DEVAQUIS: 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.
DEVAQUIS
Largest movements
- Receivables within one year +€37,347
up €37,347 (+44.3%), from €84,377 to €121,724
of which Other amounts receivable: +€19,197
- Cash +€7,759
up €7,759 (+25.5%), from €30,370 to €38,129
mainly Net result for the year (+€36,476) and Tax, wage and social debts (+€3,880)
- Tangible fixed assets -€2,441
down €2,441 (-5.9%), from €41,107 to €38,667
- Reserves +€36,584
up €36,584 (+29.5%), from €123,877 to €160,461
- Tax, wage and social debts +€3,880
up €3,880 (+32.9%), from €11,777 to €15,657
- Trade debts +€3,710
up €3,710 (+663.6%), from €559 to €4,269
- Gross operating margin +€6,705
up €6,705 (+13.2%), from €50,796 to €57,501
- Other operating charges -€4,914
down €4,914 (-80.5%), from €6,104 to €1,190
- Taxes +€3,708
up €3,708 (+29.8%), from €12,464 to €16,172
- Depreciation +€659
up €659 (+37.0%), from €1,782 to €2,441
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 | €155,903 | €198,520 | +€42,618 | +27.3% |
| Fixed assets | 21/28 | €41,107 | €38,667 | -€2,441 | -5.9% |
| Tangible fixed assets | 22/27 | €41,107 | €38,667 | -€2,441 | -5.9% |
| Land and buildings | 22 | €39,420 | €38,440 | -€980 | -2.5% |
| Plant, machinery and equipment | 23 | €1,443 | €227 | -€1,217 | -84.3% |
| Furniture and vehicles | 24 | €244 | - | -€244 | |
| Current assets | 29/58 | €114,795 | €159,853 | +€45,058 | +39.3% |
| Amounts receivable within one year | 40/41 | €84,377 | €121,724 | +€37,347 | +44.3% |
| Trade receivables | 40 | €29,040 | €47,190 | +€18,150 | +62.5% |
| Other amounts receivable | 41 | €55,337 | €74,534 | +€19,197 | +34.7% |
| Cash at bank and in hand | 54/58 | €30,370 | €38,129 | +€7,759 | +25.5% |
| Deferred charges and accrued income | 490/1 | €48 | - | -€48 | |
| Total equity and liabilities | 10/49 | €155,903 | €198,520 | +€42,618 | +27.3% |
| Equity | 10/15 | €142,119 | €178,595 | +€36,476 | +25.7% |
| Contributions | 10/11 | €18,134 | €18,134 | = | 0.0% |
| Reserves | 13 | €123,877 | €160,461 | +€36,584 | +29.5% |
| Distributable reserves | 133 | €123,877 | €160,461 | +€36,584 | +29.5% |
| Profit (loss) carried forward | 14 | €108 | - | -€108 | |
| Amounts payable | 17/49 | €13,784 | €19,926 | +€6,142 | +44.6% |
| Amounts payable within one year | 42/48 | €12,936 | €19,926 | +€6,990 | +54.0% |
| Trade debts | 44 | €559 | €4,269 | +€3,710 | +663.6% |
| Suppliers | 440/4 | €559 | €4,269 | +€3,710 | +663.6% |
| Taxes, remuneration and social security | 45 | €11,777 | €15,657 | +€3,880 | +32.9% |
| Taxes | 450/3 | €11,777 | €15,657 | +€3,880 | +32.9% |
| Other amounts payable | 47/48 | €600 | - | -€600 | |
| Accrued charges and deferred income | 492/3 | €848 | - | -€848 | |
| Non-recurring operating income | 76A | €2,057 | €629 | -€1,429 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,782 | €2,441 | +€659 | +37.0% |
| Other operating charges | 640/8 | €6,104 | €1,190 | -€4,914 | -80.5% |
| Gross operating margin | 9900 | €50,796 | €57,501 | +€6,705 | +13.2% |
| Operating profit (loss) | 9901 | €42,910 | €53,871 | +€10,960 | +25.5% |
| Financial income | 75/76B | €0 | €3 | +€3 | +30000.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +30000.0% |
| Financial charges | 65/66B | €819 | €1,225 | +€406 | +49.6% |
| Recurring financial charges | 65 | €819 | €1,225 | +€406 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €42,091 | €52,648 | +€10,557 | +25.1% |
| Income taxes | 67/77 | €12,464 | €16,172 | +€3,708 | +29.8% |
| Profit (loss) for the period | 9904 | €29,627 | €36,476 | +€6,849 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,627 | €36,476 | +€6,849 | +23.1% |
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 30 September 2026 via checked.be.