DEVI CONSULTING: 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 CONSULTING
Largest movements
- Cash -€38,816
down €38,816 (-21.9%), from €177,505 to €138,689
mainly Receivables after one year (-€25,799) and Net result for the year (-€20,479)
- Receivables after one year +€25,799
up €25,799 (+1.9%), from €1.3m to €1.4m
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€25,660
down €25,660 (-94.0%), from €27,299 to €1,639
- Other operating charges +€11,336
up €11,336 (+494.9%), from €2,291 to €13,627
- Taxes -€5,992
down €5,992 (-100.0%), from €5,994 to €2
- Financial charges +€5,289
up €5,289, from -€5,258 to €31
- Gross operating margin -€646
down €646 (-8.3%), from -€7,814 to -€8,459
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 | €2,328,222 | €2,300,299 | -€27,923 | -1.2% |
| Fixed assets | 21/28 | €13,542 | €13,542 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,767 | €12,767 | = | 0.0% |
| Land and buildings | 22 | €12,767 | €12,767 | = | 0.0% |
| Financial fixed assets | 28 | €776 | €776 | = | 0.0% |
| Current assets | 29/58 | €2,314,680 | €2,286,757 | -€27,923 | -1.2% |
| Amounts receivable after more than one year | 29 | €1,349,713 | €1,375,512 | +€25,799 | +1.9% |
| Other amounts receivable | 291 | €1,349,713 | €1,375,512 | +€25,799 | +1.9% |
| Amounts receivable within one year | 40/41 | €69,930 | €55,019 | -€14,911 | -21.3% |
| Trade receivables | 40 | - | €422 | +€422 | |
| Other amounts receivable | 41 | €69,930 | €54,597 | -€15,333 | -21.9% |
| Current investments | 50/53 | €451,295 | €451,300 | +€4 | 0.0% |
| Cash at bank and in hand | 54/58 | €177,505 | €138,689 | -€38,816 | -21.9% |
| Deferred charges and accrued income | 490/1 | €266,237 | €266,237 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,328,222 | €2,300,299 | -€27,923 | -1.2% |
| Equity | 10/15 | €2,320,610 | €2,300,131 | -€20,479 | -0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,258,610 | €2,238,131 | -€20,479 | -0.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €2,252,410 | €2,231,931 | -€20,479 | -0.9% |
| Amounts payable | 17/49 | €7,612 | €168 | -€7,444 | -97.8% |
| Amounts payable within one year | 42/48 | €7,612 | €168 | -€7,444 | -97.8% |
| Trade debts | 44 | €1,620 | €168 | -€1,452 | -89.6% |
| Suppliers | 440/4 | €1,620 | €168 | -€1,452 | -89.6% |
| Taxes, remuneration and social security | 45 | €5,992 | €0 | -€5,992 | -100.0% |
| Taxes | 450/3 | €5,992 | €0 | -€5,992 | -100.0% |
| Other operating charges | 640/8 | €2,291 | €13,627 | +€11,336 | +494.9% |
| Gross operating margin | 9900 | -€7,814 | -€8,459 | -€646 | -8.3% |
| Operating profit (loss) | 9901 | -€10,104 | -€22,086 | -€11,982 | -118.6% |
| Financial income | 75/76B | €27,299 | €1,639 | -€25,660 | -94.0% |
| Recurring financial income | 75 | €27,299 | €1,639 | -€25,660 | -94.0% |
| Financial charges | 65/66B | -€5,258 | €31 | +€5,289 | |
| Recurring financial charges | 65 | -€5,258 | €31 | +€5,289 | |
| Profit (loss) for the period before taxes | 9903 | €22,453 | -€20,477 | -€42,931 | |
| Income taxes | 67/77 | €5,994 | €2 | -€5,992 | -100.0% |
| Profit (loss) for the period | 9904 | €16,459 | -€20,479 | -€36,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,459 | -€20,479 | -€36,938 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.