DEVEMO CONSULT: 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.
DEVEMO CONSULT
Largest movements
- Cash +€8.2m
up €8.2m (+892.2%), from €922,472 to €9.2m
mainly Net result for the year (+€5.3m) and Investment in fixed assets (net) (+€4.3m)
- Financial fixed assets -€4.3m
down €4.3m (-100.0%), from €4.3m to €0
- Current investments +€1.5m
up €1.5m (+151.4%), from €1.0m to €2.5m
- Reserves +€5.3m
up €5.3m (+79.2%), from €6.7m to €11.9m
- Tax, wage and social debts +€246,201
new in 2025: €246,201
- Gross operating margin +€5.4m
up €5.4m (+36799.7%), from €14,790 to €5.5m
- Financial income -€411,186
down €411,186 (-78.6%), from €523,078 to €111,892
- Taxes +€274,207
up €274,207 (+9795.1%), from €2,799 to €277,006
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 | €6,690,486 | €12,190,603 | +€5.5m | +82.2% |
| Fixed assets | 21/28 | €4,760,217 | €490,000 | -€4.3m | -89.7% |
| Tangible fixed assets | 22/27 | €505,000 | €490,000 | -€15,000 | -3.0% |
| Land and buildings | 22 | €505,000 | €490,000 | -€15,000 | -3.0% |
| Financial fixed assets | 28 | €4,255,217 | €0 | -€4.3m | -100.0% |
| Current assets | 29/58 | €1,930,268 | €11,700,603 | +€9.8m | +506.2% |
| Amounts receivable within one year | 40/41 | €4,124 | €31,956 | +€27,832 | +674.9% |
| Other amounts receivable | 41 | €4,124 | €31,956 | +€27,832 | +674.9% |
| Current investments | 50/53 | €1,000,000 | €2,513,910 | +€1.5m | +151.4% |
| Cash at bank and in hand | 54/58 | €922,472 | €9,152,583 | +€8.2m | +892.2% |
| Deferred charges and accrued income | 490/1 | €3,672 | €2,154 | -€1,518 | -41.3% |
| Total equity and liabilities | 10/49 | €6,690,486 | €12,190,603 | +€5.5m | +82.2% |
| Equity | 10/15 | €6,670,882 | €11,942,346 | +€5.3m | +79.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,652,282 | €11,923,746 | +€5.3m | +79.2% |
| Distributable reserves | 133 | €6,652,282 | €11,923,746 | +€5.3m | +79.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,603 | €248,256 | +€228,653 | +1166.4% |
| Amounts payable within one year | 42/48 | €19,138 | €248,256 | +€229,118 | +1197.2% |
| Trade debts | 44 | €2,386 | €2,056 | -€330 | -13.8% |
| Suppliers | 440/4 | €2,386 | €2,056 | -€330 | -13.8% |
| Taxes, remuneration and social security | 45 | - | €246,201 | +€246,201 | |
| Taxes | 450/3 | - | €246,201 | +€246,201 | |
| Other amounts payable | 47/48 | €16,752 | €0 | -€16,752 | -100.0% |
| Accrued charges and deferred income | 492/3 | €466 | €0 | -€466 | -100.0% |
| Non-recurring operating income | 76A | - | €5,494,783 | +€5.5m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | €15,000 | = | 0.0% |
| Other operating charges | 640/8 | €4,428 | €4,565 | +€137 | +3.1% |
| Gross operating margin | 9900 | €14,790 | €5,457,349 | +€5.4m | +36799.7% |
| Operating profit (loss) | 9901 | -€4,638 | €5,437,784 | +€5.4m | |
| Financial income | 75/76B | €523,078 | €111,892 | -€411,186 | -78.6% |
| Recurring financial income | 75 | €523,078 | €111,892 | -€411,186 | -78.6% |
| Financial charges | 65/66B | €152 | €1,206 | +€1,054 | +695.8% |
| Recurring financial charges | 65 | €152 | €1,206 | +€1,054 | +695.8% |
| Profit (loss) for the period before taxes | 9903 | €518,288 | €5,548,470 | +€5.0m | +970.5% |
| Income taxes | 67/77 | €2,799 | €277,006 | +€274,207 | +9795.1% |
| Profit (loss) for the period | 9904 | €515,489 | €5,271,464 | +€4.8m | +922.6% |
| Profit (loss) for the period to be appropriated | 9905 | €515,489 | €5,271,464 | +€4.8m | +922.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.