developster: what changed
Two fiscal 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.
developster
Largest movements
- Cash +€18,728
up €18,728 (+48.3%), from €38,743 to €57,471
mainly Net result for the year (+€48,701) and Depreciation (+€6,318)
- Receivables within one year -€5,334
down €5,334 (-28.9%), from €18,464 to €13,130
of which Other amounts receivable: -€4,359
- Deferred charges and accrued income -€2,049
down €2,049 (-48.3%), from €4,246 to €2,197
- Reserves +€9,614
up €9,614 (+11.5%), from €83,915 to €93,529
- Tax, wage and social debts +€1,443
up €1,443 (+23.0%), from €6,278 to €7,721
- Gross operating margin +€13,393
up €13,393 (+24.4%), from €54,824 to €68,217
- Taxes +€2,412
up €2,412 (+22.7%), from €10,639 to €13,051
- Depreciation +€2,011
up €2,011 (+46.7%), from €4,307 to €6,318
- Financial income +€685
up €685 (+302.2%), from €227 to €911
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 | €96,048 | €107,203 | +€11,155 | +11.6% |
| Fixed assets | 21/28 | €19,595 | €19,405 | -€191 | -1.0% |
| Tangible fixed assets | 22/27 | €19,595 | €19,405 | -€191 | -1.0% |
| Plant, machinery and equipment | 23 | €1,986 | €1,555 | -€430 | -21.7% |
| Furniture and vehicles | 24 | €8,601 | €8,682 | +€81 | +0.9% |
| Other tangible fixed assets | 26 | €9,009 | €9,168 | +€158 | +1.8% |
| Current assets | 29/58 | €76,452 | €87,798 | +€11,346 | +14.8% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,464 | €13,130 | -€5,334 | -28.9% |
| Trade receivables | 40 | €14,103 | €13,129 | -€974 | -6.9% |
| Other amounts receivable | 41 | €4,361 | €2 | -€4,359 | -100.0% |
| Cash at bank and in hand | 54/58 | €38,743 | €57,471 | +€18,728 | +48.3% |
| Deferred charges and accrued income | 490/1 | €4,246 | €2,197 | -€2,049 | -48.3% |
| Total equity and liabilities | 10/49 | €96,048 | €107,203 | +€11,155 | +11.6% |
| Equity | 10/15 | €85,915 | €95,529 | +€9,614 | +11.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €83,915 | €93,529 | +€9,614 | +11.5% |
| Distributable reserves | 133 | €83,915 | €93,529 | +€9,614 | +11.5% |
| Amounts payable | 17/49 | €10,132 | €11,673 | +€1,541 | +15.2% |
| Amounts payable within one year | 42/48 | €10,132 | €11,669 | +€1,537 | +15.2% |
| Trade debts | 44 | €511 | €1,571 | +€1,061 | +207.7% |
| Suppliers | 440/4 | €511 | €1,571 | +€1,061 | +207.7% |
| Taxes, remuneration and social security | 45 | €6,278 | €7,721 | +€1,443 | +23.0% |
| Taxes | 450/3 | €6,278 | €7,721 | +€1,443 | +23.0% |
| Other amounts payable | 47/48 | €3,344 | €2,377 | -€967 | -28.9% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,307 | €6,318 | +€2,011 | +46.7% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Non-recurring operating charges | 66A | €405 | - | -€405 | |
| Gross operating margin | 9900 | €54,824 | €68,217 | +€13,393 | +24.4% |
| Operating profit (loss) | 9901 | €49,994 | €61,779 | +€11,785 | +23.6% |
| Financial income | 75/76B | €227 | €911 | +€685 | +302.2% |
| Recurring financial income | 75 | €227 | €911 | +€685 | +302.2% |
| Financial charges | 65/66B | €1,328 | €939 | -€389 | -29.3% |
| Recurring financial charges | 65 | €1,328 | €939 | -€389 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €48,893 | €61,752 | +€12,859 | +26.3% |
| Income taxes | 67/77 | €10,639 | €13,051 | +€2,412 | +22.7% |
| Profit (loss) for the period | 9904 | €38,254 | €48,701 | +€10,447 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,254 | €48,701 | +€10,447 | +27.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.