DEVANLOO: 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.
DEVANLOO
Largest movements
- Cash +€17,507
up €17,507 (+119.5%), from €14,652 to €32,159
mainly Net result for the year (+€15,492) and Contributions, distributions and other (+€5,900)
- Receivables within one year -€4,516
down €4,516 (-78.2%), from €5,778 to €1,263
- Tangible fixed assets +€1,610
up €1,610 (+4.6%), from €35,183 to €36,794
of which Plant, machinery and equipment: +€2,482
- Deferred charges and accrued income -€1,086
down €1,086 (-88.1%), from €1,232 to €146
- Profit (loss) carried forward +€15,492
up €15,492 (+62.3%), from €24,879 to €40,371
- Contributions +€5,900
up €5,900 (+46.5%), from €12,700 to €18,600
- Tax, wage and social debts -€4,178
down €4,178 (-39.8%), from €10,495 to €6,317
of which Taxes: -€6,846
- Other debts -€3,698
down €3,698 (-42.2%), from €8,771 to €5,073
- Staff costs +€8,302
up €8,302 (+73.1%), from €11,354 to €19,656
- Depreciation +€3,936
up €3,936 (+324.2%), from €1,214 to €5,150
- Taxes -€3,927
down €3,927 (-51.2%), from €7,668 to €3,740
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 | €56,845 | €70,362 | +€13,516 | +23.8% |
| Fixed assets | 21/28 | €35,183 | €36,794 | +€1,610 | +4.6% |
| Tangible fixed assets | 22/27 | €35,183 | €36,794 | +€1,610 | +4.6% |
| Plant, machinery and equipment | 23 | €6,769 | €9,251 | +€2,482 | +36.7% |
| Furniture and vehicles | 24 | €28,414 | €27,543 | -€871 | -3.1% |
| Current assets | 29/58 | €21,662 | €33,568 | +€11,906 | +55.0% |
| Amounts receivable within one year | 40/41 | €5,778 | €1,263 | -€4,516 | -78.2% |
| Other amounts receivable | 41 | €5,778 | €1,263 | -€4,516 | -78.2% |
| Cash at bank and in hand | 54/58 | €14,652 | €32,159 | +€17,507 | +119.5% |
| Deferred charges and accrued income | 490/1 | €1,232 | €146 | -€1,086 | -88.1% |
| Total equity and liabilities | 10/49 | €56,845 | €70,362 | +€13,516 | +23.8% |
| Equity | 10/15 | €37,579 | €58,971 | +€21,392 | +56.9% |
| Contributions | 10/11 | €12,700 | €18,600 | +€5,900 | +46.5% |
| Profit (loss) carried forward | 14 | €24,879 | €40,371 | +€15,492 | +62.3% |
| Amounts payable | 17/49 | €19,266 | €11,390 | -€7,876 | -40.9% |
| Amounts payable within one year | 42/48 | €19,266 | €11,390 | -€7,876 | -40.9% |
| Taxes, remuneration and social security | 45 | €10,495 | €6,317 | -€4,178 | -39.8% |
| Taxes | 450/3 | €7,668 | €822 | -€6,846 | -89.3% |
| Remuneration and social security | 454/9 | €2,828 | €5,495 | +€2,668 | +94.3% |
| Other amounts payable | 47/48 | €8,771 | €5,073 | -€3,698 | -42.2% |
| Non-recurring operating income | 76A | €1,529 | - | -€1,529 | |
| Remuneration, social security and pensions | 62 | €11,354 | €19,656 | +€8,302 | +73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,214 | €5,150 | +€3,936 | +324.2% |
| Other operating charges | 640/8 | €1,661 | €2,010 | +€350 | +21.0% |
| Gross operating margin | 9900 | €46,082 | €46,141 | +€59 | +0.1% |
| Operating profit (loss) | 9901 | €31,853 | €19,325 | -€12,528 | -39.3% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1022.2% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1022.2% |
| Financial charges | 65/66B | €139 | €96 | -€43 | -31.0% |
| Recurring financial charges | 65 | €139 | €96 | -€43 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €31,715 | €19,232 | -€12,483 | -39.4% |
| Income taxes | 67/77 | €7,668 | €3,740 | -€3,927 | -51.2% |
| Profit (loss) for the period | 9904 | €24,047 | €15,492 | -€8,555 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,047 | €15,492 | -€8,555 | -35.6% |
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 8 October 2026 via checked.be.