Deveen 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.
Deveen Consulting
Largest movements
- Receivables within one year +€39,908
up €39,908 (+130%), from €30,714 to €70,622
of which Other amounts receivable: +€32,590
- Tangible fixed assets +€33,942
new in 2025: €33,942
of which Land and buildings: +€19,456
- Cash +€9,823
up €9,823 (+10,527%), from €93 to €9,917
mainly Net result for the year (+€60,875) and Trade debts (+€39,564)
- Trade debts +€39,564
up €39,564 (+551%), from €7,181 to €46,745
- Reserves +€34,197
new in 2025: €34,197
- Other debts -€27,804
no longer reported in 2025 (was €27,804)
- Profit (loss) carried forward +€24,959
no longer reported in 2025 (was -€24,959)
- Tax, wage and social debts +€13,857
up €13,857 (+635%), from €2,182 to €16,039
of which Taxes: +€10,194
- Gross operating margin +€48,269
up €48,269 (+227%), from €21,235 to €69,504
- Depreciation +€4,101
new in 2025: €4,101
- Taxes +€3,557
up €3,557 (+9,086%), from €39 to €3,596
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 | €30,807 | €115,581 | +€84,774 | +275% |
| Fixed assets | 21/28 | - | €33,942 | +€33,942 | |
| Tangible fixed assets | 22/27 | - | €33,942 | +€33,942 | |
| Land and buildings | 22 | - | €19,456 | +€19,456 | |
| Plant, machinery and equipment | 23 | - | €3,930 | +€3,930 | |
| Furniture and vehicles | 24 | - | €10,556 | +€10,556 | |
| Current assets | 29/58 | €30,807 | €81,640 | +€50,833 | +165% |
| Amounts receivable within one year | 40/41 | €30,714 | €70,622 | +€39,908 | +130% |
| Trade receivables | 40 | €30,041 | €37,359 | +€7,318 | +24.4% |
| Other amounts receivable | 41 | €673 | €33,263 | +€32,590 | +4,843% |
| Cash at bank and in hand | 54/58 | €93 | €9,917 | +€9,823 | +10,527% |
| Deferred charges and accrued income | 490/1 | - | €1,102 | +€1,102 | |
| Total equity and liabilities | 10/49 | €30,807 | €115,581 | +€84,774 | +275% |
| Equity | 10/15 | -€6,359 | €52,797 | +€59,157 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €34,197 | +€34,197 | |
| Distributable reserves | 133 | - | €34,197 | +€34,197 | |
| Profit (loss) carried forward | 14 | -€24,959 | - | +€24,959 | |
| Amounts payable | 17/49 | €37,167 | €62,784 | +€25,617 | +68.9% |
| Amounts payable within one year | 42/48 | €37,167 | €62,784 | +€25,617 | +68.9% |
| Trade debts | 44 | €7,181 | €46,745 | +€39,564 | +551% |
| Suppliers | 440/4 | €7,181 | €46,745 | +€39,564 | +551% |
| Taxes, remuneration and social security | 45 | €2,182 | €16,039 | +€13,857 | +635% |
| Taxes | 450/3 | €2,182 | €12,375 | +€10,194 | +467% |
| Remuneration and social security | 454/9 | - | €3,663 | +€3,663 | |
| Other amounts payable | 47/48 | €27,804 | - | -€27,804 | |
| Remuneration, social security and pensions | 62 | €225 | - | -€225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,101 | +€4,101 | |
| Other operating charges | 640/8 | €356 | €415 | +€59 | +16.7% |
| Gross operating margin | 9900 | €21,235 | €69,504 | +€48,269 | +227% |
| Operating profit (loss) | 9901 | €20,655 | €64,987 | +€44,333 | +215% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €396 | €516 | +€121 | +30.6% |
| Recurring financial charges | 65 | €396 | €516 | +€121 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €20,259 | €64,471 | +€44,212 | +218% |
| Income taxes | 67/77 | €39 | €3,596 | +€3,557 | +9,086% |
| Profit (loss) for the period | 9904 | €20,220 | €60,875 | +€40,655 | +201% |
| Profit (loss) for the period to be appropriated | 9905 | €20,220 | €60,875 | +€40,655 | +201% |
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 25 October 2026 via checked.be.