Deva Services: 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 Services
Largest movements
- Receivables within one year +€134,084
up €134,084 (+39.3%), from €341,337 to €475,420
of which Trade receivables: +€131,527
- Cash +€56,088
up €56,088 (+116%), from €48,186 to €104,274
mainly Net result for the year (+€196,928) and Trade debts (+€115,790)
- Tangible fixed assets -€26,714
down €26,714 (-33.6%), from €79,435 to €52,722
of which Furniture and vehicles: -€23,270
- Trade debts +€115,790
up €115,790 (+176%), from €65,877 to €181,667
- Other debts +€78,481
up €78,481 (+31.8%), from €247,164 to €325,645
- Tax, wage and social debts -€18,137
down €18,137 (-51.9%), from €34,956 to €16,819
- Current portion of long-term debt -€10,717
down €10,717 (-57.1%), from €18,768 to €8,050
- Debts after one year -€8,050
down €8,050 (-100%), from €8,050 to €0
- Gross operating margin +€60,110
up €60,110 (+34.2%), from €175,993 to €236,103
- Taxes -€5,427
down €5,427 (-62.8%), from €8,641 to €3,214
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 | €592,339 | €754,452 | +€162,112 | +27.4% |
| Fixed assets | 21/28 | €79,585 | €52,872 | -€26,714 | -33.6% |
| Tangible fixed assets | 22/27 | €79,435 | €52,722 | -€26,714 | -33.6% |
| Plant, machinery and equipment | 23 | €11,312 | €7,868 | -€3,444 | -30.4% |
| Furniture and vehicles | 24 | €68,124 | €44,854 | -€23,270 | -34.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €512,754 | €701,580 | +€188,826 | +36.8% |
| Stocks and contracts in progress | 3 | €118,947 | €121,062 | +€2,115 | +1.8% |
| Stocks | 30/36 | €118,947 | €121,062 | +€2,115 | +1.8% |
| Amounts receivable within one year | 40/41 | €341,337 | €475,420 | +€134,084 | +39.3% |
| Trade receivables | 40 | €169,484 | €301,011 | +€131,527 | +77.6% |
| Other amounts receivable | 41 | €171,853 | €174,409 | +€2,557 | +1.5% |
| Cash at bank and in hand | 54/58 | €48,186 | €104,274 | +€56,088 | +116% |
| Deferred charges and accrued income | 490/1 | €4,284 | €824 | -€3,460 | -80.8% |
| Total equity and liabilities | 10/49 | €592,339 | €754,452 | +€162,112 | +27.4% |
| Equity | 10/15 | €211,412 | €215,591 | +€4,178 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €192,812 | €196,991 | +€4,178 | +2.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €7,836 | €5,484 | -€2,351 | -30.0% |
| Distributable reserves | 133 | €184,977 | €191,507 | +€6,530 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,612 | €1,828 | -€784 | -30.0% |
| Deferred taxes | 168 | €2,612 | €1,828 | -€784 | -30.0% |
| Amounts payable | 17/49 | €378,315 | €537,033 | +€158,718 | +42.0% |
| Amounts payable after more than one year | 17 | €8,050 | €0 | -€8,050 | -100% |
| Financial debts | 170/4 | €8,050 | €0 | -€8,050 | -100% |
| Amounts payable within one year | 42/48 | €366,765 | €533,533 | +€166,768 | +45.5% |
| Current portion of amounts payable after more than one year | 42 | €18,768 | €8,050 | -€10,717 | -57.1% |
| Trade debts | 44 | €65,877 | €181,667 | +€115,790 | +176% |
| Suppliers | 440/4 | €65,877 | €181,667 | +€115,790 | +176% |
| Advances received on contracts in progress | 46 | - | €1,351 | +€1,351 | |
| Taxes, remuneration and social security | 45 | €34,956 | €16,819 | -€18,137 | -51.9% |
| Taxes | 450/3 | €34,956 | €16,819 | -€18,137 | -51.9% |
| Other amounts payable | 47/48 | €247,164 | €325,645 | +€78,481 | +31.8% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,714 | €26,714 | = | 0.0% |
| Other operating charges | 640/8 | €837 | €777 | -€60 | -7.1% |
| Gross operating margin | 9900 | €175,993 | €236,103 | +€60,110 | +34.2% |
| Operating profit (loss) | 9901 | €148,442 | €208,612 | +€60,170 | +40.5% |
| Financial income | 75/76B | €1,216 | €1,399 | +€183 | +15.0% |
| Recurring financial income | 75 | €1,216 | €1,399 | +€183 | +15.0% |
| Financial charges | 65/66B | €11,710 | €10,653 | -€1,057 | -9.0% |
| Recurring financial charges | 65 | €11,710 | €10,653 | -€1,057 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €137,948 | €199,358 | +€61,410 | +44.5% |
| Transfer from deferred taxes | 780 | €784 | €784 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €8,641 | €3,214 | -€5,427 | -62.8% |
| Profit (loss) for the period | 9904 | €130,091 | €196,928 | +€66,837 | +51.4% |
| Transfer from tax-exempt reserves | 789 | €2,351 | €2,351 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €132,443 | €199,280 | +€66,837 | +50.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.