DEVIANT: 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.
DEVIANT
Largest movements
- Receivables within one year -€11,997
down €11,997 (-99.7%), from €12,039 to €42
of which Trade receivables: -€11,856
- Cash +€7,707
up €7,707 (+57.8%), from €13,339 to €21,046
mainly Net result for the year (+€16,791) and Receivables within one year (+€11,997)
- Tangible fixed assets -€3,068
down €3,068 (-24.1%), from €12,731 to €9,664
of which Furniture and vehicles: -€1,891
- Current investments -€2,992
down €2,992 (-1.3%), from €235,222 to €232,230
- Trade debts -€6,461
down €6,461 (-44.3%), from €14,586 to €8,126
- Accrued charges and deferred income -€6,362
down €6,362 (-100%), from €6,362 to €0
- Reserves -€4,312
down €4,312 (-2.0%), from €216,570 to €212,258
of which Distributable reserves: -€4,312
- Gross operating margin +€16,235
up €16,235 (+50.0%), from €32,492 to €48,728
- Taxes +€6,523
up €6,523 (+97.9%), from €6,663 to €13,185
- Financial charges +€761
up €761 (+39.4%), from €1,931 to €2,692
- Depreciation +€661
up €661 (+27.5%), from €2,406 to €3,068
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 | €279,394 | €266,606 | -€12,788 | -4.6% |
| Fixed assets | 21/28 | €12,731 | €9,664 | -€3,068 | -24.1% |
| Tangible fixed assets | 22/27 | €12,731 | €9,664 | -€3,068 | -24.1% |
| Land and buildings | 22 | €4,157 | €3,456 | -€701 | -16.9% |
| Plant, machinery and equipment | 23 | €3,588 | €3,112 | -€475 | -13.3% |
| Furniture and vehicles | 24 | €4,986 | €3,095 | -€1,891 | -37.9% |
| Current assets | 29/58 | €266,663 | €256,942 | -€9,721 | -3.6% |
| Amounts receivable within one year | 40/41 | €12,039 | €42 | -€11,997 | -99.7% |
| Trade receivables | 40 | €11,856 | €0 | -€11,856 | -100% |
| Other amounts receivable | 41 | €183 | €42 | -€142 | -77.2% |
| Current investments | 50/53 | €235,222 | €232,230 | -€2,992 | -1.3% |
| Cash at bank and in hand | 54/58 | €13,339 | €21,046 | +€7,707 | +57.8% |
| Deferred charges and accrued income | 490/1 | €6,062 | €3,625 | -€2,438 | -40.2% |
| Total equity and liabilities | 10/49 | €279,394 | €266,606 | -€12,788 | -4.6% |
| Equity | 10/15 | €222,770 | €218,458 | -€4,312 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €216,570 | €212,258 | -€4,312 | -2.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €216,570 | €212,258 | -€4,312 | -2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,624 | €48,148 | -€8,476 | -15.0% |
| Amounts payable within one year | 42/48 | €50,262 | €48,148 | -€2,114 | -4.2% |
| Financial debts | 43 | €20 | €111 | +€91 | +453% |
| Credit institutions | 430/8 | €20 | €111 | +€91 | +453% |
| Trade debts | 44 | €14,586 | €8,126 | -€6,461 | -44.3% |
| Suppliers | 440/4 | €14,586 | €8,126 | -€6,461 | -44.3% |
| Taxes, remuneration and social security | 45 | €30,656 | €32,142 | +€1,486 | +4.8% |
| Taxes | 450/3 | €28,734 | €30,052 | +€1,318 | +4.6% |
| Remuneration and social security | 454/9 | €1,922 | €2,090 | +€168 | +8.7% |
| Other amounts payable | 47/48 | €5,000 | €7,770 | +€2,770 | +55.4% |
| Accrued charges and deferred income | 492/3 | €6,362 | €0 | -€6,362 | -100% |
| Remuneration, social security and pensions | 62 | €11,617 | €11,359 | -€258 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,406 | €3,068 | +€661 | +27.5% |
| Other operating charges | 640/8 | €1,857 | €1,867 | +€10 | +0.5% |
| Gross operating margin | 9900 | €32,492 | €48,728 | +€16,235 | +50.0% |
| Operating profit (loss) | 9901 | €16,611 | €32,433 | +€15,822 | +95.3% |
| Financial income | 75/76B | €137 | €235 | +€98 | +71.5% |
| Recurring financial income | 75 | €137 | €235 | +€98 | +71.5% |
| Financial charges | 65/66B | €1,931 | €2,692 | +€761 | +39.4% |
| Recurring financial charges | 65 | €1,931 | €2,692 | +€761 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €14,817 | €29,976 | +€15,159 | +102% |
| Income taxes | 67/77 | €6,663 | €13,185 | +€6,523 | +97.9% |
| Profit (loss) for the period | 9904 | €8,155 | €16,791 | +€8,636 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €8,155 | €16,791 | +€8,636 | +106% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.