DEVAPOM: 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.
DEVAPOM
Largest movements
- Tangible fixed assets +€36,286
up €36,286 (+23.6%), from €153,584 to €189,870
of which Furniture and vehicles: +€53,416
- Cash +€13,575
up €13,575 (+616.9%), from €2,201 to €15,776
mainly Other debts (+€65,699) and Depreciation (+€31,375)
- Other debts +€65,699
up €65,699 (+936.2%), from €7,017 to €72,716
- Reserves +€58,039
up €58,039 (+281.5%), from €20,620 to €78,659
of which Distributable reserves: +€58,039
- Profit (loss) carried forward -€55,771
no longer reported in 2025 (was €55,771)
- Tax, wage and social debts -€42,525
down €42,525 (-97.2%), from €43,760 to €1,234
of which Remuneration and social security: -€23,000
- Debts after one year +€18,739
up €18,739 (+15.4%), from €121,981 to €140,720
- Depreciation +€17,351
up €17,351 (+123.7%), from €14,023 to €31,375
- Gross operating margin -€4,259
down €4,259 (-9.6%), from €44,511 to €40,252
- Financial charges +€955
up €955 (+20.4%), from €4,680 to €5,635
- Taxes +€521
new in 2025: €521
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 | €394,180 | €444,044 | +€49,863 | +12.6% |
| Fixed assets | 21/28 | €153,584 | €189,870 | +€36,286 | +23.6% |
| Tangible fixed assets | 22/27 | €153,584 | €189,870 | +€36,286 | +23.6% |
| Land and buildings | 22 | €0 | - | -€0 | |
| Plant, machinery and equipment | 23 | €4,971 | €4,473 | -€498 | -10.0% |
| Furniture and vehicles | 24 | €7,936 | €61,352 | +€53,416 | +673.1% |
| Leasing and similar rights | 25 | €140,677 | €124,045 | -€16,632 | -11.8% |
| Current assets | 29/58 | €240,596 | €254,173 | +€13,577 | +5.6% |
| Amounts receivable within one year | 40/41 | €238,396 | €237,868 | -€528 | -0.2% |
| Trade receivables | 40 | €238,396 | €236,874 | -€1,522 | -0.6% |
| Other amounts receivable | 41 | - | €994 | +€994 | |
| Cash at bank and in hand | 54/58 | €2,201 | €15,776 | +€13,575 | +616.9% |
| Deferred charges and accrued income | 490/1 | - | €529 | +€529 | |
| Total equity and liabilities | 10/49 | €394,180 | €444,044 | +€49,863 | +12.6% |
| Equity | 10/15 | €82,591 | €84,859 | +€2,268 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,620 | €78,659 | +€58,039 | +281.5% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €620 | €58,659 | +€58,039 | +9361.1% |
| Profit (loss) carried forward | 14 | €55,771 | - | -€55,771 | |
| Amounts payable | 17/49 | €311,589 | €359,185 | +€47,596 | +15.3% |
| Amounts payable after more than one year | 17 | €121,981 | €140,720 | +€18,739 | +15.4% |
| Financial debts | 170/4 | €121,981 | €140,720 | +€18,739 | +15.4% |
| Amounts payable within one year | 42/48 | €189,608 | €218,464 | +€28,857 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €22,471 | €33,871 | +€11,401 | +50.7% |
| Trade debts | 44 | €116,360 | €110,643 | -€5,717 | -4.9% |
| Suppliers | 440/4 | €116,360 | €110,643 | -€5,717 | -4.9% |
| Taxes, remuneration and social security | 45 | €43,760 | €1,234 | -€42,525 | -97.2% |
| Taxes | 450/3 | €20,760 | €1,234 | -€19,525 | -94.1% |
| Remuneration and social security | 454/9 | €23,000 | - | -€23,000 | |
| Other amounts payable | 47/48 | €7,017 | €72,716 | +€65,699 | +936.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,023 | €31,375 | +€17,351 | +123.7% |
| Other operating charges | 640/8 | €386 | €515 | +€129 | +33.3% |
| Gross operating margin | 9900 | €44,511 | €40,252 | -€4,259 | -9.6% |
| Operating profit (loss) | 9901 | €30,101 | €8,362 | -€21,739 | -72.2% |
| Financial income | 75/76B | - | €62 | +€62 | |
| Recurring financial income | 75 | - | €62 | +€62 | |
| Financial charges | 65/66B | €4,680 | €5,635 | +€955 | +20.4% |
| Recurring financial charges | 65 | €4,680 | €5,635 | +€955 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €25,421 | €2,789 | -€22,632 | -89.0% |
| Income taxes | 67/77 | - | €521 | +€521 | |
| Profit (loss) for the period | 9904 | €25,421 | €2,268 | -€23,154 | -91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,421 | €2,268 | -€23,154 | -91.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.