DEVEA Consulting: 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.
DEVEA Consulting
Largest movements
- Current investments -€46,849
down €46,849 (-51.3%), from €91,340 to €44,492
- Receivables within one year +€26,453
up €26,453 (+71.6%), from €36,928 to €63,381
of which Trade receivables: +€28,923
- Cash +€14,063
up €14,063 (+155.6%), from €9,035 to €23,098
mainly Other debts (+€93,672) and Net result for the year (+€91,546)
- Profit (loss) carried forward -€100,454
down €100,454 (-96.3%), from €104,368 to €3,914
- Other debts +€93,672
new in 2025: €93,672
- Trade debts -€1,634
down €1,634 (-26.0%), from €6,284 to €4,651
- Gross operating margin +€34,147
up €34,147 (+41.0%), from €83,335 to €117,482
- Taxes +€7,377
up €7,377 (+40.4%), from €18,251 to €25,628
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 | €143,078 | €136,016 | -€7,062 | -4.9% |
| Fixed assets | 21/28 | €3,039 | €3,089 | +€50 | +1.7% |
| Tangible fixed assets | 22/27 | €3,039 | €3,089 | +€50 | +1.7% |
| Furniture and vehicles | 24 | €3,039 | €2,120 | -€919 | -30.2% |
| Other tangible fixed assets | 26 | - | €969 | +€969 | |
| Current assets | 29/58 | €140,039 | €132,927 | -€7,112 | -5.1% |
| Amounts receivable within one year | 40/41 | €36,928 | €63,381 | +€26,453 | +71.6% |
| Trade receivables | 40 | €34,458 | €63,381 | +€28,923 | +83.9% |
| Other amounts receivable | 41 | €2,470 | - | -€2,470 | |
| Current investments | 50/53 | €91,340 | €44,492 | -€46,849 | -51.3% |
| Cash at bank and in hand | 54/58 | €9,035 | €23,098 | +€14,063 | +155.6% |
| Deferred charges and accrued income | 490/1 | €2,736 | €1,957 | -€780 | -28.5% |
| Total equity and liabilities | 10/49 | €143,078 | €136,016 | -€7,062 | -4.9% |
| Equity | 10/15 | €107,368 | €6,914 | -€100,454 | -93.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,368 | €3,914 | -€100,454 | -96.3% |
| Amounts payable | 17/49 | €35,711 | €129,102 | +€93,392 | +261.5% |
| Amounts payable within one year | 42/48 | €35,711 | €129,102 | +€93,392 | +261.5% |
| Trade debts | 44 | €6,284 | €4,651 | -€1,634 | -26.0% |
| Suppliers | 440/4 | €6,284 | €4,651 | -€1,634 | -26.0% |
| Taxes, remuneration and social security | 45 | €29,426 | €30,780 | +€1,353 | +4.6% |
| Taxes | 450/3 | €29,426 | €30,780 | +€1,353 | +4.6% |
| Other amounts payable | 47/48 | - | €93,672 | +€93,672 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €1,151 | +€514 | +80.7% |
| Other operating charges | 640/8 | €503 | €430 | -€72 | -14.4% |
| Gross operating margin | 9900 | €83,335 | €117,482 | +€34,147 | +41.0% |
| Operating profit (loss) | 9901 | €82,196 | €115,901 | +€33,705 | +41.0% |
| Financial income | 75/76B | €1,491 | €1,311 | -€180 | -12.1% |
| Recurring financial income | 75 | €1,491 | €1,311 | -€180 | -12.1% |
| Financial charges | 65/66B | €86 | €39 | -€48 | -55.2% |
| Recurring financial charges | 65 | €86 | €39 | -€48 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €83,601 | €117,174 | +€33,573 | +40.2% |
| Income taxes | 67/77 | €18,251 | €25,628 | +€7,377 | +40.4% |
| Profit (loss) for the period | 9904 | €65,350 | €91,546 | +€26,196 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,350 | €91,546 | +€26,196 | +40.1% |
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 9 October 2026 via checked.be.