DEVIARCH: what changed
DEVIARCH
Largest movements
- Cash +€52,599
up €52,599 (+51.5%), from €102,140 to €154,739
mainly Net result for the year (+€80,987) and Depreciation (+€17,471)
- Receivables within one year -€14,052
down €14,052 (-11.4%), from €123,498 to €109,446
- Tangible fixed assets +€8,598
up €8,598 (+1.8%), from €490,603 to €499,201
of which Land and buildings: +€7,209
- Profit (loss) carried forward +€80,987
up €80,987 (+45.0%), from €179,983 to €260,970
- Trade debts -€19,106
down €19,106 (-19.8%), from €96,324 to €77,218
- Debts after one year -€14,319
down €14,319 (-4.4%), from €328,150 to €313,830
- Other debts -€8,877
down €8,877 (-15.2%), from €58,546 to €49,669
- Gross operating margin +€16,172
up €16,172 (+12.7%), from €127,602 to €143,775
- Taxes +€4,581
up €4,581 (+17.3%), from €26,548 to €31,128
- Depreciation +€2,209
up €2,209 (+14.5%), from €15,262 to €17,471
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €716,301 | €763,386 | +€47,086 | +6.6% |
| Fixed assets | 21/28 | €490,603 | €499,201 | +€8,598 | +1.8% |
| Tangible fixed assets | 22/27 | €490,603 | €499,201 | +€8,598 | +1.8% |
| Land and buildings | 22 | €489,586 | €496,795 | +€7,209 | +1.5% |
| Furniture and vehicles | 24 | €1,018 | €2,406 | +€1,388 | +136% |
| Current assets | 29/58 | €225,697 | €264,185 | +€38,488 | +17.1% |
| Amounts receivable within one year | 40/41 | €123,498 | €109,446 | -€14,052 | -11.4% |
| Trade receivables | 40 | €123,498 | €109,446 | -€14,052 | -11.4% |
| Cash at bank and in hand | 54/58 | €102,140 | €154,739 | +€52,599 | +51.5% |
| Deferred charges and accrued income | 490/1 | €59 | - | -€59 | |
| Total equity and liabilities | 10/49 | €716,301 | €763,386 | +€47,086 | +6.6% |
| Equity | 10/15 | €180,983 | €261,970 | +€80,987 | +44.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,983 | €260,970 | +€80,987 | +45.0% |
| Amounts payable | 17/49 | €535,317 | €501,416 | -€33,901 | -6.3% |
| Amounts payable after more than one year | 17 | €328,150 | €313,830 | -€14,319 | -4.4% |
| Financial debts | 170/4 | €328,150 | €313,830 | -€14,319 | -4.4% |
| Amounts payable within one year | 42/48 | €207,168 | €187,586 | -€19,582 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €12,700 | €14,319 | +€1,619 | +12.8% |
| Financial debts | 43 | €231 | €231 | = | 0.0% |
| Credit institutions | 430/8 | €231 | €231 | = | 0.0% |
| Trade debts | 44 | €96,324 | €77,218 | -€19,106 | -19.8% |
| Suppliers | 440/4 | €96,324 | €77,218 | -€19,106 | -19.8% |
| Taxes, remuneration and social security | 45 | €39,367 | €46,148 | +€6,782 | +17.2% |
| Taxes | 450/3 | €39,367 | €46,148 | +€6,782 | +17.2% |
| Other amounts payable | 47/48 | €58,546 | €49,669 | -€8,877 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,262 | €17,471 | +€2,209 | +14.5% |
| Other operating charges | 640/8 | €1,913 | €1,033 | -€879 | -46.0% |
| Gross operating margin | 9900 | €127,602 | €143,775 | +€16,172 | +12.7% |
| Operating profit (loss) | 9901 | €110,428 | €125,270 | +€14,842 | +13.4% |
| Financial charges | 65/66B | €13,425 | €13,155 | -€270 | -2.0% |
| Recurring financial charges | 65 | €13,425 | €13,155 | -€270 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €97,003 | €112,115 | +€15,112 | +15.6% |
| Income taxes | 67/77 | €26,548 | €31,128 | +€4,581 | +17.3% |
| Profit (loss) for the period | 9904 | €70,456 | €80,987 | +€10,531 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,456 | €80,987 | +€10,531 | +14.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.