Devaput: 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.
Devaput
Largest movements
- Cash -€145,028
down €145,028 (-83.8%), from €173,160 to €28,132
mainly Current investments (-€64,327) and Net result for the year (-€55,138)
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€18,942
up €18,942 (+15.4%), from €122,859 to €141,800
- Financial income +€9,181
up €9,181 (+7.4%), from €123,281 to €132,462
- Taxes +€2,540
up €2,540 (+42.0%), from €6,050 to €8,590
- Gross operating margin +€836
up €836 (+3.0%), from -€27,451 to -€26,614
- Other operating charges -€296
down €296 (-2.7%), from €10,893 to €10,596
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,417,463 | €7,367,934 | -€49,528 | -0.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €7,417,463 | €7,367,934 | -€49,528 | -0.7% |
| Amounts receivable after more than one year | 29 | €175,445 | €175,445 | = | 0.0% |
| Trade receivables | 290 | €175,445 | €175,445 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,950 | €45,361 | +€31,411 | +225.2% |
| Other amounts receivable | 41 | €13,950 | €45,361 | +€31,411 | +225.2% |
| Current investments | 50/53 | €7,053,860 | €7,118,187 | +€64,327 | +0.9% |
| Cash at bank and in hand | 54/58 | €173,160 | €28,132 | -€145,028 | -83.8% |
| Deferred charges and accrued income | 490/1 | €1,048 | €809 | -€238 | -22.8% |
| Total equity and liabilities | 10/49 | €7,417,463 | €7,367,934 | -€49,528 | -0.7% |
| Equity | 10/15 | €7,395,362 | €7,340,224 | -€55,138 | -0.7% |
| Contributions | 10/11 | €6,900,000 | €6,900,000 | = | 0.0% |
| Reserves | 13 | €32,700 | €32,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €32,700 | €32,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €462,662 | €407,524 | -€55,138 | -11.9% |
| Amounts payable | 17/49 | €22,100 | €27,710 | +€5,610 | +25.4% |
| Amounts payable within one year | 42/48 | €10,036 | €13,858 | +€3,822 | +38.1% |
| Financial debts | 43 | - | €527 | +€527 | |
| Credit institutions | 430/8 | - | €527 | +€527 | |
| Trade debts | 44 | €252 | €0 | -€252 | -100.0% |
| Suppliers | 440/4 | €252 | €0 | -€252 | -100.0% |
| Taxes, remuneration and social security | 45 | €135 | €1,135 | +€1,000 | +740.7% |
| Taxes | 450/3 | €135 | €135 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €9,649 | €12,196 | +€2,547 | +26.4% |
| Accrued charges and deferred income | 492/3 | €12,065 | €13,852 | +€1,788 | +14.8% |
| Other operating charges | 640/8 | €10,893 | €10,596 | -€296 | -2.7% |
| Gross operating margin | 9900 | -€27,451 | -€26,614 | +€836 | +3.0% |
| Operating profit (loss) | 9901 | -€38,343 | -€37,211 | +€1,133 | +3.0% |
| Financial income | 75/76B | €123,281 | €132,462 | +€9,181 | +7.4% |
| Recurring financial income | 75 | €123,281 | €132,462 | +€9,181 | +7.4% |
| Financial charges | 65/66B | €122,859 | €141,800 | +€18,942 | +15.4% |
| Recurring financial charges | 65 | €122,859 | €141,800 | +€18,942 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,921 | -€46,549 | -€8,628 | -22.8% |
| Income taxes | 67/77 | €6,050 | €8,590 | +€2,540 | +42.0% |
| Profit (loss) for the period | 9904 | -€43,971 | -€55,138 | -€11,168 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,971 | -€55,138 | -€11,168 | -25.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.