DEVILTEC: 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.
DEVILTEC
Largest movements
- Cash -€4,235
down €4,235 (-24.5%), from €17,300 to €13,065
mainly Tax, wage and social debts (-€8,600) and Net result for the year (-€3,848)
- Receivables within one year -€1,874
down €1,874 (-11.6%), from €16,217 to €14,343
of which Trade receivables: -€1,303
- Tangible fixed assets -€657
down €657 (-28.6%), from €2,295 to €1,639
- Tax, wage and social debts -€8,600
down €8,600 (-81.6%), from €10,540 to €1,940
- Trade debts +€5,681
up €5,681 (+803%), from €707 to €6,389
- Profit (loss) carried forward -€3,848
down €3,848 (-17.8%), from €21,565 to €17,717
- Gross operating margin -€30,138
down €30,138, from €28,807 to -€1,331
- Taxes -€5,978
down €5,978 (-94.3%), from €6,340 to €362
- Other operating charges +€1,132
up €1,132 (+231%), from €490 to €1,622
- Depreciation +€325
up €325 (+97.8%), from €332 to €657
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 | €35,812 | €29,046 | -€6,766 | -18.9% |
| Fixed assets | 21/28 | €2,295 | €1,639 | -€657 | -28.6% |
| Tangible fixed assets | 22/27 | €2,295 | €1,639 | -€657 | -28.6% |
| Furniture and vehicles | 24 | €2,295 | €1,639 | -€657 | -28.6% |
| Current assets | 29/58 | €33,517 | €27,408 | -€6,109 | -18.2% |
| Amounts receivable within one year | 40/41 | €16,217 | €14,343 | -€1,874 | -11.6% |
| Trade receivables | 40 | €10,704 | €9,401 | -€1,303 | -12.2% |
| Other amounts receivable | 41 | €5,512 | €4,941 | -€571 | -10.4% |
| Cash at bank and in hand | 54/58 | €17,300 | €13,065 | -€4,235 | -24.5% |
| Total equity and liabilities | 10/49 | €35,812 | €29,046 | -€6,766 | -18.9% |
| Equity | 10/15 | €24,565 | €20,717 | -€3,848 | -15.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,565 | €17,717 | -€3,848 | -17.8% |
| Amounts payable | 17/49 | €11,247 | €8,329 | -€2,919 | -25.9% |
| Amounts payable within one year | 42/48 | €11,247 | €8,329 | -€2,919 | -25.9% |
| Trade debts | 44 | €707 | €6,389 | +€5,681 | +803% |
| Suppliers | 440/4 | €707 | €6,389 | +€5,681 | +803% |
| Taxes, remuneration and social security | 45 | €10,540 | €1,940 | -€8,600 | -81.6% |
| Taxes | 450/3 | €10,540 | €1,940 | -€8,600 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332 | €657 | +€325 | +97.8% |
| Other operating charges | 640/8 | €490 | €1,622 | +€1,132 | +231% |
| Gross operating margin | 9900 | €28,807 | -€1,331 | -€30,138 | |
| Operating profit (loss) | 9901 | €27,985 | -€3,610 | -€31,595 | |
| Financial income | 75/76B | €0 | €239 | +€239 | +796,433% |
| Recurring financial income | 75 | €0 | €239 | +€239 | +796,433% |
| Financial charges | 65/66B | €80 | €115 | +€35 | +43.2% |
| Recurring financial charges | 65 | €80 | €115 | +€35 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €27,905 | -€3,486 | -€31,391 | |
| Income taxes | 67/77 | €6,340 | €362 | -€5,978 | -94.3% |
| Profit (loss) for the period | 9904 | €21,565 | -€3,848 | -€25,413 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,565 | -€3,848 | -€25,413 |
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 17 October 2026 via checked.be.