Devaccount Consult: 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.
Devaccount Consult
Largest movements
- Deferred charges and accrued income +€139,600
up €139,600 (+1057.0%), from €13,207 to €152,807
- Receivables within one year -€44,412
down €44,412 (-10.6%), from €420,087 to €375,675
of which Trade receivables: -€43,900
- Cash +€25,272
up €25,272 (+92.2%), from €27,400 to €52,672
mainly Other debts (+€230,914) and Net result for the year (+€115,608)
- Other debts +€230,914
up €230,914 (+191.7%), from €120,453 to €351,366
- Trade debts -€153,573
down €153,573 (-69.1%), from €222,270 to €68,697
- Tax, wage and social debts +€23,514
up €23,514 (+33.3%), from €70,672 to €94,186
of which Remuneration and social security: +€26,172
- Reserves +€15,608
up €15,608 (+83.5%), from €18,692 to €34,300
- Gross operating margin +€74,553
up €74,553 (+20.0%), from €372,051 to €446,604
- Staff costs +€65,256
up €65,256 (+26.2%), from €249,356 to €314,612
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 | €464,177 | €585,939 | +€121,762 | +26.2% |
| Fixed assets | 21/28 | €3,482 | €4,784 | +€1,302 | +37.4% |
| Tangible fixed assets | 22/27 | €3,432 | €4,734 | +€1,302 | +37.9% |
| Furniture and vehicles | 24 | €3,432 | €4,734 | +€1,302 | +37.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €460,694 | €581,154 | +€120,460 | +26.1% |
| Amounts receivable within one year | 40/41 | €420,087 | €375,675 | -€44,412 | -10.6% |
| Trade receivables | 40 | €416,583 | €372,683 | -€43,900 | -10.5% |
| Other amounts receivable | 41 | €3,504 | €2,992 | -€512 | -14.6% |
| Cash at bank and in hand | 54/58 | €27,400 | €52,672 | +€25,272 | +92.2% |
| Deferred charges and accrued income | 490/1 | €13,207 | €152,807 | +€139,600 | +1057.0% |
| Total equity and liabilities | 10/49 | €464,177 | €585,939 | +€121,762 | +26.2% |
| Equity | 10/15 | €50,781 | €66,389 | +€15,608 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,692 | €34,300 | +€15,608 | +83.5% |
| Distributable reserves | 133 | €18,692 | €34,300 | +€15,608 | +83.5% |
| Profit (loss) carried forward | 14 | €13,489 | €13,489 | = | 0.0% |
| Amounts payable | 17/49 | €413,395 | €519,550 | +€106,154 | +25.7% |
| Amounts payable within one year | 42/48 | €413,395 | €514,250 | +€100,854 | +24.4% |
| Trade debts | 44 | €222,270 | €68,697 | -€153,573 | -69.1% |
| Suppliers | 440/4 | €222,270 | €68,697 | -€153,573 | -69.1% |
| Taxes, remuneration and social security | 45 | €70,672 | €94,186 | +€23,514 | +33.3% |
| Taxes | 450/3 | €35,594 | €32,937 | -€2,658 | -7.5% |
| Remuneration and social security | 454/9 | €35,078 | €61,250 | +€26,172 | +74.6% |
| Other amounts payable | 47/48 | €120,453 | €351,366 | +€230,914 | +191.7% |
| Accrued charges and deferred income | 492/3 | - | €5,300 | +€5,300 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €249,356 | €314,612 | +€65,256 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €1,678 | +€908 | +118.1% |
| Other operating charges | 640/8 | €644 | €722 | +€79 | +12.2% |
| Gross operating margin | 9900 | €372,051 | €446,604 | +€74,553 | +20.0% |
| Operating profit (loss) | 9901 | €121,282 | €129,592 | +€8,309 | +6.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5500.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5500.0% |
| Financial charges | 65/66B | €2,116 | €2,189 | +€73 | +3.5% |
| Recurring financial charges | 65 | €2,116 | €2,189 | +€73 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €119,166 | €127,403 | +€8,237 | +6.9% |
| Income taxes | 67/77 | €7,943 | €11,796 | +€3,852 | +48.5% |
| Profit (loss) for the period | 9904 | €111,223 | €115,608 | +€4,385 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €111,223 | €115,608 | +€4,385 | +3.9% |
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 1 October 2026 via checked.be.