DEVIKA: 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.
DEVIKA
Largest movements
- Receivables within one year +€17,819
up €17,819 (+366.5%), from €4,862 to €22,681
of which Trade receivables: +€17,702
- Cash +€14,771
up €14,771 (+109.9%), from €13,442 to €28,213
mainly Trade debts (+€14,541) and Net result for the year (+€13,148)
- Trade debts +€14,541
up €14,541 (+236.8%), from €6,141 to €20,682
- Profit (loss) carried forward +€13,148
up €13,148 (+31.6%), from -€41,571 to -€28,424
- Advances received +€6,500
new in 2025: €6,500
- Tax, wage and social debts -€1,707
down €1,707 (-24.7%), from €6,903 to €5,196
of which Taxes: -€3,164
- Gross operating margin -€1,565
down €1,565 (-8.3%), from €18,881 to €17,317
- Other operating charges -€915
down €915 (-29.0%), from €3,151 to €2,236
- Depreciation +€196
up €196 (+11.5%), from €1,695 to €1,891
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 | €37,943 | €70,285 | +€32,341 | +85.2% |
| Fixed assets | 21/28 | €12,845 | €13,135 | +€290 | +2.3% |
| Tangible fixed assets | 22/27 | €4,186 | €4,476 | +€290 | +6.9% |
| Plant, machinery and equipment | 23 | €4,186 | €4,476 | +€290 | +6.9% |
| Financial fixed assets | 28 | €8,659 | €8,659 | = | 0.0% |
| Current assets | 29/58 | €25,098 | €57,150 | +€32,052 | +127.7% |
| Stocks and contracts in progress | 3 | €6,793 | €6,255 | -€538 | -7.9% |
| Stocks | 30/36 | €6,793 | €6,255 | -€538 | -7.9% |
| Amounts receivable within one year | 40/41 | €4,862 | €22,681 | +€17,819 | +366.5% |
| Trade receivables | 40 | €4,720 | €22,422 | +€17,702 | +375.1% |
| Other amounts receivable | 41 | €143 | €259 | +€117 | +81.8% |
| Cash at bank and in hand | 54/58 | €13,442 | €28,213 | +€14,771 | +109.9% |
| Total equity and liabilities | 10/49 | €37,943 | €70,285 | +€32,341 | +85.2% |
| Equity | 10/15 | -€35,371 | -€22,224 | +€13,148 | +37.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,571 | -€28,424 | +€13,148 | +31.6% |
| Amounts payable | 17/49 | €73,314 | €92,508 | +€19,194 | +26.2% |
| Amounts payable within one year | 42/48 | €73,314 | €92,508 | +€19,194 | +26.2% |
| Trade debts | 44 | €6,141 | €20,682 | +€14,541 | +236.8% |
| Suppliers | 440/4 | €6,141 | €20,682 | +€14,541 | +236.8% |
| Advances received on contracts in progress | 46 | - | €6,500 | +€6,500 | |
| Taxes, remuneration and social security | 45 | €6,903 | €5,196 | -€1,707 | -24.7% |
| Taxes | 450/3 | €6,903 | €3,740 | -€3,164 | -45.8% |
| Remuneration and social security | 454/9 | - | €1,456 | +€1,456 | |
| Other amounts payable | 47/48 | €60,270 | €60,130 | -€140 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,695 | €1,891 | +€196 | +11.5% |
| Other operating charges | 640/8 | €3,151 | €2,236 | -€915 | -29.0% |
| Gross operating margin | 9900 | €18,881 | €17,317 | -€1,565 | -8.3% |
| Operating profit (loss) | 9901 | €14,035 | €13,190 | -€846 | -6.0% |
| Financial income | 75/76B | €0 | €15 | +€15 | +72900.0% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +72900.0% |
| Financial charges | 65/66B | €95 | €57 | -€38 | -40.3% |
| Recurring financial charges | 65 | €95 | €57 | -€38 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €13,940 | €13,148 | -€793 | -5.7% |
| Profit (loss) for the period | 9904 | €13,940 | €13,148 | -€793 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,940 | €13,148 | -€793 | -5.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.