DEVICE BUILD: 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.
DEVICE BUILD
Largest movements
- Stocks and contracts -€10,175
no longer reported in 2025 (was €10,175)
- Cash +€7,561
up €7,561 (+20.8%), from €36,395 to €43,956
mainly Other debts (+€31,541) and Trade debts (+€14,071)
- Profit (loss) carried forward -€36,363
down €36,363 (-81.6%), from €44,583 to €8,221
- Other debts +€31,541
new in 2025: €31,541
- Trade debts +€14,071
up €14,071 (+261%), from €5,394 to €19,466
- Tax, wage and social debts -€9,241
no longer reported in 2025 (was €9,241)
- Current portion of long-term debt -€4,206
no longer reported in 2025 (was €4,206)
- Turnover -€598,596
no longer reported in 2025 (was €598,596)
- Purchases and services -€393,035
no longer reported in 2025 (was €393,035)
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 | €115,765 | €111,567 | -€4,198 | -3.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €31,904 | €31,434 | -€470 | -1.5% |
| Tangible fixed assets | 22/27 | €31,879 | €31,409 | -€470 | -1.5% |
| Plant, machinery and equipment | 23 | €29,767 | €21,134 | -€8,632 | -29.0% |
| Furniture and vehicles | 24 | €2,112 | €10,274 | +€8,162 | +386% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €83,861 | €80,133 | -€3,728 | -4.4% |
| Stocks and contracts in progress | 3 | €10,175 | - | -€10,175 | |
| Stocks | 30/36 | €10,175 | - | -€10,175 | |
| Amounts receivable within one year | 40/41 | €37,291 | €36,177 | -€1,114 | -3.0% |
| Trade receivables | 40 | €4,123 | €19,577 | +€15,455 | +375% |
| Other amounts receivable | 41 | €33,168 | €16,600 | -€16,568 | -50.0% |
| Cash at bank and in hand | 54/58 | €36,395 | €43,956 | +€7,561 | +20.8% |
| Total equity and liabilities | 10/49 | €115,765 | €111,567 | -€4,198 | -3.6% |
| Equity | 10/15 | €96,923 | €60,560 | -€36,363 | -37.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,339 | €32,339 | = | 0.0% |
| Distributable reserves | 133 | €32,339 | €32,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,583 | €8,221 | -€36,363 | -81.6% |
| Amounts payable | 17/49 | €18,842 | €51,007 | +€32,165 | +171% |
| Amounts payable within one year | 42/48 | €18,842 | €51,007 | +€32,165 | +171% |
| Current portion of amounts payable after more than one year | 42 | €4,206 | - | -€4,206 | |
| Trade debts | 44 | €5,394 | €19,466 | +€14,071 | +261% |
| Suppliers | 440/4 | €5,394 | €19,466 | +€14,071 | +261% |
| Taxes, remuneration and social security | 45 | €9,241 | - | -€9,241 | |
| Taxes | 450/3 | €9,241 | - | -€9,241 | |
| Other amounts payable | 47/48 | - | €31,541 | +€31,541 | |
| Turnover | 70 | €598,596 | - | -€598,596 | |
| Non-recurring operating income | 76A | €4,783 | €20,446 | +€15,663 | +328% |
| Goods, raw materials, services and sundry goods | 60/61 | €393,035 | - | -€393,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,850 | €11,407 | +€558 | +5.1% |
| Other operating charges | 640/8 | €1,158 | €1,144 | -€14 | -1.2% |
| Gross operating margin | 9900 | €20,757 | €21,028 | +€272 | +1.3% |
| Operating profit (loss) | 9901 | €8,749 | €8,477 | -€272 | -3.1% |
| Financial income | 75/76B | €158 | €708 | +€550 | +349% |
| Recurring financial income | 75 | €158 | €708 | +€550 | +349% |
| Financial charges | 65/66B | €4,129 | €784 | -€3,345 | -81.0% |
| Recurring financial charges | 65 | €4,129 | €784 | -€3,345 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €4,778 | €8,401 | +€3,623 | +75.8% |
| Income taxes | 67/77 | €2,651 | €4,764 | +€2,113 | +79.7% |
| Profit (loss) for the period | 9904 | €2,127 | €3,637 | +€1,511 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,127 | €3,637 | +€1,511 | +71.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.