DevElite: 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.
DevElite
Largest movements
- Cash +€243,152
up €243,152 (+63.4%), from €383,361 to €626,513
mainly Net result for the year (+€618,545) and Other debts (+€386,401)
- Receivables within one year +€94,506
up €94,506 (+20.4%), from €463,240 to €557,746
of which Trade receivables: +€74,851
- Intangible fixed assets +€57,216
up €57,216 (+1,174%), from €4,874 to €62,089
- Other debts +€386,401
up €386,401 (+94.5%), from €408,806 to €795,207
- Reserves -€176,225
down €176,225 (-96.6%), from €182,375 to €6,150
of which Distributable reserves: -€176,225
- Tax, wage and social debts +€108,785
up €108,785 (+114%), from €95,390 to €204,174
of which Taxes: +€68,282
- Trade debts +€76,352
up €76,352 (+52.9%), from €144,393 to €220,745
- Gross operating margin +€416,289
up €416,289 (+33.5%), from €1.2m to €1.7m
- Staff costs +€324,605
up €324,605 (+71.6%), from €453,102 to €777,707
- Taxes +€29,170
up €29,170 (+14.7%), from €198,564 to €227,735
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 | €892,464 | €1,287,776 | +€395,313 | +44.3% |
| Fixed assets | 21/28 | €38,258 | €89,457 | +€51,198 | +134% |
| Intangible fixed assets | 21 | €4,874 | €62,089 | +€57,216 | +1,174% |
| Tangible fixed assets | 22/27 | €24,385 | €18,367 | -€6,017 | -24.7% |
| Plant, machinery and equipment | 23 | €6,001 | €5,389 | -€612 | -10.2% |
| Furniture and vehicles | 24 | €15,323 | €10,384 | -€4,939 | -32.2% |
| Other tangible fixed assets | 26 | €3,062 | €2,595 | -€467 | -15.3% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €854,205 | €1,198,320 | +€344,115 | +40.3% |
| Amounts receivable after more than one year | 29 | €7,000 | €7,000 | = | 0.0% |
| Other amounts receivable | 291 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €463,240 | €557,746 | +€94,506 | +20.4% |
| Trade receivables | 40 | €462,897 | €537,749 | +€74,851 | +16.2% |
| Other amounts receivable | 41 | €343 | €19,998 | +€19,655 | +5,731% |
| Cash at bank and in hand | 54/58 | €383,361 | €626,513 | +€243,152 | +63.4% |
| Deferred charges and accrued income | 490/1 | €604 | €7,061 | +€6,457 | +1,069% |
| Total equity and liabilities | 10/49 | €892,464 | €1,287,776 | +€395,313 | +44.3% |
| Equity | 10/15 | €243,875 | €67,650 | -€176,225 | -72.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €182,375 | €6,150 | -€176,225 | -96.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €176,225 | - | -€176,225 | |
| Amounts payable | 17/49 | €648,588 | €1,220,126 | +€571,538 | +88.1% |
| Amounts payable within one year | 42/48 | €648,588 | €1,220,126 | +€571,538 | +88.1% |
| Trade debts | 44 | €144,393 | €220,745 | +€76,352 | +52.9% |
| Suppliers | 440/4 | €144,393 | €220,745 | +€76,352 | +52.9% |
| Taxes, remuneration and social security | 45 | €95,390 | €204,174 | +€108,785 | +114% |
| Taxes | 450/3 | €48,178 | €116,460 | +€68,282 | +142% |
| Remuneration and social security | 454/9 | €47,212 | €87,715 | +€40,503 | +85.8% |
| Other amounts payable | 47/48 | €408,806 | €795,207 | +€386,401 | +94.5% |
| Remuneration, social security and pensions | 62 | €453,102 | €777,707 | +€324,605 | +71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,041 | €26,036 | +€15,995 | +159% |
| Other operating charges | 640/8 | €856 | €501 | -€355 | -41.4% |
| Gross operating margin | 9900 | €1,243,643 | €1,659,933 | +€416,289 | +33.5% |
| Operating profit (loss) | 9901 | €779,645 | €855,689 | +€76,044 | +9.8% |
| Financial income | 75/76B | €3,961 | €3,046 | -€916 | -23.1% |
| Recurring financial income | 75 | €3,961 | €3,046 | -€916 | -23.1% |
| Financial charges | 65/66B | €8,973 | €12,455 | +€3,482 | +38.8% |
| Recurring financial charges | 65 | €8,973 | €12,455 | +€3,482 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €774,633 | €846,280 | +€71,647 | +9.2% |
| Income taxes | 67/77 | €198,564 | €227,735 | +€29,170 | +14.7% |
| Profit (loss) for the period | 9904 | €576,069 | €618,545 | +€42,476 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €576,069 | €618,545 | +€42,476 | +7.4% |
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 13 October 2026 via checked.be.