DEVCONCEPT: what changed
What changed
DEVCONCEPT
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€63,795
2025 · €76,104-€12,310
Equity
€214,432
2025 · €329,886-€115,455
Cash
€109,562
2025 · €133,362-€23,800
Balance sheet total
€397,466
2025 · €544,555-€147,089
Largest movements
Assets
- Current investments -€92,000
down €92,000 (-92.0%), from €100,000 to €8,000
- Receivables after one year -€30,000
down €30,000 (-100%), from €30,000 to €0
- Cash -€23,800
down €23,800 (-17.8%), from €133,362 to €109,562
mainly Contributions, distributions and other (-€179,249) and Debts after one year (-€17,065)
Equity and liabilities
- Reserves -€115,455
down €115,455 (-35.0%), from €329,886 to €214,432
- Debts after one year -€17,065
down €17,065 (-16.5%), from €103,689 to €86,623
- Other debts -€7,793
down €7,793 (-10.2%), from €76,201 to €68,408
Income statement
- Gross operating margin -€12,193
down €12,193 (-10.2%), from €119,891 to €107,698
- Taxes -€5,289
down €5,289 (-17.5%), from €30,241 to €24,952
- Depreciation +€4,632
up €4,632 (+36.9%), from €12,557 to €17,190
- Financial income -€1,214
down €1,214 (-39.2%), from €3,100 to €1,886
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€76,104
Gross operating margin
-€12,193
Depreciation
-€4,632
Other operating charges
-€39
Financial income
-€1,214
Financial charges
+€480
Taxes
+€5,289
Result 2026
€63,795
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€95,790
Investment
+€76,442
Financing
-€196,032
Cash 2025
€133,362
From operations (derived)
+€95,790
Net result for the year
+€63,795
Depreciation
+€17,190
Receivables after one year
+€30,000
Receivables within one year
-€1,102
Deferred charges and accrued income
+€759
Trade debts
-€2,016
Tax, wage and social debts
-€5,043
Other debts
-€7,793
Investment (derived)
+€76,442
Investment in fixed assets (net)
-€15,558
Current investments
+€92,000
Financing
-€196,032
Debts after one year
-€17,065
Current portion of long-term debt
+€283
Contributions, distributions and other
-€179,249
Cash 2026
€109,562
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,555 | €397,466 | -€147,089 | -27.0% |
| Fixed assets | 21/28 | €240,016 | €238,384 | -€1,631 | -0.7% |
| Tangible fixed assets | 22/27 | €240,016 | €238,384 | -€1,631 | -0.7% |
| Land and buildings | 22 | €78,040 | €78,040 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,364 | €2,806 | +€1,442 | +106% |
| Furniture and vehicles | 24 | €8,593 | €14,329 | +€5,736 | +66.7% |
| Other tangible fixed assets | 26 | €152,019 | €143,210 | -€8,809 | -5.8% |
| Current assets | 29/58 | €304,539 | €159,082 | -€145,457 | -47.8% |
| Amounts receivable after more than one year | 29 | €30,000 | €0 | -€30,000 | -100% |
| Other amounts receivable | 291 | €30,000 | €0 | -€30,000 | -100% |
| Amounts receivable within one year | 40/41 | €39,679 | €40,781 | +€1,102 | +2.8% |
| Trade receivables | 40 | €37,500 | €35,734 | -€1,766 | -4.7% |
| Other amounts receivable | 41 | €2,179 | €5,048 | +€2,869 | +132% |
| Current investments | 50/53 | €100,000 | €8,000 | -€92,000 | -92.0% |
| Cash at bank and in hand | 54/58 | €133,362 | €109,562 | -€23,800 | -17.8% |
| Deferred charges and accrued income | 490/1 | €1,498 | €739 | -€759 | -50.7% |
| Total equity and liabilities | 10/49 | €544,555 | €397,466 | -€147,089 | -27.0% |
| Equity | 10/15 | €329,886 | €214,432 | -€115,455 | -35.0% |
| Reserves | 13 | €329,886 | €214,432 | -€115,455 | -35.0% |
| Distributable reserves | 133 | €329,886 | €214,432 | -€115,455 | -35.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €214,669 | €183,035 | -€31,634 | -14.7% |
| Amounts payable after more than one year | 17 | €103,689 | €86,623 | -€17,065 | -16.5% |
| Financial debts | 170/4 | €103,689 | €86,623 | -€17,065 | -16.5% |
| Amounts payable within one year | 42/48 | €110,980 | €96,411 | -€14,569 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €16,783 | €17,065 | +€283 | +1.7% |
| Trade debts | 44 | €3,439 | €1,423 | -€2,016 | -58.6% |
| Suppliers | 440/4 | €3,439 | €1,423 | -€2,016 | -58.6% |
| Taxes, remuneration and social security | 45 | €14,557 | €9,515 | -€5,043 | -34.6% |
| Taxes | 450/3 | €14,557 | €9,515 | -€5,043 | -34.6% |
| Other amounts payable | 47/48 | €76,201 | €68,408 | -€7,793 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,557 | €17,190 | +€4,632 | +36.9% |
| Other operating charges | 640/8 | €1,451 | €1,490 | +€39 | +2.7% |
| Gross operating margin | 9900 | €119,891 | €107,698 | -€12,193 | -10.2% |
| Operating profit (loss) | 9901 | €105,884 | €89,019 | -€16,864 | -15.9% |
| Financial income | 75/76B | €3,100 | €1,886 | -€1,214 | -39.2% |
| Recurring financial income | 75 | €3,100 | €1,886 | -€1,214 | -39.2% |
| Financial charges | 65/66B | €2,638 | €2,158 | -€480 | -18.2% |
| Recurring financial charges | 65 | €2,638 | €2,158 | -€480 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €106,346 | €88,747 | -€17,599 | -16.5% |
| Income taxes | 67/77 | €30,241 | €24,952 | -€5,289 | -17.5% |
| Profit (loss) for the period | 9904 | €76,104 | €63,795 | -€12,310 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,104 | €63,795 | -€12,310 | -16.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.