DEVARY: 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.
DEVARY
Largest movements
- Tangible fixed assets -€8,844
down €8,844 (-2.5%), from €354,781 to €345,937
- Reserves -€10,689
down €10,689 (-7.7%), from €138,704 to €128,014
of which Distributable reserves: -€10,689
- Gross operating margin -€1,351
down €1,351 (-60.9%), from €2,220 to €869
- Other operating charges -€443
down €443 (-15.6%), from €2,834 to €2,391
- Financial income +€88
up €88 (+171.3%), from €51 to €139
- Financial charges -€27
down €27 (-5.6%), from €489 to €462
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 | €366,425 | €354,204 | -€12,221 | -3.3% |
| Fixed assets | 21/28 | €354,781 | €345,937 | -€8,844 | -2.5% |
| Tangible fixed assets | 22/27 | €354,781 | €345,937 | -€8,844 | -2.5% |
| Land and buildings | 22 | €354,781 | €345,937 | -€8,844 | -2.5% |
| Current assets | 29/58 | €11,644 | €8,268 | -€3,377 | -29.0% |
| Amounts receivable within one year | 40/41 | €15 | €42 | +€26 | +171.2% |
| Other amounts receivable | 41 | €15 | €42 | +€26 | +171.2% |
| Cash at bank and in hand | 54/58 | €11,629 | €8,226 | -€3,403 | -29.3% |
| Total equity and liabilities | 10/49 | €366,425 | €354,204 | -€12,221 | -3.3% |
| Equity | 10/15 | €337,104 | €326,414 | -€10,689 | -3.2% |
| Contributions | 10/11 | €198,400 | €198,400 | = | 0.0% |
| Capital | 10 | €198,400 | €198,400 | = | 0.0% |
| Issued capital | 100 | €198,400 | €198,400 | = | 0.0% |
| Reserves | 13 | €138,704 | €128,014 | -€10,689 | -7.7% |
| Non-distributable reserves | 130/1 | €19,840 | €19,840 | = | 0.0% |
| Legal reserve | 130 | €19,840 | €19,840 | = | 0.0% |
| Distributable reserves | 133 | €118,864 | €108,174 | -€10,689 | -9.0% |
| Amounts payable | 17/49 | €29,322 | €27,790 | -€1,532 | -5.2% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,673 | €7,590 | -€1,084 | -12.5% |
| Trade debts | 44 | €301 | €317 | +€17 | +5.5% |
| Suppliers | 440/4 | €301 | €317 | +€17 | +5.5% |
| Other amounts payable | 47/48 | €8,373 | €7,273 | -€1,100 | -13.1% |
| Accrued charges and deferred income | 492/3 | €648 | €200 | -€448 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,844 | €8,844 | = | 0.0% |
| Other operating charges | 640/8 | €2,834 | €2,391 | -€443 | -15.6% |
| Gross operating margin | 9900 | €2,220 | €869 | -€1,351 | -60.9% |
| Operating profit (loss) | 9901 | -€9,459 | -€10,366 | -€907 | -9.6% |
| Financial income | 75/76B | €51 | €139 | +€88 | +171.3% |
| Recurring financial income | 75 | €51 | €139 | +€88 | +171.3% |
| Financial charges | 65/66B | €489 | €462 | -€27 | -5.6% |
| Recurring financial charges | 65 | €489 | €462 | -€27 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,897 | -€10,689 | -€792 | -8.0% |
| Profit (loss) for the period | 9904 | -€9,897 | -€10,689 | -€792 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,897 | -€10,689 | -€792 | -8.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.