DevFinIT: 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.
DevFinIT
Largest movements
- Cash +€4,877
up €4,877 (+146.5%), from €3,329 to €8,206
mainly Other debts (+€17,957) and Depreciation (+€4,658)
- Tangible fixed assets -€3,223
down €3,223 (-30.7%), from €10,495 to €7,272
of which Furniture and vehicles: -€2,488
- Receivables within one year +€717
up €717 (+9.5%), from €7,573 to €8,290
of which Trade receivables: +€767
- Other debts +€17,957
up €17,957 (+2013.2%), from €892 to €18,849
- Profit (loss) carried forward -€15,459
no longer reported in 2025 (was €15,459)
- Trade debts -€1,185
down €1,185 (-70.0%), from €1,693 to €509
- Tax, wage and social debts +€1,158
up €1,158 (+34.5%), from €3,353 to €4,511
- Gross operating margin -€1,856
down €1,856 (-13.3%), from €13,965 to €12,109
- Depreciation +€872
up €872 (+23.0%), from €3,786 to €4,658
- Taxes +€599
up €599 (+22.7%), from €2,642 to €3,240
- Financial charges +€457
up €457 (+729.9%), from €63 to €519
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 | €21,898 | €24,368 | +€2,471 | +11.3% |
| Fixed assets | 21/28 | €10,995 | €7,872 | -€3,123 | -28.4% |
| Tangible fixed assets | 22/27 | €10,495 | €7,272 | -€3,223 | -30.7% |
| Furniture and vehicles | 24 | €7,205 | €4,717 | -€2,488 | -34.5% |
| Other tangible fixed assets | 26 | €3,290 | €2,555 | -€734 | -22.3% |
| Financial fixed assets | 28 | €500 | €600 | +€100 | +20.0% |
| Current assets | 29/58 | €10,903 | €16,496 | +€5,594 | +51.3% |
| Amounts receivable within one year | 40/41 | €7,573 | €8,290 | +€717 | +9.5% |
| Trade receivables | 40 | €7,523 | €8,290 | +€767 | +10.2% |
| Other amounts receivable | 41 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €3,329 | €8,206 | +€4,877 | +146.5% |
| Total equity and liabilities | 10/49 | €21,898 | €24,368 | +€2,471 | +11.3% |
| Equity | 10/15 | €15,959 | €500 | -€15,459 | -96.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,459 | - | -€15,459 | |
| Amounts payable | 17/49 | €5,938 | €23,868 | +€17,930 | +302.0% |
| Amounts payable within one year | 42/48 | €5,938 | €23,868 | +€17,930 | +302.0% |
| Trade debts | 44 | €1,693 | €509 | -€1,185 | -70.0% |
| Suppliers | 440/4 | €1,693 | €509 | -€1,185 | -70.0% |
| Taxes, remuneration and social security | 45 | €3,353 | €4,511 | +€1,158 | +34.5% |
| Taxes | 450/3 | €3,353 | €4,511 | +€1,158 | +34.5% |
| Other amounts payable | 47/48 | €892 | €18,849 | +€17,957 | +2013.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,786 | €4,658 | +€872 | +23.0% |
| Gross operating margin | 9900 | €13,965 | €12,109 | -€1,856 | -13.3% |
| Operating profit (loss) | 9901 | €10,179 | €7,451 | -€2,728 | -26.8% |
| Financial income | 75/76B | €21 | €0 | -€21 | -99.9% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -99.9% |
| Financial charges | 65/66B | €63 | €519 | +€457 | +729.9% |
| Recurring financial charges | 65 | €63 | €519 | +€457 | +729.9% |
| Profit (loss) for the period before taxes | 9903 | €10,138 | €6,932 | -€3,206 | -31.6% |
| Income taxes | 67/77 | €2,642 | €3,240 | +€599 | +22.7% |
| Profit (loss) for the period | 9904 | €7,496 | €3,692 | -€3,804 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,496 | €3,692 | -€3,804 | -50.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.