Devconaert: 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.
Devconaert
Largest movements
- Tangible fixed assets +€34,505
up €34,505 (+95.2%), from €36,241 to €70,746
of which Other tangible fixed assets: +€25,450
- Receivables within one year +€32,359
up €32,359 (+147.9%), from €21,874 to €54,233
of which Other amounts receivable: +€38,265
- Cash -€4,511
down €4,511 (-14.8%), from €30,467 to €25,955
mainly Investment in fixed assets (net) (-€51,117) and Receivables within one year (-€32,359)
- Reserves +€49,007
up €49,007 (+110.0%), from €44,571 to €93,578
of which Distributable reserves: +€49,007
- Tax, wage and social debts +€11,800
up €11,800 (+151.4%), from €7,792 to €19,592
of which Taxes: +€10,550
- Debts after one year +€9,929
new in 2025: €9,929
- Current portion of long-term debt -€4,902
down €4,902 (-40.8%), from €12,000 to €7,098
- Depreciation +€11,693
up €11,693 (+237.7%), from €4,919 to €16,612
- Gross operating margin +€8,555
up €8,555 (+10.9%), from €78,671 to €87,226
- Other operating charges +€1,673
up €1,673 (+247.6%), from €676 to €2,348
- Financial income +€1,066
up €1,066, from €0 to €1,066
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 | €90,710 | €154,600 | +€63,890 | +70.4% |
| Fixed assets | 21/28 | €36,241 | €70,746 | +€34,505 | +95.2% |
| Tangible fixed assets | 22/27 | €36,241 | €70,746 | +€34,505 | +95.2% |
| Land and buildings | 22 | €2,864 | €2,449 | -€415 | -14.5% |
| Plant, machinery and equipment | 23 | €2,957 | €3,523 | +€566 | +19.1% |
| Furniture and vehicles | 24 | €30,421 | €39,324 | +€8,903 | +29.3% |
| Other tangible fixed assets | 26 | - | €25,450 | +€25,450 | |
| Current assets | 29/58 | €54,469 | €83,855 | +€29,385 | +53.9% |
| Amounts receivable within one year | 40/41 | €21,874 | €54,233 | +€32,359 | +147.9% |
| Trade receivables | 40 | €21,874 | €15,968 | -€5,906 | -27.0% |
| Other amounts receivable | 41 | €0 | €38,265 | +€38,265 | |
| Cash at bank and in hand | 54/58 | €30,467 | €25,955 | -€4,511 | -14.8% |
| Deferred charges and accrued income | 490/1 | €2,128 | €3,666 | +€1,538 | +72.3% |
| Total equity and liabilities | 10/49 | €90,710 | €154,600 | +€63,890 | +70.4% |
| Equity | 10/15 | €63,171 | €112,178 | +€49,007 | +77.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,571 | €93,578 | +€49,007 | +110.0% |
| Non-distributable reserves | 130/1 | €226 | €226 | = | 0.0% |
| Reserves not available under the articles | 1311 | €226 | €226 | = | 0.0% |
| Distributable reserves | 133 | €44,345 | €93,352 | +€49,007 | +110.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €27,539 | €42,423 | +€14,883 | +54.0% |
| Amounts payable after more than one year | 17 | - | €9,929 | +€9,929 | |
| Financial debts | 170/4 | - | €9,929 | +€9,929 | |
| Amounts payable within one year | 42/48 | €26,679 | €31,883 | +€5,204 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €7,098 | -€4,902 | -40.8% |
| Financial debts | 43 | €39 | €20 | -€19 | -48.8% |
| Credit institutions | 430/8 | €39 | €20 | -€19 | -48.8% |
| Trade debts | 44 | €6,076 | €5,173 | -€903 | -14.9% |
| Suppliers | 440/4 | €6,076 | €5,173 | -€903 | -14.9% |
| Taxes, remuneration and social security | 45 | €7,792 | €19,592 | +€11,800 | +151.4% |
| Taxes | 450/3 | €7,792 | €18,342 | +€10,550 | +135.4% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €772 | €0 | -€772 | -100.0% |
| Accrued charges and deferred income | 492/3 | €860 | €610 | -€250 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,919 | €16,612 | +€11,693 | +237.7% |
| Other operating charges | 640/8 | €676 | €2,348 | +€1,673 | +247.6% |
| Gross operating margin | 9900 | €78,671 | €87,226 | +€8,555 | +10.9% |
| Operating profit (loss) | 9901 | €73,076 | €68,266 | -€4,811 | -6.6% |
| Financial income | 75/76B | €0 | €1,066 | +€1,066 | |
| Recurring financial income | 75 | €0 | €1,066 | +€1,066 | |
| Financial charges | 65/66B | €1,152 | €1,452 | +€300 | +26.0% |
| Recurring financial charges | 65 | €1,152 | €1,452 | +€300 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €71,925 | €67,880 | -€4,045 | -5.6% |
| Income taxes | 67/77 | €19,482 | €18,873 | -€609 | -3.1% |
| Profit (loss) for the period | 9904 | €52,443 | €49,007 | -€3,436 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,443 | €49,007 | -€3,436 | -6.6% |
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.