DEVEROL: 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.
DEVEROL
Largest movements
- Cash +€345,979
up €345,979 (+92.3%), from €374,694 to €720,673
mainly Net result for the year (+€173,535) and Trade debts (+€117,074)
- Tangible fixed assets -€92,139
down €92,139 (-30.2%), from €304,897 to €212,758
of which Land and buildings: -€52,472
- Stocks and contracts +€40,939
up €40,939 (+11.4%), from €360,323 to €401,261
- Receivables within one year -€19,800
down €19,800 (-11.0%), from €179,259 to €159,459
- Reserves +€173,520
up €173,520 (+18.2%), from €952,628 to €1.1m
of which Distributable reserves: +€123,000
- Trade debts +€117,074
up €117,074 (+106.9%), from €109,472 to €226,547
- Tax, wage and social debts +€16,895
up €16,895 (+142.0%), from €11,898 to €28,793
of which Taxes: +€16,853
- Gross operating margin +€75,000
up €75,000 (+21.9%), from €342,467 to €417,467
- Taxes +€17,766
up €17,766 (+36.9%), from €48,147 to €65,913
- Financial income +€8,769
up €8,769 (+269.3%), from €3,256 to €12,025
- Other operating charges +€6,693
up €6,693 (+114.7%), from €5,838 to €12,531
- Depreciation +€4,776
up €4,776 (+5.4%), from €87,991 to €92,767
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 | €1,223,567 | €1,502,227 | +€278,660 | +22.8% |
| Fixed assets | 21/28 | €304,897 | €212,758 | -€92,139 | -30.2% |
| Tangible fixed assets | 22/27 | €304,897 | €212,758 | -€92,139 | -30.2% |
| Land and buildings | 22 | €184,543 | €132,071 | -€52,472 | -28.4% |
| Plant, machinery and equipment | 23 | €50,140 | €38,022 | -€12,117 | -24.2% |
| Furniture and vehicles | 24 | €70,214 | €42,665 | -€27,549 | -39.2% |
| Current assets | 29/58 | €918,670 | €1,289,469 | +€370,798 | +40.4% |
| Stocks and contracts in progress | 3 | €360,323 | €401,261 | +€40,939 | +11.4% |
| Stocks | 30/36 | €360,323 | €401,261 | +€40,939 | +11.4% |
| Amounts receivable within one year | 40/41 | €179,259 | €159,459 | -€19,800 | -11.0% |
| Trade receivables | 40 | €179,259 | €159,459 | -€19,800 | -11.0% |
| Cash at bank and in hand | 54/58 | €374,694 | €720,673 | +€345,979 | +92.3% |
| Deferred charges and accrued income | 490/1 | €4,395 | €8,076 | +€3,681 | +83.8% |
| Total equity and liabilities | 10/49 | €1,223,567 | €1,502,227 | +€278,660 | +22.8% |
| Equity | 10/15 | €1,020,337 | €1,193,872 | +€173,535 | +17.0% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €952,628 | €1,126,148 | +€173,520 | +18.2% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €151,584 | €202,104 | +€50,520 | +33.3% |
| Distributable reserves | 133 | €794,744 | €917,744 | +€123,000 | +15.5% |
| Profit (loss) carried forward | 14 | €4,709 | €4,724 | +€15 | +0.3% |
| Amounts payable | 17/49 | €203,230 | €308,355 | +€105,125 | +51.7% |
| Amounts payable after more than one year | 17 | €47,872 | €36,708 | -€11,163 | -23.3% |
| Financial debts | 170/4 | €24,724 | €12,486 | -€12,238 | -49.5% |
| Other amounts payable | 178/9 | €23,148 | €24,222 | +€1,075 | +4.6% |
| Amounts payable within one year | 42/48 | €153,177 | €268,384 | +€115,207 | +75.2% |
| Current portion of amounts payable after more than one year | 42 | €17,689 | €12,238 | -€5,451 | -30.8% |
| Trade debts | 44 | €109,472 | €226,547 | +€117,074 | +106.9% |
| Suppliers | 440/4 | €109,472 | €226,547 | +€117,074 | +106.9% |
| Taxes, remuneration and social security | 45 | €11,898 | €28,793 | +€16,895 | +142.0% |
| Taxes | 450/3 | €4,852 | €21,705 | +€16,853 | +347.3% |
| Remuneration and social security | 454/9 | €7,046 | €7,088 | +€42 | +0.6% |
| Other amounts payable | 47/48 | €14,117 | €806 | -€13,311 | -94.3% |
| Accrued charges and deferred income | 492/3 | €2,182 | €3,263 | +€1,082 | +49.6% |
| Non-recurring operating income | 76A | €11,200 | - | -€11,200 | |
| Remuneration, social security and pensions | 62 | €75,130 | €79,462 | +€4,332 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,991 | €92,767 | +€4,776 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €511 | €954 | +€444 | +86.9% |
| Other operating charges | 640/8 | €5,838 | €12,531 | +€6,693 | +114.7% |
| Gross operating margin | 9900 | €342,467 | €417,467 | +€75,000 | +21.9% |
| Operating profit (loss) | 9901 | €172,998 | €231,753 | +€58,755 | +34.0% |
| Financial income | 75/76B | €3,256 | €12,025 | +€8,769 | +269.3% |
| Recurring financial income | 75 | €3,256 | €12,025 | +€8,769 | +269.3% |
| Financial charges | 65/66B | €4,451 | €4,330 | -€121 | -2.7% |
| Recurring financial charges | 65 | €4,451 | €4,330 | -€121 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €171,803 | €239,448 | +€67,645 | +39.4% |
| Income taxes | 67/77 | €48,147 | €65,913 | +€17,766 | +36.9% |
| Profit (loss) for the period | 9904 | €123,656 | €173,535 | +€49,879 | +40.3% |
| Transfer from tax-exempt reserves | 789 | €125,930 | - | -€125,930 | |
| Transfer to tax-exempt reserves | 689 | €50,520 | €50,520 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €199,066 | €123,015 | -€76,051 | -38.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.