DEVA PLASTICS: 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 PLASTICS
Largest movements
- Deferred charges and accrued income +€4,250
new in 2025: €4,250
- Tangible fixed assets -€3,370
down €3,370 (-30.2%), from €11,146 to €7,776
- Cash -€2,164
down €2,164 (-45.9%), from €4,716 to €2,553
mainly Trade debts (-€6,028) and Net result for the year (-€5,295)
- Receivables within one year -€1,247
down €1,247 (-10.6%), from €11,805 to €10,558
of which Trade receivables: -€2,866
- Stocks and contracts -€945
down €945 (-10.3%), from €9,170 to €8,225
- Other debts +€10,003
up €10,003 (+9.9%), from €100,761 to €110,764
- Trade debts -€6,028
down €6,028 (-60.3%), from €10,001 to €3,972
- Profit (loss) carried forward -€5,295
down €5,295 (-5.6%), from -€95,163 to -€100,458
- Current portion of long-term debt -€2,339
down €2,339 (-100%), from €2,339 to €0
- Gross operating margin +€5,257
up €5,257 (+76.1%), from -€6,912 to -€1,655
- Financial income -€191
down €191 (-100%), from €191 to €0
- Financial charges +€98
up €98 (+88.8%), from €110 to €208
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 | €36,838 | €33,362 | -€3,476 | -9.4% |
| Fixed assets | 21/28 | €11,146 | €7,776 | -€3,370 | -30.2% |
| Tangible fixed assets | 22/27 | €11,146 | €7,776 | -€3,370 | -30.2% |
| Plant, machinery and equipment | 23 | €11,146 | €7,776 | -€3,370 | -30.2% |
| Current assets | 29/58 | €25,691 | €25,586 | -€106 | -0.4% |
| Stocks and contracts in progress | 3 | €9,170 | €8,225 | -€945 | -10.3% |
| Stocks | 30/36 | €9,170 | €8,225 | -€945 | -10.3% |
| Amounts receivable within one year | 40/41 | €11,805 | €10,558 | -€1,247 | -10.6% |
| Trade receivables | 40 | €10,588 | €7,723 | -€2,866 | -27.1% |
| Other amounts receivable | 41 | €1,216 | €2,835 | +€1,619 | +133% |
| Cash at bank and in hand | 54/58 | €4,716 | €2,553 | -€2,164 | -45.9% |
| Deferred charges and accrued income | 490/1 | - | €4,250 | +€4,250 | |
| Total equity and liabilities | 10/49 | €36,838 | €33,362 | -€3,476 | -9.4% |
| Equity | 10/15 | -€76,263 | -€81,558 | -€5,295 | -6.9% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,163 | -€100,458 | -€5,295 | -5.6% |
| Amounts payable | 17/49 | €113,101 | €114,919 | +€1,819 | +1.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €113,101 | €114,736 | +€1,635 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €2,339 | €0 | -€2,339 | -100% |
| Trade debts | 44 | €10,001 | €3,972 | -€6,028 | -60.3% |
| Suppliers | 440/4 | €10,001 | €3,972 | -€6,028 | -60.3% |
| Other amounts payable | 47/48 | €100,761 | €110,764 | +€10,003 | +9.9% |
| Accrued charges and deferred income | 492/3 | - | €184 | +€184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,370 | €3,370 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €62 | +€62 | |
| Gross operating margin | 9900 | -€6,912 | -€1,655 | +€5,257 | +76.1% |
| Operating profit (loss) | 9901 | -€10,282 | -€5,087 | +€5,195 | +50.5% |
| Financial income | 75/76B | €191 | €0 | -€191 | -100% |
| Recurring financial income | 75 | €191 | €0 | -€191 | -100% |
| Financial charges | 65/66B | €110 | €208 | +€98 | +88.8% |
| Recurring financial charges | 65 | €110 | €208 | +€98 | +88.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,201 | -€5,295 | +€4,906 | +48.1% |
| Profit (loss) for the period | 9904 | -€10,201 | -€5,295 | +€4,906 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,201 | -€5,295 | +€4,906 | +48.1% |
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 13 October 2026 via checked.be.