DevBeans: 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.
DevBeans
Largest movements
- Tangible fixed assets +€15,217
up €15,217 (+2122.5%), from €717 to €15,934
- Cash -€14,293
down €14,293 (-26.8%), from €53,358 to €39,065
mainly Investment in fixed assets (net) (-€18,393) and Trade debts (-€11,016)
- Trade debts -€11,016
down €11,016 (-96.2%), from €11,456 to €440
- Debts after one year +€8,511
new in 2025: €8,511
- Tax, wage and social debts -€6,757
down €6,757 (-66.7%), from €10,124 to €3,367
- Profit (loss) carried forward +€6,727
up €6,727 (+10.5%), from €64,179 to €70,906
- Current portion of long-term debt +€3,936
new in 2025: €3,936
- Gross operating margin -€19,777
down €19,777 (-56.7%), from €34,896 to €15,119
- Taxes -€4,867
down €4,867 (-59.1%), from €8,234 to €3,367
- Depreciation +€2,913
up €2,913 (+1103.1%), from €264 to €3,177
- Financial charges +€902
up €902 (+617.0%), from €146 to €1,048
- Other operating charges +€597
up €597 (+251.9%), from €237 to €833
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 | €88,815 | €90,160 | +€1,346 | +1.5% |
| Fixed assets | 21/28 | €717 | €15,934 | +€15,217 | +2122.5% |
| Tangible fixed assets | 22/27 | €717 | €15,934 | +€15,217 | +2122.5% |
| Furniture and vehicles | 24 | €717 | €15,934 | +€15,217 | +2122.5% |
| Current assets | 29/58 | €88,098 | €74,227 | -€13,871 | -15.7% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,740 | €20,162 | +€422 | +2.1% |
| Trade receivables | 40 | €8,740 | €9,115 | +€375 | +4.3% |
| Other amounts receivable | 41 | €11,000 | €11,047 | +€47 | +0.4% |
| Cash at bank and in hand | 54/58 | €53,358 | €39,065 | -€14,293 | -26.8% |
| Total equity and liabilities | 10/49 | €88,815 | €90,160 | +€1,346 | +1.5% |
| Equity | 10/15 | €67,179 | €73,906 | +€6,727 | +10.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,179 | €70,906 | +€6,727 | +10.5% |
| Amounts payable | 17/49 | €21,635 | €16,254 | -€5,381 | -24.9% |
| Amounts payable after more than one year | 17 | - | €8,511 | +€8,511 | |
| Financial debts | 170/4 | - | €8,511 | +€8,511 | |
| Amounts payable within one year | 42/48 | €21,635 | €7,743 | -€13,893 | -64.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,936 | +€3,936 | |
| Trade debts | 44 | €11,456 | €440 | -€11,016 | -96.2% |
| Suppliers | 440/4 | €11,456 | €440 | -€11,016 | -96.2% |
| Taxes, remuneration and social security | 45 | €10,124 | €3,367 | -€6,757 | -66.7% |
| Taxes | 450/3 | €10,124 | €3,367 | -€6,757 | -66.7% |
| Other amounts payable | 47/48 | €56 | - | -€56 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €3,177 | +€2,913 | +1103.1% |
| Other operating charges | 640/8 | €237 | €833 | +€597 | +251.9% |
| Non-recurring operating charges | 66A | €616 | €492 | -€124 | -20.2% |
| Gross operating margin | 9900 | €34,896 | €15,119 | -€19,777 | -56.7% |
| Operating profit (loss) | 9901 | €33,779 | €10,617 | -€23,162 | -68.6% |
| Financial income | 75/76B | €525 | €525 | = | 0.0% |
| Recurring financial income | 75 | €525 | €525 | = | 0.0% |
| Financial charges | 65/66B | €146 | €1,048 | +€902 | +617.0% |
| Recurring financial charges | 65 | €146 | €1,048 | +€902 | +617.0% |
| Profit (loss) for the period before taxes | 9903 | €34,158 | €10,094 | -€24,064 | -70.4% |
| Income taxes | 67/77 | €8,234 | €3,367 | -€4,867 | -59.1% |
| Profit (loss) for the period | 9904 | €25,925 | €6,727 | -€19,198 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,925 | €6,727 | -€19,198 | -74.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.