DEVATECH: what changed
Two financial 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.
DEVATECH
Largest movements
- Cash +€9,120
up €9,120 (+59.7%), from €15,271 to €24,391
mainly Net result for the year (+€22,271) and Trade debts (+€10,499)
- Receivables within one year +€6,348
up €6,348 (+72.8%), from €8,720 to €15,068
of which Trade receivables: +€6,357
- Profit (loss) carried forward +€22,271
up €22,271 (+37.3%), from -€59,715 to -€37,444
- Other debts -€19,990
down €19,990 (-34.8%), from €57,465 to €37,475
- Trade debts +€10,499
up €10,499 (+325%), from €3,226 to €13,725
- Tax, wage and social debts +€2,947
up €2,947 (+92.1%), from €3,199 to €6,146
- Taxes +€3,934
up €3,934 (+1,141%), from €345 to €4,278
- Gross operating margin +€2,812
up €2,812 (+11.0%), from €25,582 to €28,394
- Other operating charges -€427
down €427 (-25.8%), from €1,659 to €1,232
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.
Derived cash bridge
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 | €25,074 | €40,801 | +€15,727 | +62.7% |
| Fixed assets | 21/28 | €1,018 | €1,343 | +€325 | +31.9% |
| Tangible fixed assets | 22/27 | €1,018 | €1,343 | +€325 | +31.9% |
| Furniture and vehicles | 24 | €1,018 | €1,343 | +€325 | +31.9% |
| Current assets | 29/58 | €24,057 | €39,459 | +€15,402 | +64.0% |
| Amounts receivable within one year | 40/41 | €8,720 | €15,068 | +€6,348 | +72.8% |
| Trade receivables | 40 | €8,711 | €15,068 | +€6,357 | +73.0% |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | €15,271 | €24,391 | +€9,120 | +59.7% |
| Deferred charges and accrued income | 490/1 | €66 | - | -€66 | |
| Total equity and liabilities | 10/49 | €25,074 | €40,801 | +€15,727 | +62.7% |
| Equity | 10/15 | -€38,815 | -€16,544 | +€22,271 | +57.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,715 | -€37,444 | +€22,271 | +37.3% |
| Amounts payable | 17/49 | €63,890 | €57,346 | -€6,544 | -10.2% |
| Amounts payable within one year | 42/48 | €63,890 | €57,346 | -€6,544 | -10.2% |
| Trade debts | 44 | €3,226 | €13,725 | +€10,499 | +325% |
| Suppliers | 440/4 | €3,226 | €13,725 | +€10,499 | +325% |
| Taxes, remuneration and social security | 45 | €3,199 | €6,146 | +€2,947 | +92.1% |
| Taxes | 450/3 | €3,199 | €6,146 | +€2,947 | +92.1% |
| Other amounts payable | 47/48 | €57,465 | €37,475 | -€19,990 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €370 | +€231 | +165% |
| Other operating charges | 640/8 | €1,659 | €1,232 | -€427 | -25.8% |
| Gross operating margin | 9900 | €25,582 | €28,394 | +€2,812 | +11.0% |
| Operating profit (loss) | 9901 | €23,783 | €26,792 | +€3,009 | +12.7% |
| Financial income | 75/76B | €12 | €37 | +€26 | +224% |
| Recurring financial income | 75 | €12 | €37 | +€26 | +224% |
| Financial charges | 65/66B | €177 | €281 | +€104 | +58.9% |
| Recurring financial charges | 65 | €177 | €281 | +€104 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €23,618 | €26,549 | +€2,931 | +12.4% |
| Income taxes | 67/77 | €345 | €4,278 | +€3,934 | +1,141% |
| Profit (loss) for the period | 9904 | €23,274 | €22,271 | -€1,003 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,274 | €22,271 | -€1,003 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.