable within one year | 40/41 | €611,667 | €566,791 | -€44,876 | -7.3% |
| Trade receivables | 40 | €524,111 | €525,883 | +€1,772 | +0.3% |
| Other amounts receivable | 41 | €87,556 | €40,908 | -€46,648 | -53.3% |
| Cash at bank and in hand | 54/58 | €525,502 | €580,949 | +€55,448 | +10.6% |
| Deferred charges and accrued income | 490/1 | €11,084 | €35,344 | +€24,260 | +218.9% |
| Total equity and liabilities | 10/49 | €1,158,949 | €1,195,215 | +€36,266 | +3.1% |
| Equity | 10/15 | €748,453 | €811,241 | +€62,788 | +8.4% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €401,285 | €401,285 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Distributable reserves | 133 | €376,495 | €376,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,274 | €162,062 | +€62,788 | +63.2% |
| Amounts payable | 17/49 | €410,496 | €383,974 | -€26,522 | -6.5% |
| Amounts payable within one year | 42/48 | €410,496 | €378,729 | -€31,768 | -7.7% |
| Trade debts | 44 | €269,516 | €251,929 | -€17,588 | -6.5% |
| Suppliers | 440/4 | €269,516 | €251,929 | -€17,588 | -6.5% |
| Taxes, remuneration and social security | 45 | €137,234 | €122,673 | -€14,561 | -10.6% |
| Taxes | 450/3 | €6,565 | - | -€6,565 | |
| Remuneration and social security | 454/9 | €130,669 | €122,673 | -€7,996 | -6.1% |
| Other amounts payable | 47/48 | €3,746 | €4,127 | +€381 | +10.2% |
| Accrued charges and deferred income | 492/3 | - | €5,245 | +€5,245 | |
| Operating income | 70/76A | €3,722,991 | €3,616,518 | -€106,473 | -2.9% |
| Turnover | 70 | €3,553,523 | €3,523,994 | -€29,528 | -0.8% |
| Other operating income | 74 | €127,131 | €75,824 | -€51,306 | -40.4% |
| Non-recurring operating income | 76A | €42,338 | €16,700 | -€25,638 | -60.6% |
| Operating charges | 60/66A | €3,791,075 | €3,547,140 | -€243,935 | -6.4% |
| Goods for resale, raw materials and consumables | 60 | €1,610,434 | €1,237,184 | -€373,251 | -23.2% |
| Purchases | 600/8 | €1,610,434 | €1,237,184 | -€373,251 | -23.2% |
| Services and other goods | 61 | €825,801 | €819,952 | -€5,849 | -0.7% |
| Remuneration, social security and pensions | 62 | €1,139,663 | €1,236,554 | +€96,891 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,662 | €8,588 | +€4,926 | +134.5% |
| Other operating charges | 640/8 | €209,966 | €244,274 | +€34,308 | +16.3% |
| Non-recurring operating charges | 66A | €1,549 | €589 | -€960 | -62.0% |
| Operating profit (loss) | 9901 | -€68,084 | €69,378 | +€137,462 | |
| Financial income | 75/76B | €25,343 | €5,595 | -€19,749 | -77.9% |
| Recurring financial income | 75 | €25,343 | €5,595 | -€19,749 | -77.9% |
| Income from current assets | 751 | €25,343 | €5,595 | -€19,749 | -77.9% |
| Financial charges | 65/66B | €887 | €985 | +€98 | +11.0% |
| Recurring financial charges | 65 | €887 | €985 | +€98 | +11.0% |
| Other financial charges | 652/9 | €887 | €985 | +€98 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,628 | €73,988 | +€117,616 | |
| Income taxes | 67/77 | €864 | €11,200 | +€10,336 | +1196.1% |
| Taxes | 670/3 | €1,000 | €11,200 | +€10,200 | +1020.0% |
| Tax adjustments and reversals of tax provisions | 77 | €136 | - | -€136 | |
| Profit (loss) for the period | 9904 | -€44,492 | €62,788 | +€107,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,492 | €62,788 | +€107,280 |
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 8 October 2026 via checked.be.