Devert Invest: what changed
Devert Invest
Largest movements
- Receivables within one year -€28,280
down €28,280 (-78.9%), from €35,859 to €7,579
of which Trade receivables: -€28,262
- Other debts -€43,290
down €43,290 (-58.6%), from €73,886 to €30,596
- Tax, wage and social debts +€9,935
up €9,935 (+7,914%), from €126 to €10,061
of which Remuneration and social security: +€6,754
- Profit (loss) carried forward +€3,410
up €3,410 (+9.4%), from €36,299 to €39,709
- Trade debts +€1,848
up €1,848 (+32.6%), from €5,666 to €7,514
- Gross operating margin +€8,946
up €8,946, from -€4,097 to €4,849
- Taxes -€486
down €486 (-89.1%), from €545 to €59
- Financial charges +€341
up €341 (+81.0%), from €421 to €762
- Other operating charges +€51
up €51 (+9.0%), from €567 to €618
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,437 | €108,341 | -€28,096 | -20.6% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €36,437 | €8,341 | -€28,096 | -77.1% |
| Amounts receivable within one year | 40/41 | €35,859 | €7,579 | -€28,280 | -78.9% |
| Trade receivables | 40 | €35,841 | €7,579 | -€28,262 | -78.9% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Cash at bank and in hand | 54/58 | €534 | €715 | +€181 | +34.0% |
| Deferred charges and accrued income | 490/1 | €44 | €46 | +€2 | +4.6% |
| Total equity and liabilities | 10/49 | €136,437 | €108,341 | -€28,096 | -20.6% |
| Equity | 10/15 | €56,759 | €60,169 | +€3,410 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,299 | €39,709 | +€3,410 | +9.4% |
| Amounts payable | 17/49 | €79,678 | €48,171 | -€31,507 | -39.5% |
| Amounts payable within one year | 42/48 | €79,678 | €48,171 | -€31,507 | -39.5% |
| Trade debts | 44 | €5,666 | €7,514 | +€1,848 | +32.6% |
| Suppliers | 440/4 | €5,666 | €7,514 | +€1,848 | +32.6% |
| Taxes, remuneration and social security | 45 | €126 | €10,061 | +€9,935 | +7,914% |
| Taxes | 450/3 | €126 | €3,306 | +€3,181 | +2,534% |
| Remuneration and social security | 454/9 | - | €6,754 | +€6,754 | |
| Other amounts payable | 47/48 | €73,886 | €30,596 | -€43,290 | -58.6% |
| Other operating charges | 640/8 | €567 | €618 | +€51 | +9.0% |
| Gross operating margin | 9900 | -€4,097 | €4,849 | +€8,946 | |
| Operating profit (loss) | 9901 | -€4,664 | €4,231 | +€8,895 | |
| Financial charges | 65/66B | €421 | €762 | +€341 | +81.0% |
| Recurring financial charges | 65 | €421 | €762 | +€341 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,085 | €3,469 | +€8,554 | |
| Income taxes | 67/77 | €545 | €59 | -€486 | -89.1% |
| Profit (loss) for the period | 9904 | -€5,629 | €3,410 | +€9,040 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,629 | €3,410 | +€9,040 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.