DEVI COACHING: 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 COACHING
Largest movements
- Cash -€31,686
down €31,686 (-29.2%), from €108,446 to €76,760
mainly Contributions, distributions and other (-€86,560) and Current portion of long-term debt (-€2,761)
- Tangible fixed assets -€27,294
down €27,294 (-40.8%), from €66,920 to €39,626
of which Furniture and vehicles: -€23,733
- Receivables within one year -€12,592
down €12,592 (-26.6%), from €47,389 to €34,797
of which Trade receivables: -€6,768
- Reserves -€79,828
down €79,828 (-30.4%), from €262,577 to €182,749
of which Distributable reserves: -€79,828
- Trade debts +€14,035
up €14,035 (+212.9%), from €6,593 to €20,628
- Gross operating margin +€5,697
up €5,697 (+9.9%), from €57,736 to €63,433
- Taxes +€907
up €907 (+15.1%), from €6,010 to €6,917
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 | €315,913 | €246,172 | -€69,741 | -22.1% |
| Fixed assets | 21/28 | €66,995 | €39,701 | -€27,294 | -40.7% |
| Tangible fixed assets | 22/27 | €66,920 | €39,626 | -€27,294 | -40.8% |
| Land and buildings | 22 | €30,662 | €27,101 | -€3,561 | -11.6% |
| Furniture and vehicles | 24 | €36,259 | €12,525 | -€23,733 | -65.5% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €248,917 | €206,471 | -€42,446 | -17.1% |
| Amounts receivable after more than one year | 29 | €87,000 | €87,000 | = | 0.0% |
| Other amounts receivable | 291 | €87,000 | €87,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,389 | €34,797 | -€12,592 | -26.6% |
| Trade receivables | 40 | €39,874 | €33,107 | -€6,768 | -17.0% |
| Other amounts receivable | 41 | €7,515 | €1,690 | -€5,824 | -77.5% |
| Cash at bank and in hand | 54/58 | €108,446 | €76,760 | -€31,686 | -29.2% |
| Deferred charges and accrued income | 490/1 | €6,082 | €7,914 | +€1,832 | +30.1% |
| Total equity and liabilities | 10/49 | €315,913 | €246,172 | -€69,741 | -22.1% |
| Equity | 10/15 | €268,777 | €188,949 | -€79,828 | -29.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €262,577 | €182,749 | -€79,828 | -30.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €262,577 | €182,749 | -€79,828 | -30.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €25,871 | €25,871 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,871 | €25,871 | = | 0.0% |
| Pensions and similar obligations | 160 | €25,871 | €25,871 | = | 0.0% |
| Amounts payable | 17/49 | €21,265 | €31,352 | +€10,087 | +47.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €20,011 | €30,126 | +€10,115 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €2,761 | €0 | -€2,761 | -100.0% |
| Trade debts | 44 | €6,593 | €20,628 | +€14,035 | +212.9% |
| Suppliers | 440/4 | €6,593 | €20,628 | +€14,035 | +212.9% |
| Taxes, remuneration and social security | 45 | €8,943 | €6,617 | -€2,326 | -26.0% |
| Taxes | 450/3 | €3,999 | €1,619 | -€2,379 | -59.5% |
| Remuneration and social security | 454/9 | €4,944 | €4,998 | +€53 | +1.1% |
| Other amounts payable | 47/48 | €1,714 | €2,881 | +€1,167 | +68.1% |
| Accrued charges and deferred income | 492/3 | €1,254 | €1,227 | -€27 | -2.2% |
| Remuneration, social security and pensions | 62 | €21,413 | €21,158 | -€255 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,003 | €27,294 | +€291 | +1.1% |
| Other operating charges | 640/8 | €1,484 | €2,014 | +€530 | +35.7% |
| Gross operating margin | 9900 | €57,736 | €63,433 | +€5,697 | +9.9% |
| Operating profit (loss) | 9901 | €7,837 | €12,967 | +€5,130 | +65.5% |
| Financial income | 75/76B | €937 | €970 | +€33 | +3.5% |
| Recurring financial income | 75 | €937 | €970 | +€33 | +3.5% |
| Financial charges | 65/66B | €364 | €288 | -€76 | -20.9% |
| Recurring financial charges | 65 | €364 | €288 | -€76 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €8,410 | €13,649 | +€5,239 | +62.3% |
| Income taxes | 67/77 | €6,010 | €6,917 | +€907 | +15.1% |
| Profit (loss) for the period | 9904 | €2,401 | €6,732 | +€4,332 | +180.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,401 | €6,732 | +€4,332 | +180.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.