DEVANN: what changed
What changed
DEVANN
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€1,707
2024 · €9,782-€11,489
Equity
€717,168
2024 · €718,875-€1,707
Cash
€23,526
2024 · €18,880+€4,646
Balance sheet total
€858,735
2024 · €1.3m-€405,480
Largest movements
Assets
- Receivables after one year -€353,000
down €353,000 (-100%), from €353,000 to €0
- Current investments -€45,537
down €45,537 (-5.3%), from €856,402 to €810,865
Equity and liabilities
- Other debts -€418,292
down €418,292 (-82.0%), from €509,901 to €91,608
- Accrued charges and deferred income +€13,523
up €13,523 (+39.5%), from €34,222 to €47,745
Income statement
- Financial charges +€11,081
up €11,081 (+259%), from €4,272 to €15,354
- Financial income -€3,086
down €3,086 (-11.2%), from €27,509 to €24,423
- Taxes -€2,415
down €2,415 (-76.5%), from €3,158 to €743
- Gross operating margin +€419
up €419 (+581%), from €72 to €491
- Other operating charges +€123
up €123 (+32.6%), from €379 to €502
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€9,782
Gross operating margin
+€419
Depreciation
-€33
Other operating charges
-€123
Financial income
-€3,086
Financial charges
-€11,081
Taxes
+€2,415
Result 2025
-€1,707
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€40,917
Investment
+€45,564
Financing
€0
Cash 2024
€18,880
From operations (derived)
-€40,917
Net result for the year
-€1,707
Depreciation
+€10,022
Receivables after one year
+€353,000
Receivables within one year
-€1,582
Deferred charges and accrued income
+€3,123
Smaller working-capital items
+€996
Other debts
-€418,292
Accrued charges and deferred income
+€13,523
Investment (derived)
+€45,564
Investment in fixed assets (net)
+€27
Current investments
+€45,537
Cash 2025
€23,526
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,264,215 | €858,735 | -€405,480 | -32.1% |
| Fixed assets | 21/28 | €28,335 | €18,286 | -€10,049 | -35.5% |
| Tangible fixed assets | 22/27 | €28,309 | €18,286 | -€10,022 | -35.4% |
| Furniture and vehicles | 24 | €28,309 | €18,286 | -€10,022 | -35.4% |
| Financial fixed assets | 28 | €27 | €0 | -€27 | -100% |
| Current assets | 29/58 | €1,235,880 | €840,449 | -€395,431 | -32.0% |
| Amounts receivable after more than one year | 29 | €353,000 | €0 | -€353,000 | -100% |
| Other amounts receivable | 291 | €353,000 | €0 | -€353,000 | -100% |
| Amounts receivable within one year | 40/41 | €4,475 | €6,058 | +€1,582 | +35.4% |
| Trade receivables | 40 | €1,704 | €1,959 | +€255 | +15.0% |
| Other amounts receivable | 41 | €2,772 | €4,099 | +€1,327 | +47.9% |
| Current investments | 50/53 | €856,402 | €810,865 | -€45,537 | -5.3% |
| Cash at bank and in hand | 54/58 | €18,880 | €23,526 | +€4,646 | +24.6% |
| Deferred charges and accrued income | 490/1 | €3,123 | €0 | -€3,123 | -100% |
| Total equity and liabilities | 10/49 | €1,264,215 | €858,735 | -€405,480 | -32.1% |
| Equity | 10/15 | €718,875 | €717,168 | -€1,707 | -0.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €706,375 | €706,375 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €704,520 | €704,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€1,707 | -€1,707 | |
| Amounts payable | 17/49 | €545,340 | €141,567 | -€403,773 | -74.0% |
| Amounts payable within one year | 42/48 | €511,119 | €93,823 | -€417,296 | -81.6% |
| Trade debts | 44 | €334 | €342 | +€8 | +2.3% |
| Suppliers | 440/4 | €334 | €342 | +€8 | +2.3% |
| Taxes, remuneration and social security | 45 | €884 | €1,872 | +€988 | +112% |
| Taxes | 450/3 | €884 | €1,872 | +€988 | +112% |
| Other amounts payable | 47/48 | €509,901 | €91,608 | -€418,292 | -82.0% |
| Accrued charges and deferred income | 492/3 | €34,222 | €47,745 | +€13,523 | +39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,990 | €10,022 | +€33 | +0.3% |
| Other operating charges | 640/8 | €379 | €502 | +€123 | +32.6% |
| Gross operating margin | 9900 | €72 | €491 | +€419 | +581% |
| Operating profit (loss) | 9901 | -€10,296 | -€10,033 | +€263 | +2.6% |
| Financial income | 75/76B | €27,509 | €24,423 | -€3,086 | -11.2% |
| Recurring financial income | 75 | €27,509 | €24,423 | -€3,086 | -11.2% |
| Financial charges | 65/66B | €4,272 | €15,354 | +€11,081 | +259% |
| Recurring financial charges | 65 | €4,272 | €15,354 | +€11,081 | +259% |
| Profit (loss) for the period before taxes | 9903 | €12,940 | -€964 | -€13,904 | |
| Income taxes | 67/77 | €3,158 | €743 | -€2,415 | -76.5% |
| Profit (loss) for the period | 9904 | €9,782 | -€1,707 | -€11,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,782 | -€1,707 | -€11,489 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.