DEVER: 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.
DEVER
Largest movements
- Tangible fixed assets -€22,683
down €22,683 (-29.4%), from €77,146 to €54,462
of which Furniture and vehicles: -€21,937
- Cash -€16,607
down €16,607 (-30.7%), from €54,136 to €37,529
mainly Debts after one year (-€32,521) and Net result for the year (-€18,900)
- Receivables within one year -€8,609
down €8,609 (-37.4%), from €23,020 to €14,411
of which Other amounts receivable: -€7,001
- Debts after one year -€32,521
down €32,521 (-61.6%), from €52,757 to €20,235
- Profit (loss) carried forward -€18,900
down €18,900 (-16.5%), from -€114,337 to -€133,236
- Current portion of long-term debt +€9,509
up €9,509 (+66.9%), from €14,204 to €23,714
- Trade debts -€5,061
down €5,061 (-23.3%), from €21,728 to €16,666
- Tax, wage and social debts -€1,921
down €1,921 (-16.2%), from €11,822 to €9,901
- Gross operating margin -€21,613
down €21,613 (-76.0%), from €28,436 to €6,824
- Taxes -€853
down €853 (-83.9%), from €1,016 to €163
- Financial charges -€679
down €679 (-25.8%), from €2,632 to €1,954
- Depreciation +€636
up €636 (+2.9%), from €22,047 to €22,683
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 | €155,346 | €106,452 | -€48,894 | -31.5% |
| Fixed assets | 21/28 | €77,195 | €54,512 | -€22,683 | -29.4% |
| Tangible fixed assets | 22/27 | €77,146 | €54,462 | -€22,683 | -29.4% |
| Plant, machinery and equipment | 23 | €547 | - | -€547 | |
| Furniture and vehicles | 24 | €76,000 | €54,063 | -€21,937 | -28.9% |
| Other tangible fixed assets | 26 | €598 | €399 | -€199 | -33.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €78,151 | €51,940 | -€26,211 | -33.5% |
| Amounts receivable within one year | 40/41 | €23,020 | €14,411 | -€8,609 | -37.4% |
| Trade receivables | 40 | €16,019 | €14,411 | -€1,608 | -10.0% |
| Other amounts receivable | 41 | €7,001 | - | -€7,001 | |
| Cash at bank and in hand | 54/58 | €54,136 | €37,529 | -€16,607 | -30.7% |
| Deferred charges and accrued income | 490/1 | €995 | - | -€995 | |
| Total equity and liabilities | 10/49 | €155,346 | €106,452 | -€48,894 | -31.5% |
| Equity | 10/15 | €53,499 | €34,599 | -€18,900 | -35.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €67,835 | €67,835 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,114 | €42,114 | = | 0.0% |
| Legal reserve | 130 | €42,114 | €42,114 | = | 0.0% |
| Distributable reserves | 133 | €25,721 | €25,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,337 | -€133,236 | -€18,900 | -16.5% |
| Amounts payable | 17/49 | €101,848 | €71,853 | -€29,994 | -29.5% |
| Amounts payable after more than one year | 17 | €52,757 | €20,235 | -€32,521 | -61.6% |
| Financial debts | 170/4 | €52,757 | €20,235 | -€32,521 | -61.6% |
| Amounts payable within one year | 42/48 | €49,091 | €51,618 | +€2,527 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €14,204 | €23,714 | +€9,509 | +66.9% |
| Trade debts | 44 | €21,728 | €16,666 | -€5,061 | -23.3% |
| Suppliers | 440/4 | €21,728 | €16,666 | -€5,061 | -23.3% |
| Taxes, remuneration and social security | 45 | €11,822 | €9,901 | -€1,921 | -16.2% |
| Taxes | 450/3 | €11,822 | €9,901 | -€1,921 | -16.2% |
| Other amounts payable | 47/48 | €1,337 | €1,337 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,047 | €22,683 | +€636 | +2.9% |
| Other operating charges | 640/8 | €807 | €923 | +€117 | +14.5% |
| Gross operating margin | 9900 | €28,436 | €6,824 | -€21,613 | -76.0% |
| Operating profit (loss) | 9901 | €5,583 | -€16,783 | -€22,366 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +500.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +500.0% |
| Financial charges | 65/66B | €2,632 | €1,954 | -€679 | -25.8% |
| Recurring financial charges | 65 | €2,632 | €1,954 | -€679 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €2,951 | -€18,737 | -€21,687 | |
| Income taxes | 67/77 | €1,016 | €163 | -€853 | -83.9% |
| Profit (loss) for the period | 9904 | €1,935 | -€18,900 | -€20,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,935 | -€18,900 | -€20,835 |
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 2 October 2026 via checked.be.