Deveral: 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.
Deveral
Largest movements
- Receivables within one year -€8,485
down €8,485 (-37.8%), from €22,450 to €13,964
of which Trade receivables: -€9,210
- Cash +€7,163
up €7,163 (+147%), from €4,870 to €12,034
mainly Net result for the year (+€15,006) and Receivables within one year (+€8,485)
- Tangible fixed assets +€1,821
new in 2025: €1,821
- Stocks and contracts +€1,668
up €1,668 (+11.9%), from €14,031 to €15,699
- Profit (loss) carried forward +€15,006
up €15,006 (+61.3%), from -€24,492 to -€9,486
- Trade debts -€6,026
down €6,026 (-82.7%), from €7,287 to €1,260
- Debts after one year -€4,390
down €4,390 (-100%), from €4,390 to €0
- Current portion of long-term debt -€1,929
down €1,929 (-30.5%), from €6,319 to €4,390
- Tax, wage and social debts -€956
down €956 (-35.2%), from €2,714 to €1,758
- Gross operating margin +€10,867
up €10,867 (+151%), from €7,207 to €18,074
- Financial income -€4,072
down €4,072 (-100.0%), from €4,072 to €0
- Depreciation +€379
new in 2025: €379
- Financial charges +€295
up €295 (+21.0%), from €1,402 to €1,697
- Other operating charges -€211
down €211 (-17.5%), from €1,204 to €993
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 | €41,351 | €43,519 | +€2,167 | +5.2% |
| Fixed assets | 21/28 | - | €1,821 | +€1,821 | |
| Tangible fixed assets | 22/27 | - | €1,821 | +€1,821 | |
| Plant, machinery and equipment | 23 | - | €1,821 | +€1,821 | |
| Current assets | 29/58 | €41,351 | €41,697 | +€346 | +0.8% |
| Stocks and contracts in progress | 3 | €14,031 | €15,699 | +€1,668 | +11.9% |
| Stocks | 30/36 | €14,031 | €15,699 | +€1,668 | +11.9% |
| Amounts receivable within one year | 40/41 | €22,450 | €13,964 | -€8,485 | -37.8% |
| Trade receivables | 40 | €10,270 | €1,059 | -€9,210 | -89.7% |
| Other amounts receivable | 41 | €12,180 | €12,905 | +€725 | +6.0% |
| Cash at bank and in hand | 54/58 | €4,870 | €12,034 | +€7,163 | +147% |
| Total equity and liabilities | 10/49 | €41,351 | €43,519 | +€2,167 | +5.2% |
| Equity | 10/15 | -€5,476 | €9,530 | +€15,006 | |
| Contributions | 10/11 | €17,016 | €17,016 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,492 | -€9,486 | +€15,006 | +61.3% |
| Amounts payable | 17/49 | €46,827 | €33,988 | -€12,839 | -27.4% |
| Amounts payable after more than one year | 17 | €4,390 | €0 | -€4,390 | -100% |
| Financial debts | 170/4 | €4,390 | €0 | -€4,390 | -100% |
| Amounts payable within one year | 42/48 | €42,437 | €33,429 | -€9,008 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €6,319 | €4,390 | -€1,929 | -30.5% |
| Trade debts | 44 | €7,287 | €1,260 | -€6,026 | -82.7% |
| Suppliers | 440/4 | €7,287 | €1,260 | -€6,026 | -82.7% |
| Taxes, remuneration and social security | 45 | €2,714 | €1,758 | -€956 | -35.2% |
| Taxes | 450/3 | €2,714 | €1,758 | -€956 | -35.2% |
| Other amounts payable | 47/48 | €26,118 | €26,021 | -€97 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €559 | +€559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €379 | +€379 | |
| Other operating charges | 640/8 | €1,204 | €993 | -€211 | -17.5% |
| Gross operating margin | 9900 | €7,207 | €18,074 | +€10,867 | +151% |
| Operating profit (loss) | 9901 | €6,003 | €16,703 | +€10,699 | +178% |
| Financial income | 75/76B | €4,072 | €0 | -€4,072 | -100.0% |
| Recurring financial income | 75 | €4,072 | €0 | -€4,072 | -100.0% |
| Financial charges | 65/66B | €1,402 | €1,697 | +€295 | +21.0% |
| Recurring financial charges | 65 | €1,402 | €1,697 | +€295 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €8,674 | €15,006 | +€6,332 | +73.0% |
| Profit (loss) for the period | 9904 | €8,674 | €15,006 | +€6,332 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,674 | €15,006 | +€6,332 | +73.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.