DEVAFLOOR: 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.
DEVAFLOOR
Largest movements
- Cash -€1.1m
down €1.1m (-54.2%), from €2.0m to €905,050
mainly Contributions, distributions and other (-€1.7m) and Tax, wage and social debts (-€25,904)
- Receivables within one year -€107,785
down €107,785 (-15.1%), from €713,830 to €606,045
of which Trade receivables: -€56,140
- Reserves -€1.2m
down €1.2m (-42.1%), from €2.8m to €1.6m
- Trade debts +€36,105
up €36,105 (+61.4%), from €58,843 to €94,948
- Gross operating margin +€213,089
up €213,089 (+16.5%), from €1.3m to €1.5m
- Staff costs +€76,003
up €76,003 (+10.6%), from €714,160 to €790,163
- Taxes +€35,643
up €35,643 (+24.6%), from €145,178 to €180,820
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 | €2,952,959 | €1,770,492 | -€1.2m | -40.0% |
| Fixed assets | 21/28 | €45,490 | €34,566 | -€10,924 | -24.0% |
| Tangible fixed assets | 22/27 | €40,220 | €29,297 | -€10,924 | -27.2% |
| Land and buildings | 22 | €0 | €0 | -€0 | -50.0% |
| Plant, machinery and equipment | 23 | €21,878 | €15,542 | -€6,336 | -29.0% |
| Furniture and vehicles | 24 | €18,341 | €13,754 | -€4,587 | -25.0% |
| Financial fixed assets | 28 | €5,270 | €5,270 | = | 0.0% |
| Current assets | 29/58 | €2,907,470 | €1,735,925 | -€1.2m | -40.3% |
| Stocks and contracts in progress | 3 | €203,604 | €209,360 | +€5,756 | +2.8% |
| Stocks | 30/36 | €203,604 | €209,360 | +€5,756 | +2.8% |
| Amounts receivable within one year | 40/41 | €713,830 | €606,045 | -€107,785 | -15.1% |
| Trade receivables | 40 | €588,823 | €532,683 | -€56,140 | -9.5% |
| Other amounts receivable | 41 | €125,007 | €73,362 | -€51,645 | -41.3% |
| Cash at bank and in hand | 54/58 | €1,977,428 | €905,050 | -€1.1m | -54.2% |
| Deferred charges and accrued income | 490/1 | €12,608 | €15,471 | +€2,863 | +22.7% |
| Total equity and liabilities | 10/49 | €2,952,959 | €1,770,492 | -€1.2m | -40.0% |
| Equity | 10/15 | €2,849,055 | €1,656,387 | -€1.2m | -41.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,830,455 | €1,637,787 | -€1.2m | -42.1% |
| Distributable reserves | 133 | €2,830,455 | €1,637,787 | -€1.2m | -42.1% |
| Amounts payable | 17/49 | €103,904 | €114,105 | +€10,201 | +9.8% |
| Amounts payable within one year | 42/48 | €103,904 | €114,105 | +€10,201 | +9.8% |
| Trade debts | 44 | €58,843 | €94,948 | +€36,105 | +61.4% |
| Suppliers | 440/4 | €58,843 | €94,948 | +€36,105 | +61.4% |
| Taxes, remuneration and social security | 45 | €45,061 | €19,157 | -€25,904 | -57.5% |
| Taxes | 450/3 | €10,178 | €10,178 | = | 0.0% |
| Remuneration and social security | 454/9 | €34,884 | €8,979 | -€25,904 | -74.3% |
| Non-recurring operating income | 76A | €18,100 | - | -€18,100 | |
| Remuneration, social security and pensions | 62 | €714,160 | €790,163 | +€76,003 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,484 | €18,898 | -€8,586 | -31.2% |
| Other operating charges | 640/8 | €27,675 | €24,685 | -€2,990 | -10.8% |
| Gross operating margin | 9900 | €1,292,108 | €1,505,197 | +€213,089 | +16.5% |
| Operating profit (loss) | 9901 | €522,789 | €671,450 | +€148,662 | +28.4% |
| Financial income | 75/76B | €14,957 | €21,829 | +€6,872 | +45.9% |
| Recurring financial income | 75 | €14,957 | €21,829 | +€6,872 | +45.9% |
| Financial charges | 65/66B | €4,997 | €5,127 | +€131 | +2.6% |
| Recurring financial charges | 65 | €4,997 | €5,127 | +€131 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €532,749 | €688,151 | +€155,403 | +29.2% |
| Income taxes | 67/77 | €145,178 | €180,820 | +€35,643 | +24.6% |
| Profit (loss) for the period | 9904 | €387,571 | €507,331 | +€119,760 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €387,571 | €507,331 | +€119,760 | +30.9% |
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 6 October 2026 via checked.be.