DEVA TUINEN: 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 TUINEN
Largest movements
- Cash +€8,376
new in 2025: €8,376
mainly Receivables within one year (+€8,120) and Other debts (+€7,994)
- Receivables within one year -€8,120
down €8,120 (-94.1%), from €8,631 to €511
of which Trade receivables: -€8,112
- Deferred charges and accrued income +€478
up €478 (+60.9%), from €785 to €1,263
- Tangible fixed assets -€351
down €351 (-41.4%), from €849 to €498
- Other debts +€7,994
up €7,994 (+4.1%), from €193,186 to €201,180
- Trade debts -€6,058
down €6,058 (-98.3%), from €6,164 to €106
- Short-term financial debts -€5,409
no longer reported in 2025 (was €5,409)
- Profit (loss) carried forward +€2,449
up €2,449 (+1.1%), from -€213,591 to -€211,142
- Tax, wage and social debts +€1,406
up €1,406 (+283.4%), from €496 to €1,903
- Gross operating margin +€7,174
up €7,174, from -€2,581 to €4,593
- Depreciation -€454
down €454 (-56.4%), from €805 to €351
- Financial charges -€446
down €446 (-43.9%), from €1,016 to €570
- Write-downs +€399
new in 2025: €399
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 | €10,265 | €10,647 | +€382 | +3.7% |
| Fixed assets | 21/28 | €849 | €498 | -€351 | -41.4% |
| Tangible fixed assets | 22/27 | €849 | €498 | -€351 | -41.4% |
| Furniture and vehicles | 24 | €849 | €498 | -€351 | -41.4% |
| Current assets | 29/58 | €9,416 | €10,150 | +€734 | +7.8% |
| Amounts receivable within one year | 40/41 | €8,631 | €511 | -€8,120 | -94.1% |
| Trade receivables | 40 | €8,623 | €511 | -€8,112 | -94.1% |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | - | €8,376 | +€8,376 | |
| Deferred charges and accrued income | 490/1 | €785 | €1,263 | +€478 | +60.9% |
| Total equity and liabilities | 10/49 | €10,265 | €10,647 | +€382 | +3.7% |
| Equity | 10/15 | -€194,991 | -€192,542 | +€2,449 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,591 | -€211,142 | +€2,449 | +1.1% |
| Amounts payable | 17/49 | €205,256 | €203,189 | -€2,067 | -1.0% |
| Amounts payable within one year | 42/48 | €205,256 | €203,189 | -€2,067 | -1.0% |
| Financial debts | 43 | €5,409 | - | -€5,409 | |
| Credit institutions | 430/8 | €5,409 | - | -€5,409 | |
| Trade debts | 44 | €6,164 | €106 | -€6,058 | -98.3% |
| Suppliers | 440/4 | €6,164 | €106 | -€6,058 | -98.3% |
| Taxes, remuneration and social security | 45 | €496 | €1,903 | +€1,406 | +283.4% |
| Taxes | 450/3 | €496 | €1,903 | +€1,406 | +283.4% |
| Other amounts payable | 47/48 | €193,186 | €201,180 | +€7,994 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €805 | €351 | -€454 | -56.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €399 | +€399 | |
| Other operating charges | 640/8 | €827 | €848 | +€21 | +2.5% |
| Gross operating margin | 9900 | -€2,581 | €4,593 | +€7,174 | |
| Operating profit (loss) | 9901 | -€4,213 | €2,995 | +€7,208 | |
| Financial income | 75/76B | €26 | €24 | -€2 | -7.1% |
| Recurring financial income | 75 | €26 | €24 | -€2 | -7.1% |
| Financial charges | 65/66B | €1,016 | €570 | -€446 | -43.9% |
| Recurring financial charges | 65 | €1,016 | €570 | -€446 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,203 | €2,449 | +€7,653 | |
| Profit (loss) for the period | 9904 | -€5,203 | €2,449 | +€7,653 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,203 | €2,449 | +€7,653 |
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 4 October 2026 via checked.be.