DEVERGO: 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.
DEVERGO
Largest movements
- Tangible fixed assets +€134,764
new in 2025: €134,764
of which Land and buildings: +€125,000
- Receivables after one year -€122,000
down €122,000 (-100.0%), from €122,000 to €0
- Receivables within one year +€4,631
up €4,631 (+131.4%), from €3,524 to €8,156
of which Trade receivables: +€4,631
- Short-term financial debts +€16,968
up €16,968 (+39.1%), from €43,432 to €60,400
- Tax, wage and social debts -€8,057
down €8,057 (-76.0%), from €10,599 to €2,542
- Reserves +€4,333
up €4,333 (+8.4%), from €51,698 to €56,032
of which Distributable reserves: +€4,333
- Trade debts +€3,729
up €3,729 (+233.5%), from €1,597 to €5,326
- Gross operating margin -€18,610
down €18,610 (-59.2%), from €31,446 to €12,836
- Taxes -€6,385
down €6,385 (-82.5%), from €7,736 to €1,351
- Financial income -€3,896
down €3,896 (-100.0%), from €3,896 to €0
- Financial charges -€2,295
down €2,295 (-32.4%), from €7,075 to €4,780
- Depreciation +€558
new in 2025: €558
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 | €127,044 | €144,284 | +€17,240 | +13.6% |
| Fixed assets | 21/28 | - | €134,764 | +€134,764 | |
| Tangible fixed assets | 22/27 | - | €134,764 | +€134,764 | |
| Land and buildings | 22 | - | €125,000 | +€125,000 | |
| Plant, machinery and equipment | 23 | - | €9,764 | +€9,764 | |
| Current assets | 29/58 | €127,044 | €9,519 | -€117,525 | -92.5% |
| Amounts receivable after more than one year | 29 | €122,000 | €0 | -€122,000 | -100.0% |
| Other amounts receivable | 291 | €122,000 | €0 | -€122,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,524 | €8,156 | +€4,631 | +131.4% |
| Trade receivables | 40 | €3,524 | €8,156 | +€4,631 | +131.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €52 | €592 | +€540 | +1039.8% |
| Deferred charges and accrued income | 490/1 | €1,468 | €772 | -€696 | -47.4% |
| Total equity and liabilities | 10/49 | €127,044 | €144,284 | +€17,240 | +13.6% |
| Equity | 10/15 | €70,298 | €74,632 | +€4,333 | +6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,698 | €56,032 | +€4,333 | +8.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,838 | €54,172 | +€4,333 | +8.7% |
| Amounts payable | 17/49 | €56,745 | €69,652 | +€12,907 | +22.7% |
| Amounts payable within one year | 42/48 | €56,745 | €69,652 | +€12,907 | +22.7% |
| Financial debts | 43 | €43,432 | €60,400 | +€16,968 | +39.1% |
| Credit institutions | 430/8 | €43,432 | €60,400 | +€16,968 | +39.1% |
| Trade debts | 44 | €1,597 | €5,326 | +€3,729 | +233.5% |
| Suppliers | 440/4 | €1,597 | €5,326 | +€3,729 | +233.5% |
| Taxes, remuneration and social security | 45 | €10,599 | €2,542 | -€8,057 | -76.0% |
| Taxes | 450/3 | €10,599 | €2,542 | -€8,057 | -76.0% |
| Other amounts payable | 47/48 | €1,117 | €1,384 | +€267 | +23.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €558 | +€558 | |
| Other operating charges | 640/8 | €781 | €798 | +€17 | +2.1% |
| Non-recurring operating charges | 66A | - | €1,016 | +€1,016 | |
| Gross operating margin | 9900 | €31,446 | €12,836 | -€18,610 | -59.2% |
| Operating profit (loss) | 9901 | €30,664 | €10,464 | -€20,200 | -65.9% |
| Financial income | 75/76B | €3,896 | €0 | -€3,896 | -100.0% |
| Recurring financial income | 75 | €3,896 | €0 | -€3,896 | -100.0% |
| Financial charges | 65/66B | €7,075 | €4,780 | -€2,295 | -32.4% |
| Recurring financial charges | 65 | €7,075 | €4,780 | -€2,295 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €27,485 | €5,685 | -€21,800 | -79.3% |
| Income taxes | 67/77 | €7,736 | €1,351 | -€6,385 | -82.5% |
| Profit (loss) for the period | 9904 | €19,749 | €4,333 | -€15,416 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,749 | €4,333 | -€15,416 | -78.1% |
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 12 October 2026 via checked.be.