DEVhouse: 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.
DEVhouse
Largest movements
- Tangible fixed assets +€63,562
up €63,562 (+7,253%), from €876 to €64,438
of which Furniture and vehicles: +€61,653
- Cash -€31,187
down €31,187 (-26.2%), from €119,056 to €87,869
mainly Investment in fixed assets (net) (-€71,051) and Contributions, distributions and other (-€51,490)
- Receivables within one year -€2,884
down €2,884 (-13.9%), from €20,709 to €17,825
of which Trade receivables: -€3,525
- Other debts +€53,551
up €53,551 (+1,115%), from €4,804 to €58,356
- Reserves -€21,054
down €21,054 (-17.0%), from €123,733 to €102,679
of which Tax-exempt reserves: -€21,054
- Tax, wage and social debts -€3,096
down €3,096 (-38.1%), from €8,133 to €5,037
- Depreciation +€6,591
up €6,591 (+733%), from €899 to €7,489
- Gross operating margin +€1,772
up €1,772 (+3.4%), from €51,400 to €53,173
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.
Derived cash bridge
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 | €140,741 | €171,244 | +€30,503 | +21.7% |
| Fixed assets | 21/28 | €876 | €64,438 | +€63,562 | +7,253% |
| Tangible fixed assets | 22/27 | €876 | €64,438 | +€63,562 | +7,253% |
| Plant, machinery and equipment | 23 | - | €1,909 | +€1,909 | |
| Furniture and vehicles | 24 | €876 | €62,529 | +€61,653 | +7,035% |
| Current assets | 29/58 | €139,865 | €106,806 | -€33,059 | -23.6% |
| Amounts receivable within one year | 40/41 | €20,709 | €17,825 | -€2,884 | -13.9% |
| Trade receivables | 40 | €18,712 | €15,188 | -€3,525 | -18.8% |
| Other amounts receivable | 41 | €1,997 | €2,637 | +€641 | +32.1% |
| Cash at bank and in hand | 54/58 | €119,056 | €87,869 | -€31,187 | -26.2% |
| Deferred charges and accrued income | 490/1 | €99 | €1,112 | +€1,012 | +1,019% |
| Total equity and liabilities | 10/49 | €140,741 | €171,244 | +€30,503 | +21.7% |
| Equity | 10/15 | €127,733 | €106,679 | -€21,054 | -16.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €123,733 | €102,679 | -€21,054 | -17.0% |
| Tax-exempt reserves | 132 | €21,054 | €0 | -€21,054 | -100% |
| Distributable reserves | 133 | €102,679 | €102,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,008 | €64,565 | +€51,557 | +396% |
| Amounts payable within one year | 42/48 | €13,008 | €64,565 | +€51,557 | +396% |
| Trade debts | 44 | €70 | €1,172 | +€1,102 | +1,563% |
| Suppliers | 440/4 | €70 | €1,172 | +€1,102 | +1,563% |
| Taxes, remuneration and social security | 45 | €8,133 | €5,037 | -€3,096 | -38.1% |
| Taxes | 450/3 | €8,133 | €5,037 | -€3,096 | -38.1% |
| Other amounts payable | 47/48 | €4,804 | €58,356 | +€53,551 | +1,115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €899 | €7,489 | +€6,591 | +733% |
| Other operating charges | 640/8 | €663 | €836 | +€173 | +26.1% |
| Gross operating margin | 9900 | €51,400 | €53,173 | +€1,772 | +3.4% |
| Operating profit (loss) | 9901 | €49,839 | €44,847 | -€4,992 | -10.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €125 | €125 | = | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €49,714 | €44,723 | -€4,992 | -10.0% |
| Income taxes | 67/77 | €14,080 | €14,287 | +€207 | +1.5% |
| Profit (loss) for the period | 9904 | €35,635 | €30,436 | -€5,199 | -14.6% |
| Transfer from tax-exempt reserves | 789 | - | €21,054 | +€21,054 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,635 | €51,490 | +€15,855 | +44.5% |
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 13 October 2026 via checked.be.