DEVI: 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.
DEVI
Largest movements
- Receivables within one year +€107,217
up €107,217 (+49.7%), from €215,764 to €322,981
of which Trade receivables: +€80,652
- Cash +€7,237
up €7,237 (+9.2%), from €78,527 to €85,764
mainly Accrued charges and deferred income (+€61,789) and Net result for the year (+€29,387)
- Reserves +€187,513
up €187,513 (+132%), from €142,363 to €329,876
- Profit (loss) carried forward -€158,126
no longer reported in 2025 (was €158,126)
- Accrued charges and deferred income +€61,789
new in 2025: €61,789
- Trade debts +€18,215
up €18,215 (+89.8%), from €20,281 to €38,496
- Tax, wage and social debts +€7,535
up €7,535 (+103%), from €7,299 to €14,834
of which Taxes: +€10,192
- Turnover -€406,201
no longer reported in 2025 (was €406,201)
- Purchases and services -€365,215
no longer reported in 2025 (was €365,215)
- Gross operating margin +€23,816
up €23,816 (+49.9%), from €47,733 to €71,549
- Write-downs -€20,000
no longer reported in 2025 (was €20,000)
- Taxes +€10,923
up €10,923 (+816%), from €1,339 to €12,262
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 | €346,669 | €463,595 | +€116,926 | +33.7% |
| Fixed assets | 21/28 | €49,944 | €53,856 | +€3,912 | +7.8% |
| Tangible fixed assets | 22/27 | €47,419 | €51,331 | +€3,912 | +8.2% |
| Land and buildings | 22 | €44,428 | €49,650 | +€5,222 | +11.8% |
| Furniture and vehicles | 24 | €2,991 | €1,680 | -€1,311 | -43.8% |
| Financial fixed assets | 28 | €2,525 | €2,525 | = | 0.0% |
| Current assets | 29/58 | €296,725 | €409,739 | +€113,014 | +38.1% |
| Amounts receivable within one year | 40/41 | €215,764 | €322,981 | +€107,217 | +49.7% |
| Trade receivables | 40 | €177,119 | €257,771 | +€80,652 | +45.5% |
| Other amounts receivable | 41 | €38,645 | €65,210 | +€26,565 | +68.7% |
| Cash at bank and in hand | 54/58 | €78,527 | €85,764 | +€7,237 | +9.2% |
| Deferred charges and accrued income | 490/1 | €2,434 | €994 | -€1,440 | -59.2% |
| Total equity and liabilities | 10/49 | €346,669 | €463,595 | +€116,926 | +33.7% |
| Equity | 10/15 | €319,089 | €348,476 | +€29,387 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,363 | €329,876 | +€187,513 | +132% |
| Distributable reserves | 133 | €142,363 | €329,876 | +€187,513 | +132% |
| Profit (loss) carried forward | 14 | €158,126 | - | -€158,126 | |
| Amounts payable | 17/49 | €27,580 | €115,119 | +€87,539 | +317% |
| Amounts payable within one year | 42/48 | €27,580 | €53,330 | +€25,750 | +93.4% |
| Trade debts | 44 | €20,281 | €38,496 | +€18,215 | +89.8% |
| Suppliers | 440/4 | €20,281 | €38,496 | +€18,215 | +89.8% |
| Taxes, remuneration and social security | 45 | €7,299 | €14,834 | +€7,535 | +103% |
| Taxes | 450/3 | €2,070 | €12,262 | +€10,192 | +492% |
| Remuneration and social security | 454/9 | €5,229 | €2,572 | -€2,656 | -50.8% |
| Accrued charges and deferred income | 492/3 | - | €61,789 | +€61,789 | |
| Turnover | 70 | €406,201 | - | -€406,201 | |
| Non-recurring operating income | 76A | €284 | - | -€284 | |
| Goods, raw materials, services and sundry goods | 60/61 | €365,215 | - | -€365,215 | |
| Remuneration, social security and pensions | 62 | €19,270 | €19,965 | +€694 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,589 | €7,775 | +€2,186 | +39.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,000 | - | -€20,000 | |
| Other operating charges | 640/8 | €610 | €578 | -€32 | -5.2% |
| Non-recurring operating charges | 66A | €459 | €152 | -€307 | -66.9% |
| Gross operating margin | 9900 | €47,733 | €71,549 | +€23,816 | +49.9% |
| Operating profit (loss) | 9901 | €1,805 | €43,079 | +€41,274 | +2,286% |
| Financial charges | 65/66B | €899 | €1,430 | +€532 | +59.1% |
| Recurring financial charges | 65 | €899 | €1,430 | +€532 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €907 | €41,649 | +€40,742 | +4,494% |
| Income taxes | 67/77 | €1,339 | €12,262 | +€10,923 | +816% |
| Profit (loss) for the period | 9904 | -€432 | €29,387 | +€29,819 | |
| Profit (loss) for the period to be appropriated | 9905 | -€432 | €29,387 | +€29,819 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.