Devi Bragalini: 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.
Devi Bragalini
Largest movements
- Cash +€91,636
up €91,636 (+204.2%), from €44,868 to €136,504
mainly Net result for the year (+€79,889) and Tax, wage and social debts (+€17,114)
- Reserves +€79,889
up €79,889 (+2288.3%), from €3,491 to €83,380
- Tax, wage and social debts +€17,114
up €17,114 (+142.5%), from €12,008 to €29,122
of which Taxes: +€17,092
- Other debts -€6,473
down €6,473 (-23.5%), from €27,549 to €21,076
- Gross operating margin +€95,981
up €95,981 (+2052.4%), from €4,676 to €100,657
- Taxes +€19,681
up €19,681 (+2062.5%), from €954 to €20,636
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 | €44,868 | €136,504 | +€91,636 | +204.2% |
| Current assets | 29/58 | €44,868 | €136,504 | +€91,636 | +204.2% |
| Cash at bank and in hand | 54/58 | €44,868 | €136,504 | +€91,636 | +204.2% |
| Total equity and liabilities | 10/49 | €44,868 | €136,504 | +€91,636 | +204.2% |
| Equity | 10/15 | €4,991 | €84,880 | +€79,889 | +1600.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €3,491 | €83,380 | +€79,889 | +2288.3% |
| Distributable reserves | 133 | €3,491 | €83,380 | +€79,889 | +2288.3% |
| Amounts payable | 17/49 | €39,876 | €51,624 | +€11,747 | +29.5% |
| Amounts payable within one year | 42/48 | €39,876 | €51,624 | +€11,747 | +29.5% |
| Trade debts | 44 | €320 | €1,426 | +€1,106 | +345.6% |
| Suppliers | 440/4 | €320 | €1,426 | +€1,106 | +345.6% |
| Taxes, remuneration and social security | 45 | €12,008 | €29,122 | +€17,114 | +142.5% |
| Taxes | 450/3 | €12,008 | €29,100 | +€17,092 | +142.3% |
| Remuneration and social security | 454/9 | - | €22 | +€22 | |
| Other amounts payable | 47/48 | €27,549 | €21,076 | -€6,473 | -23.5% |
| Other operating charges | 640/8 | €161 | €0 | -€161 | -100.0% |
| Gross operating margin | 9900 | €4,676 | €100,657 | +€95,981 | +2052.4% |
| Operating profit (loss) | 9901 | €4,516 | €100,657 | +€96,141 | +2128.9% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €71 | €190 | +€119 | +169.2% |
| Recurring financial charges | 65 | €71 | €190 | +€119 | +169.2% |
| Profit (loss) for the period before taxes | 9903 | €4,445 | €100,525 | +€96,079 | +2161.3% |
| Income taxes | 67/77 | €954 | €20,636 | +€19,681 | +2062.5% |
| Profit (loss) for the period | 9904 | €3,491 | €79,889 | +€76,398 | +2188.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,491 | €79,889 | +€76,398 | +2188.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.