DEVELI TRANS: 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.
DEVELI TRANS
Largest movements
- Cash +€8,189
up €8,189 (+140%), from €5,859 to €14,048
mainly Net result for the year (+€10,628) and Depreciation (+€7,559)
- Tangible fixed assets -€4,359
down €4,359 (-42.1%), from €10,361 to €6,002
of which Furniture and vehicles: -€3,703
- Receivables within one year +€1,598
up €1,598 (+3.2%), from €49,399 to €50,998
of which Other amounts receivable: +€10,299
- Profit (loss) carried forward +€10,628
up €10,628 (+22.0%), from €48,212 to €58,840
- Trade debts -€8,816
down €8,816 (-84.8%), from €10,393 to €1,577
- Tax, wage and social debts +€3,533
up €3,533 (+37.5%), from €9,425 to €12,958
- Gross operating margin +€5,325
up €5,325 (+25.5%), from €20,856 to €26,182
- Depreciation +€4,798
up €4,798 (+174%), from €2,761 to €7,559
- Taxes +€1,924
up €1,924 (+41.6%), from €4,631 to €6,555
- Financial income -€1,130
down €1,130 (-78.6%), from €1,438 to €308
- Other operating charges -€591
down €591 (-31.3%), from €1,891 to €1,300
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 | €74,913 | €80,176 | +€5,263 | +7.0% |
| Fixed assets | 21/28 | €19,441 | €15,082 | -€4,359 | -22.4% |
| Tangible fixed assets | 22/27 | €10,361 | €6,002 | -€4,359 | -42.1% |
| Plant, machinery and equipment | 23 | €1,359 | €703 | -€657 | -48.3% |
| Furniture and vehicles | 24 | €9,002 | €5,299 | -€3,703 | -41.1% |
| Financial fixed assets | 28 | €9,080 | €9,080 | = | 0.0% |
| Current assets | 29/58 | €55,472 | €65,094 | +€9,622 | +17.3% |
| Amounts receivable within one year | 40/41 | €49,399 | €50,998 | +€1,598 | +3.2% |
| Trade receivables | 40 | €28,008 | €19,307 | -€8,701 | -31.1% |
| Other amounts receivable | 41 | €21,392 | €31,691 | +€10,299 | +48.1% |
| Cash at bank and in hand | 54/58 | €5,859 | €14,048 | +€8,189 | +140% |
| Deferred charges and accrued income | 490/1 | €213 | €48 | -€165 | -77.4% |
| Total equity and liabilities | 10/49 | €74,913 | €80,176 | +€5,263 | +7.0% |
| Equity | 10/15 | €55,012 | €65,640 | +€10,628 | +19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,212 | €58,840 | +€10,628 | +22.0% |
| Amounts payable | 17/49 | €19,901 | €14,535 | -€5,366 | -27.0% |
| Amounts payable within one year | 42/48 | €19,901 | €14,535 | -€5,366 | -27.0% |
| Financial debts | 43 | €83 | - | -€83 | |
| Credit institutions | 430/8 | €83 | - | -€83 | |
| Trade debts | 44 | €10,393 | €1,577 | -€8,816 | -84.8% |
| Suppliers | 440/4 | €10,393 | €1,577 | -€8,816 | -84.8% |
| Taxes, remuneration and social security | 45 | €9,425 | €12,958 | +€3,533 | +37.5% |
| Taxes | 450/3 | €9,425 | €12,958 | +€3,533 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,761 | €7,559 | +€4,798 | +174% |
| Other operating charges | 640/8 | €1,891 | €1,300 | -€591 | -31.3% |
| Gross operating margin | 9900 | €20,856 | €26,182 | +€5,325 | +25.5% |
| Operating profit (loss) | 9901 | €16,204 | €17,322 | +€1,118 | +6.9% |
| Financial income | 75/76B | €1,438 | €308 | -€1,130 | -78.6% |
| Recurring financial income | 75 | €1,438 | €308 | -€1,130 | -78.6% |
| Financial charges | 65/66B | €988 | €447 | -€541 | -54.8% |
| Recurring financial charges | 65 | €988 | €447 | -€541 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €16,654 | €17,183 | +€530 | +3.2% |
| Income taxes | 67/77 | €4,631 | €6,555 | +€1,924 | +41.6% |
| Profit (loss) for the period | 9904 | €12,023 | €10,628 | -€1,395 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,023 | €10,628 | -€1,395 | -11.6% |
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 17 October 2026 via checked.be.