DeVi invest: 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 invest
Largest movements
- Tangible fixed assets -€24,244
down €24,244 (-5.6%), from €433,937 to €409,694
- Receivables after one year -€14,700
down €14,700 (-29.4%), from €50,000 to €35,300
- Debts after one year -€28,085
down €28,085 (-6.4%), from €441,704 to €413,620
- Other debts -€21,000
down €21,000 (-94.2%), from €22,300 to €1,300
- Profit (loss) carried forward +€6,768
up €6,768, from -€1,278 to €5,489
- Gross operating margin +€3,450
up €3,450 (+8.2%), from €41,904 to €45,354
- Financial charges -€1,699
down €1,699 (-14.4%), from €11,821 to €10,122
- Taxes +€1,372
new in 2025: €1,372
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 | €491,159 | €450,214 | -€40,945 | -8.3% |
| Fixed assets | 21/28 | €433,937 | €409,694 | -€24,244 | -5.6% |
| Tangible fixed assets | 22/27 | €433,937 | €409,694 | -€24,244 | -5.6% |
| Leasing and similar rights | 25 | €433,937 | €409,694 | -€24,244 | -5.6% |
| Current assets | 29/58 | €57,221 | €40,520 | -€16,701 | -29.2% |
| Amounts receivable after more than one year | 29 | €50,000 | €35,300 | -€14,700 | -29.4% |
| Other amounts receivable | 291 | €50,000 | €35,300 | -€14,700 | -29.4% |
| Cash at bank and in hand | 54/58 | €5,026 | €5,220 | +€194 | +3.9% |
| Deferred charges and accrued income | 490/1 | €2,195 | - | -€2,195 | |
| Total equity and liabilities | 10/49 | €491,159 | €450,214 | -€40,945 | -8.3% |
| Equity | 10/15 | -€1,178 | €5,589 | +€6,768 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,278 | €5,489 | +€6,768 | |
| Amounts payable | 17/49 | €492,337 | €444,624 | -€47,712 | -9.7% |
| Amounts payable after more than one year | 17 | €441,704 | €413,620 | -€28,085 | -6.4% |
| Financial debts | 170/4 | €441,704 | €413,620 | -€28,085 | -6.4% |
| Amounts payable within one year | 42/48 | €50,632 | €31,005 | -€19,628 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €28,085 | €28,085 | = | 0.0% |
| Trade debts | 44 | €248 | €248 | = | 0.0% |
| Suppliers | 440/4 | €248 | €248 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €1,372 | +€1,372 | |
| Taxes | 450/3 | - | €1,372 | +€1,372 | |
| Other amounts payable | 47/48 | €22,300 | €1,300 | -€21,000 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,244 | €24,244 | = | 0.0% |
| Other operating charges | 640/8 | €2,700 | €2,849 | +€148 | +5.5% |
| Gross operating margin | 9900 | €41,904 | €45,354 | +€3,450 | +8.2% |
| Operating profit (loss) | 9901 | €14,960 | €18,262 | +€3,302 | +22.1% |
| Financial charges | 65/66B | €11,821 | €10,122 | -€1,699 | -14.4% |
| Recurring financial charges | 65 | €11,821 | €10,122 | -€1,699 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €3,139 | €8,140 | +€5,001 | +159.3% |
| Income taxes | 67/77 | - | €1,372 | +€1,372 | |
| Profit (loss) for the period | 9904 | €3,139 | €6,768 | +€3,628 | +115.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,139 | €6,768 | +€3,628 | +115.6% |
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.