Devillé Consulting: 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.
Devillé Consulting
Largest movements
- Cash +€51,097
up €51,097 (+63.3%), from €80,735 to €131,832
mainly Net result for the year (+€56,002) and Tax, wage and social debts (+€2,402)
- Receivables within one year +€4,339
up €4,339 (+29.9%), from €14,520 to €18,859
of which Trade receivables: +€4,280
- Reserves +€55,169
up €55,169 (+102.9%), from €53,636 to €108,805
- Tax, wage and social debts +€2,402
up €2,402 (+7.4%), from €32,595 to €34,996
of which Taxes: +€2,402
- Trade debts -€1,699
down €1,699 (-72.0%), from €2,358 to €659
- Turnover -€218,000
no longer reported in 2025 (was €218,000)
- Purchases and services -€139,360
no longer reported in 2025 (was €139,360)
- Depreciation -€2,547
down €2,547 (-84.3%), from €3,020 to €473
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 | €98,761 | €154,274 | +€55,513 | +56.2% |
| Fixed assets | 21/28 | €2,362 | €1,889 | -€473 | -20.0% |
| Tangible fixed assets | 22/27 | €2,362 | €1,889 | -€473 | -20.0% |
| Plant, machinery and equipment | 23 | €2,362 | €1,889 | -€473 | -20.0% |
| Current assets | 29/58 | €96,399 | €152,385 | +€55,986 | +58.1% |
| Amounts receivable within one year | 40/41 | €14,520 | €18,859 | +€4,339 | +29.9% |
| Trade receivables | 40 | €14,520 | €18,800 | +€4,280 | +29.5% |
| Other amounts receivable | 41 | - | €60 | +€60 | |
| Cash at bank and in hand | 54/58 | €80,735 | €131,832 | +€51,097 | +63.3% |
| Deferred charges and accrued income | 490/1 | €1,144 | €1,693 | +€549 | +48.0% |
| Total equity and liabilities | 10/49 | €98,761 | €154,274 | +€55,513 | +56.2% |
| Equity | 10/15 | €61,136 | €116,305 | +€55,169 | +90.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €53,636 | €108,805 | +€55,169 | +102.9% |
| Distributable reserves | 133 | €53,636 | €108,805 | +€55,169 | +102.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,625 | €37,968 | +€343 | +0.9% |
| Amounts payable within one year | 42/48 | €37,625 | €37,968 | +€343 | +0.9% |
| Trade debts | 44 | €2,358 | €659 | -€1,699 | -72.0% |
| Suppliers | 440/4 | €2,358 | €659 | -€1,699 | -72.0% |
| Taxes, remuneration and social security | 45 | €32,595 | €34,996 | +€2,402 | +7.4% |
| Taxes | 450/3 | €29,595 | €31,996 | +€2,402 | +8.1% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,672 | €2,312 | -€359 | -13.4% |
| Turnover | 70 | €218,000 | - | -€218,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €139,360 | - | -€139,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,020 | €473 | -€2,547 | -84.3% |
| Other operating charges | 640/8 | €256 | €362 | +€106 | +41.4% |
| Gross operating margin | 9900 | €80,821 | €80,688 | -€133 | -0.2% |
| Operating profit (loss) | 9901 | €77,546 | €79,853 | +€2,308 | +3.0% |
| Financial charges | 65/66B | €1,791 | €2,091 | +€300 | +16.8% |
| Recurring financial charges | 65 | €1,791 | €2,091 | +€300 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €75,755 | €77,762 | +€2,007 | +2.6% |
| Income taxes | 67/77 | €21,286 | €21,760 | +€474 | +2.2% |
| Profit (loss) for the period | 9904 | €54,469 | €56,002 | +€1,533 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,469 | €56,002 | +€1,533 | +2.8% |
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 10 October 2026 via checked.be.