DÉVÁN: 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.
DÉVÁN
Largest movements
- Receivables within one year +€190,228
up €190,228 (+593.2%), from €32,068 to €222,296
of which Other amounts receivable: +€163,290
- Trade debts +€181,910
up €181,910 (+16797.8%), from €1,083 to €182,993
- Reserves +€5,462
up €5,462 (+45.6%), from €11,979 to €17,441
of which Distributable reserves: +€5,462
- Gross operating margin -€4,453
down €4,453 (-30.2%), from €14,736 to €10,283
- Taxes +€1,494
up €1,494 (+136.1%), from €1,098 to €2,592
- Other operating charges +€400
new in 2025: €400
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 | €32,830 | €223,292 | +€190,462 | +580.2% |
| Current assets | 29/58 | €32,830 | €223,292 | +€190,462 | +580.2% |
| Amounts receivable within one year | 40/41 | €32,068 | €222,296 | +€190,228 | +593.2% |
| Trade receivables | 40 | €18,150 | €45,089 | +€26,939 | +148.4% |
| Other amounts receivable | 41 | €13,918 | €177,207 | +€163,290 | +1173.2% |
| Current investments | 50/53 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | - | €996 | +€996 | |
| Deferred charges and accrued income | 490/1 | €755 | - | -€755 | |
| Total equity and liabilities | 10/49 | €32,830 | €223,292 | +€190,462 | +580.2% |
| Equity | 10/15 | €30,579 | €36,041 | +€5,462 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,979 | €17,441 | +€5,462 | +45.6% |
| Non-distributable reserves | 130/1 | €999 | €999 | = | 0.0% |
| Reserves not available under the articles | 1311 | €999 | €999 | = | 0.0% |
| Distributable reserves | 133 | €10,980 | €16,441 | +€5,462 | +49.7% |
| Amounts payable | 17/49 | €2,251 | €187,251 | +€185,000 | +8218.9% |
| Amounts payable within one year | 42/48 | €2,251 | €187,251 | +€185,000 | +8218.9% |
| Trade debts | 44 | €1,083 | €182,993 | +€181,910 | +16797.8% |
| Suppliers | 440/4 | €1,083 | €182,993 | +€181,910 | +16797.8% |
| Taxes, remuneration and social security | 45 | €1,098 | €2,592 | +€1,494 | +136.1% |
| Taxes | 450/3 | €1,098 | €2,592 | +€1,494 | +136.1% |
| Other amounts payable | 47/48 | €70 | €1,666 | +€1,596 | +2280.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €14,736 | €10,283 | -€4,453 | -30.2% |
| Operating profit (loss) | 9901 | €14,736 | €9,883 | -€4,853 | -32.9% |
| Financial charges | 65/66B | €64 | €163 | +€99 | +155.8% |
| Recurring financial charges | 65 | €64 | €163 | +€99 | +155.8% |
| Profit (loss) for the period before taxes | 9903 | €14,672 | €9,720 | -€4,952 | -33.8% |
| Income taxes | 67/77 | €1,098 | €2,592 | +€1,494 | +136.1% |
| Profit (loss) for the period | 9904 | €13,574 | €7,128 | -€6,446 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,574 | €7,128 | -€6,446 | -47.5% |
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.