DEVIEF: 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.
DEVIEF
Largest movements
- Tangible fixed assets -€1,929
down €1,929 (-1.9%), from €102,015 to €100,086
- Profit (loss) carried forward -€6,204
down €6,204 (-32.4%), from -€19,138 to -€25,342
- Other debts +€4,350
up €4,350 (+4.4%), from €99,413 to €103,763
- Gross operating margin -€45
down €45 (-10.9%), from €413 to €368
- Other operating charges +€25
up €25 (+0.5%), from €4,619 to €4,643
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 | €103,320 | €101,466 | -€1,854 | -1.8% |
| Fixed assets | 21/28 | €102,015 | €100,086 | -€1,929 | -1.9% |
| Tangible fixed assets | 22/27 | €102,015 | €100,086 | -€1,929 | -1.9% |
| Plant, machinery and equipment | 23 | €102,015 | €100,086 | -€1,929 | -1.9% |
| Current assets | 29/58 | €1,305 | €1,380 | +€75 | +5.8% |
| Cash at bank and in hand | 54/58 | €1,305 | €1,380 | +€75 | +5.8% |
| Total equity and liabilities | 10/49 | €103,320 | €101,466 | -€1,854 | -1.8% |
| Equity | 10/15 | €3,907 | -€2,297 | -€6,204 | |
| Contributions | 10/11 | €21,618 | €21,618 | = | 0.0% |
| Reserves | 13 | €1,427 | €1,427 | = | 0.0% |
| Distributable reserves | 133 | €1,427 | €1,427 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,138 | -€25,342 | -€6,204 | -32.4% |
| Amounts payable | 17/49 | €99,413 | €103,763 | +€4,350 | +4.4% |
| Amounts payable within one year | 42/48 | €99,413 | €103,763 | +€4,350 | +4.4% |
| Other amounts payable | 47/48 | €99,413 | €103,763 | +€4,350 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,929 | €1,929 | = | 0.0% |
| Other operating charges | 640/8 | €4,619 | €4,643 | +€25 | +0.5% |
| Gross operating margin | 9900 | €413 | €368 | -€45 | -10.9% |
| Operating profit (loss) | 9901 | -€6,134 | -€6,204 | -€70 | -1.1% |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€6,135 | -€6,204 | -€69 | -1.1% |
| Profit (loss) for the period | 9904 | -€6,135 | -€6,204 | -€69 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,135 | -€6,204 | -€69 | -1.1% |
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 26 October 2026 via checked.be.