DEVENCO 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.
DEVENCO CONSULTING
Largest movements
- Receivables within one year -€11,380
down €11,380 (-54.1%), from €21,054 to €9,674
of which Trade receivables: -€13,022
- Cash -€10,858
down €10,858 (-35.5%), from €30,615 to €19,757
mainly Trade debts (-€22,064) and Tax, wage and social debts (-€535)
- Trade debts -€22,064
down €22,064 (-50.9%), from €43,382 to €21,318
- Tax, wage and social debts -€535
down €535 (-73.0%), from €733 to €198
- Gross operating margin -€833
down €833 (-50.2%), from €1,658 to €826
- Taxes -€220
down €220 (-52.7%), from €418 to €198
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,017 | €29,753 | -€22,264 | -42.8% |
| Current assets | 29/58 | €52,017 | €29,753 | -€22,264 | -42.8% |
| Amounts receivable within one year | 40/41 | €21,054 | €9,674 | -€11,380 | -54.1% |
| Trade receivables | 40 | €21,054 | €8,032 | -€13,022 | -61.9% |
| Other amounts receivable | 41 | - | €1,642 | +€1,642 | |
| Cash at bank and in hand | 54/58 | €30,615 | €19,757 | -€10,858 | -35.5% |
| Deferred charges and accrued income | 490/1 | €347 | €322 | -€26 | -7.4% |
| Total equity and liabilities | 10/49 | €52,017 | €29,753 | -€22,264 | -42.8% |
| Equity | 10/15 | €2,500 | €3,003 | +€503 | +20.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €503 | +€503 | |
| Amounts payable | 17/49 | €49,517 | €26,750 | -€22,767 | -46.0% |
| Amounts payable within one year | 42/48 | €49,517 | €26,750 | -€22,767 | -46.0% |
| Trade debts | 44 | €43,382 | €21,318 | -€22,064 | -50.9% |
| Suppliers | 440/4 | €43,382 | €21,318 | -€22,064 | -50.9% |
| Taxes, remuneration and social security | 45 | €733 | €198 | -€535 | -73.0% |
| Taxes | 450/3 | €733 | €198 | -€535 | -73.0% |
| Other amounts payable | 47/48 | €5,402 | €5,235 | -€167 | -3.1% |
| Other operating charges | 640/8 | €20 | €20 | = | 0.0% |
| Gross operating margin | 9900 | €1,658 | €826 | -€833 | -50.2% |
| Operating profit (loss) | 9901 | €1,638 | €806 | -€833 | -50.8% |
| Financial charges | 65/66B | €104 | €105 | +€1 | +0.7% |
| Recurring financial charges | 65 | €104 | €105 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €1,534 | €701 | -€833 | -54.3% |
| Income taxes | 67/77 | €418 | €198 | -€220 | -52.7% |
| Profit (loss) for the period | 9904 | €1,116 | €503 | -€613 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,116 | €503 | -€613 | -54.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.