DEVEBIZ: 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.
DEVEBIZ
Largest movements
- Cash +€106,913
up €106,913 (+691%), from €15,464 to €122,377
mainly Current investments (+€85,000) and Net result for the year (+€49,693)
- Current investments -€85,000
no longer reported in 2025 (was €85,000)
- Receivables within one year +€15,708
up €15,708 (+50.9%), from €30,842 to €46,550
of which Trade receivables: +€7,877
- Trade debts +€23,604
up €23,604 (+143%), from €16,522 to €40,126
- Other debts +€16,355
up €16,355 (+38.5%), from €42,479 to €58,833
- Tax, wage and social debts -€2,564
down €2,564 (-29.7%), from €8,617 to €6,054
of which Taxes: -€1,564
- Gross operating margin +€11,120
up €11,120 (+19.4%), from €57,201 to €68,321
- Taxes +€1,602
up €1,602 (+10.3%), from €15,566 to €17,168
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.
Derived cash bridge
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 | €135,538 | €173,127 | +€37,588 | +27.7% |
| Fixed assets | 21/28 | €2,798 | €1,479 | -€1,319 | -47.1% |
| Tangible fixed assets | 22/27 | €2,638 | €1,319 | -€1,319 | -50.0% |
| Plant, machinery and equipment | 23 | €1,965 | €983 | -€983 | -50.0% |
| Furniture and vehicles | 24 | €673 | €337 | -€336 | -50.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €132,740 | €171,647 | +€38,907 | +29.3% |
| Amounts receivable within one year | 40/41 | €30,842 | €46,550 | +€15,708 | +50.9% |
| Trade receivables | 40 | €30,842 | €38,719 | +€7,877 | +25.5% |
| Other amounts receivable | 41 | - | €7,832 | +€7,832 | |
| Current investments | 50/53 | €85,000 | - | -€85,000 | |
| Cash at bank and in hand | 54/58 | €15,464 | €122,377 | +€106,913 | +691% |
| Deferred charges and accrued income | 490/1 | €1,434 | €2,720 | +€1,286 | +89.7% |
| Total equity and liabilities | 10/49 | €135,538 | €173,127 | +€37,588 | +27.7% |
| Equity | 10/15 | €67,920 | €68,113 | +€193 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,920 | €48,113 | +€193 | +0.4% |
| Amounts payable | 17/49 | €67,618 | €105,013 | +€37,395 | +55.3% |
| Amounts payable within one year | 42/48 | €67,618 | €105,013 | +€37,395 | +55.3% |
| Trade debts | 44 | €16,522 | €40,126 | +€23,604 | +143% |
| Suppliers | 440/4 | €16,522 | €40,126 | +€23,604 | +143% |
| Taxes, remuneration and social security | 45 | €8,617 | €6,054 | -€2,564 | -29.7% |
| Taxes | 450/3 | €7,617 | €6,054 | -€1,564 | -20.5% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €42,479 | €58,833 | +€16,355 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,319 | €1,319 | = | 0.0% |
| Other operating charges | 640/8 | €166 | €544 | +€378 | +228% |
| Gross operating margin | 9900 | €57,201 | €68,321 | +€11,120 | +19.4% |
| Operating profit (loss) | 9901 | €55,716 | €66,458 | +€10,742 | +19.3% |
| Financial income | 75/76B | €1,078 | €639 | -€439 | -40.8% |
| Recurring financial income | 75 | €1,078 | €639 | -€439 | -40.8% |
| Financial charges | 65/66B | €307 | €235 | -€72 | -23.6% |
| Recurring financial charges | 65 | €307 | €235 | -€72 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €56,487 | €66,862 | +€10,375 | +18.4% |
| Income taxes | 67/77 | €15,566 | €17,168 | +€1,602 | +10.3% |
| Profit (loss) for the period | 9904 | €40,920 | €49,693 | +€8,773 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,920 | €49,693 | +€8,773 | +21.4% |
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 24 October 2026 via checked.be.