DEVERKA: 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.
DEVERKA
Largest movements
- Receivables within one year -€89,084
down €89,084 (-18.1%), from €492,991 to €403,907
- Short-term financial debts -€48,561
down €48,561 (-100.0%), from €48,561 to €0
- Trade debts -€23,171
down €23,171 (-49.7%), from €46,640 to €23,468
- Other debts -€19,890
down €19,890 (-99.4%), from €20,013 to €123
- Profit (loss) carried forward +€10,012
up €10,012 (+31.2%), from -€32,075 to -€22,063
- Tax, wage and social debts -€8,409
down €8,409 (-82.8%), from €10,161 to €1,751
- Taxes -€29,773
down €29,773 (-86.1%), from €34,575 to €4,801
- Staff costs -€19,057
down €19,057 (-16.3%), from €116,823 to €97,766
- Financial charges +€6,329
up €6,329 (+92.0%), from €6,879 to €13,208
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 | €545,885 | €456,479 | -€89,406 | -16.4% |
| Formation expenses | 20 | €669 | €186 | -€482 | -72.1% |
| Fixed assets | 21/28 | €10,860 | €8,834 | -€2,026 | -18.7% |
| Tangible fixed assets | 22/27 | €10,860 | €8,834 | -€2,026 | -18.7% |
| Plant, machinery and equipment | 23 | €10,860 | €8,834 | -€2,026 | -18.7% |
| Current assets | 29/58 | €534,357 | €447,459 | -€86,898 | -16.3% |
| Stocks and contracts in progress | 3 | €37,065 | €36,307 | -€758 | -2.0% |
| Stocks | 30/36 | €37,065 | €36,307 | -€758 | -2.0% |
| Amounts receivable within one year | 40/41 | €492,991 | €403,907 | -€89,084 | -18.1% |
| Other amounts receivable | 41 | €492,991 | €403,907 | -€89,084 | -18.1% |
| Cash at bank and in hand | 54/58 | €4,301 | €6,866 | +€2,565 | +59.6% |
| Deferred charges and accrued income | 490/1 | - | €379 | +€379 | |
| Total equity and liabilities | 10/49 | €545,885 | €456,479 | -€89,406 | -16.4% |
| Equity | 10/15 | €399,625 | €409,638 | +€10,012 | +2.5% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €368,700 | €368,700 | = | 0.0% |
| Distributable reserves | 133 | €368,700 | €368,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,075 | -€22,063 | +€10,012 | +31.2% |
| Amounts payable | 17/49 | €146,260 | €46,841 | -€99,418 | -68.0% |
| Amounts payable after more than one year | 17 | €20,886 | €21,498 | +€613 | +2.9% |
| Financial debts | 170/4 | €20,886 | €21,498 | +€613 | +2.9% |
| Amounts payable within one year | 42/48 | €125,374 | €25,343 | -€100,031 | -79.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €48,561 | €0 | -€48,561 | -100.0% |
| Credit institutions | 430/8 | €48,561 | €0 | -€48,561 | -100.0% |
| Trade debts | 44 | €46,640 | €23,468 | -€23,171 | -49.7% |
| Suppliers | 440/4 | €46,640 | €23,468 | -€23,171 | -49.7% |
| Taxes, remuneration and social security | 45 | €10,161 | €1,751 | -€8,409 | -82.8% |
| Taxes | 450/3 | €10,161 | €1,751 | -€8,409 | -82.8% |
| Other amounts payable | 47/48 | €20,013 | €123 | -€19,890 | -99.4% |
| Remuneration, social security and pensions | 62 | €116,823 | €97,766 | -€19,057 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,508 | €2,508 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,305 | €1,213 | -€93 | -7.1% |
| Gross operating margin | 9900 | €130,015 | €129,508 | -€506 | -0.4% |
| Operating profit (loss) | 9901 | €9,378 | €28,022 | +€18,643 | +198.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,879 | €13,208 | +€6,329 | +92.0% |
| Recurring financial charges | 65 | €6,879 | €13,208 | +€6,329 | +92.0% |
| Profit (loss) for the period before taxes | 9903 | €2,500 | €14,814 | +€12,314 | +492.6% |
| Income taxes | 67/77 | €34,575 | €4,801 | -€29,773 | -86.1% |
| Profit (loss) for the period | 9904 | -€32,075 | €10,012 | +€42,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,075 | €10,012 | +€42,088 |
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 3 October 2026 via checked.be.