DEVD - ENV: 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.
DEVD - ENV
Largest movements
- Tangible fixed assets -€1,333
no longer reported in 2025 (was €1,333)
- Receivables within one year -€1,079
no longer reported in 2025 (was €1,079)
- Cash -€257
down €257 (-93.5%), from €275 to €18
mainly Net result for the year (-€4,962)
- Profit (loss) carried forward -€4,962
down €4,962 (-8.7%), from -€56,795 to -€61,757
- Other debts +€1,578
up €1,578 (+3.0%), from €52,927 to €54,506
- Tax, wage and social debts +€714
up €714 (+201.0%), from €355 to €1,069
- Depreciation -€3,163
down €3,163 (-70.4%), from €4,495 to €1,333
- Gross operating margin -€1,038
down €1,038 (-45.9%), from -€2,262 to -€3,300
- Taxes +€181
up €181, from -€49 to €132
- Financial charges +€93
up €93 (+166.9%), from €56 to €148
- Other operating charges +€48
new in 2025: €48
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 | €2,687 | €18 | -€2,669 | -99.3% |
| Fixed assets | 21/28 | €1,333 | - | -€1,333 | |
| Tangible fixed assets | 22/27 | €1,333 | - | -€1,333 | |
| Furniture and vehicles | 24 | €1,333 | - | -€1,333 | |
| Current assets | 29/58 | €1,355 | €18 | -€1,337 | -98.7% |
| Amounts receivable within one year | 40/41 | €1,079 | - | -€1,079 | |
| Other amounts receivable | 41 | €1,079 | - | -€1,079 | |
| Cash at bank and in hand | 54/58 | €275 | €18 | -€257 | -93.5% |
| Total equity and liabilities | 10/49 | €2,687 | €18 | -€2,669 | -99.3% |
| Equity | 10/15 | -€50,595 | -€55,557 | -€4,962 | -9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,795 | -€61,757 | -€4,962 | -8.7% |
| Amounts payable | 17/49 | €53,283 | €55,575 | +€2,292 | +4.3% |
| Amounts payable within one year | 42/48 | €53,283 | €55,575 | +€2,292 | +4.3% |
| Taxes, remuneration and social security | 45 | €355 | €1,069 | +€714 | +201.0% |
| Taxes | 450/3 | €355 | €1,069 | +€714 | +201.0% |
| Other amounts payable | 47/48 | €52,927 | €54,506 | +€1,578 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,495 | €1,333 | -€3,163 | -70.4% |
| Other operating charges | 640/8 | - | €48 | +€48 | |
| Gross operating margin | 9900 | -€2,262 | -€3,300 | -€1,038 | -45.9% |
| Operating profit (loss) | 9901 | -€6,758 | -€4,681 | +€2,077 | +30.7% |
| Financial charges | 65/66B | €56 | €148 | +€93 | +166.9% |
| Recurring financial charges | 65 | €56 | €148 | +€93 | +166.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,814 | -€4,830 | +€1,984 | +29.1% |
| Income taxes | 67/77 | -€49 | €132 | +€181 | |
| Profit (loss) for the period | 9904 | -€6,765 | -€4,962 | +€1,803 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,765 | -€4,962 | +€1,803 | +26.7% |
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 29 September 2026 via checked.be.