DEVENIT: 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.
DEVENIT
Largest movements
- Cash +€31,554
up €31,554 (+26.7%), from €118,262 to €149,816
mainly Net result for the year (+€23,697) and Receivables within one year (+€14,535)
- Receivables within one year -€14,535
down €14,535 (-33.2%), from €43,805 to €29,270
of which Other amounts receivable: -€11,742
- Tangible fixed assets -€2,844
down €2,844 (-29.8%), from €9,529 to €6,685
of which Furniture and vehicles: -€3,519
- Reserves -€24,000
down €24,000 (-26.7%), from €89,855 to €65,855
- Profit (loss) carried forward +€23,697
up €23,697 (+50.8%), from €46,694 to €70,391
- Other debts +€9,000
up €9,000 (+60.0%), from €15,000 to €24,000
- Tax, wage and social debts +€4,541
up €4,541 (+80.1%), from €5,666 to €10,207
- Depreciation +€2,579
up €2,579 (+227%), from €1,135 to €3,713
- Taxes -€2,317
down €2,317 (-27.0%), from €8,574 to €6,256
- Gross operating margin +€1,698
up €1,698 (+5.2%), from €32,882 to €34,580
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 | €171,596 | €185,770 | +€14,174 | +8.3% |
| Fixed assets | 21/28 | €9,529 | €6,685 | -€2,844 | -29.8% |
| Tangible fixed assets | 22/27 | €9,529 | €6,685 | -€2,844 | -29.8% |
| Plant, machinery and equipment | 23 | - | €675 | +€675 | |
| Furniture and vehicles | 24 | €9,529 | €6,010 | -€3,519 | -36.9% |
| Current assets | 29/58 | €162,066 | €179,085 | +€17,019 | +10.5% |
| Amounts receivable within one year | 40/41 | €43,805 | €29,270 | -€14,535 | -33.2% |
| Trade receivables | 40 | €26,540 | €23,746 | -€2,794 | -10.5% |
| Other amounts receivable | 41 | €17,265 | €5,524 | -€11,742 | -68.0% |
| Cash at bank and in hand | 54/58 | €118,262 | €149,816 | +€31,554 | +26.7% |
| Total equity and liabilities | 10/49 | €171,596 | €185,770 | +€14,174 | +8.3% |
| Equity | 10/15 | €148,949 | €148,646 | -€303 | -0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,855 | €65,855 | -€24,000 | -26.7% |
| Distributable reserves | 133 | €89,855 | €65,855 | -€24,000 | -26.7% |
| Profit (loss) carried forward | 14 | €46,694 | €70,391 | +€23,697 | +50.8% |
| Amounts payable | 17/49 | €22,647 | €37,125 | +€14,477 | +63.9% |
| Amounts payable within one year | 42/48 | €22,647 | €37,125 | +€14,477 | +63.9% |
| Trade debts | 44 | €1,981 | €2,917 | +€936 | +47.3% |
| Suppliers | 440/4 | €1,981 | €2,917 | +€936 | +47.3% |
| Taxes, remuneration and social security | 45 | €5,666 | €10,207 | +€4,541 | +80.1% |
| Taxes | 450/3 | €5,666 | €10,207 | +€4,541 | +80.1% |
| Other amounts payable | 47/48 | €15,000 | €24,000 | +€9,000 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,135 | €3,713 | +€2,579 | +227% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €32,882 | €34,580 | +€1,698 | +5.2% |
| Operating profit (loss) | 9901 | €31,360 | €30,467 | -€893 | -2.8% |
| Financial charges | 65/66B | €312 | €514 | +€202 | +64.7% |
| Recurring financial charges | 65 | €312 | €514 | +€202 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €31,048 | €29,953 | -€1,095 | -3.5% |
| Income taxes | 67/77 | €8,574 | €6,256 | -€2,317 | -27.0% |
| Profit (loss) for the period | 9904 | €22,475 | €23,697 | +€1,222 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,475 | €23,697 | +€1,222 | +5.4% |
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 25 October 2026 via checked.be.