DevByB: 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.
DevByB
Largest movements
- Receivables within one year -€1,888
no longer reported in 2025 (was €1,888)
of which Trade receivables: -€1,600
- Cash -€247
down €247 (-33.6%), from €735 to €488
mainly Trade debts (-€3,941) and Net result for the year (-€3,486)
- Other debts +€5,039
new in 2025: €5,039
- Trade debts -€3,941
down €3,941 (-99.4%), from €3,967 to €25
- Profit (loss) carried forward -€3,486
down €3,486 (-54.9%), from -€6,344 to -€9,830
- Tax, wage and social debts +€253
new in 2025: €253
- Gross operating margin +€2,975
up €2,975 (+49.8%), from -€5,972 to -€2,998
- Financial charges +€471
up €471 (+704.6%), from €67 to €537
- Other operating charges -€321
no longer reported in 2025 (was €321)
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 | €2,623 | €488 | -€2,135 | -81.4% |
| Current assets | 29/58 | €2,623 | €488 | -€2,135 | -81.4% |
| Amounts receivable within one year | 40/41 | €1,888 | - | -€1,888 | |
| Trade receivables | 40 | €1,600 | - | -€1,600 | |
| Other amounts receivable | 41 | €288 | - | -€288 | |
| Cash at bank and in hand | 54/58 | €735 | €488 | -€247 | -33.6% |
| Total equity and liabilities | 10/49 | €2,623 | €488 | -€2,135 | -81.4% |
| Equity | 10/15 | -€1,344 | -€4,830 | -€3,486 | -259.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,344 | -€9,830 | -€3,486 | -54.9% |
| Amounts payable | 17/49 | €3,967 | €5,317 | +€1,351 | +34.0% |
| Amounts payable within one year | 42/48 | €3,967 | €5,317 | +€1,351 | +34.0% |
| Trade debts | 44 | €3,967 | €25 | -€3,941 | -99.4% |
| Suppliers | 440/4 | €3,967 | €25 | -€3,941 | -99.4% |
| Taxes, remuneration and social security | 45 | - | €253 | +€253 | |
| Taxes | 450/3 | - | €253 | +€253 | |
| Other amounts payable | 47/48 | - | €5,039 | +€5,039 | |
| Other operating charges | 640/8 | €321 | - | -€321 | |
| Gross operating margin | 9900 | -€5,972 | -€2,998 | +€2,975 | +49.8% |
| Operating profit (loss) | 9901 | -€6,293 | -€2,998 | +€3,296 | +52.4% |
| Financial income | 75/76B | €16 | €49 | +€33 | +202.9% |
| Recurring financial income | 75 | €16 | €49 | +€33 | +202.9% |
| Financial charges | 65/66B | €67 | €537 | +€471 | +704.6% |
| Recurring financial charges | 65 | €67 | €537 | +€471 | +704.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,344 | -€3,486 | +€2,858 | +45.1% |
| Profit (loss) for the period | 9904 | -€6,344 | -€3,486 | +€2,858 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,344 | -€3,486 | +€2,858 | +45.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.