DEVILUX: 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.
DEVILUX
Largest movements
- Receivables within one year -€735
down €735 (-95.8%), from €767 to €32
of which Trade receivables: -€767
- Profit (loss) carried forward -€2,762
down €2,762 (-4.2%), from -€66,228 to -€68,991
- Short-term financial debts +€2,077
up €2,077 (+26.6%), from €7,795 to €9,872
- Contributions -€1,859
down €1,859 (-9.1%), from €20,451 to €18,592
- Reserves +€1,859
new in 2025: €1,859
- Tax, wage and social debts -€1,469
down €1,469 (-67.5%), from €2,178 to €709
- Gross operating margin -€2,642
down €2,642, from €2,513 to -€129
- Depreciation -€2,070
no longer reported in 2025 (was €2,070)
- Purchases and services +€367
new in 2025: €367
- Turnover +€239
new in 2025: €239
- Financial charges +€116
up €116 (+5.4%), from €2,130 to €2,246
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €767 | €32 | -€735 | -95.8% |
| Current assets | 29/58 | €767 | €32 | -€735 | -95.8% |
| Amounts receivable within one year | 40/41 | €767 | €32 | -€735 | -95.8% |
| Trade receivables | 40 | €767 | - | -€767 | |
| Other amounts receivable | 41 | - | €32 | +€32 | |
| Total equity and liabilities | 10/49 | €767 | €32 | -€735 | -95.8% |
| Equity | 10/15 | -€45,777 | -€48,539 | -€2,762 | -6.0% |
| Contributions | 10/11 | €20,451 | €18,592 | -€1,859 | -9.1% |
| Reserves | 13 | - | €1,859 | +€1,859 | |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€66,228 | -€68,991 | -€2,762 | -4.2% |
| Amounts payable | 17/49 | €46,544 | €48,571 | +€2,027 | +4.4% |
| Amounts payable within one year | 42/48 | €46,544 | €48,571 | +€2,027 | +4.4% |
| Financial debts | 43 | €7,795 | €9,872 | +€2,077 | +26.6% |
| Credit institutions | 430/8 | €7,795 | €9,872 | +€2,077 | +26.6% |
| Trade debts | 44 | €445 | €458 | +€13 | +3.0% |
| Suppliers | 440/4 | €445 | €458 | +€13 | +3.0% |
| Taxes, remuneration and social security | 45 | €2,178 | €709 | -€1,469 | -67.5% |
| Taxes | 450/3 | €2,178 | €709 | -€1,469 | -67.5% |
| Other amounts payable | 47/48 | €36,128 | €37,533 | +€1,406 | +3.9% |
| Turnover | 70 | - | €239 | +€239 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €367 | +€367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,070 | - | -€2,070 | |
| Other operating charges | 640/8 | €387 | €387 | = | 0.0% |
| Gross operating margin | 9900 | €2,513 | -€129 | -€2,642 | |
| Operating profit (loss) | 9901 | €56 | -€516 | -€572 | |
| Financial charges | 65/66B | €2,130 | €2,246 | +€116 | +5.4% |
| Recurring financial charges | 65 | €2,130 | €2,246 | +€116 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,074 | -€2,762 | -€688 | -33.2% |
| Profit (loss) for the period | 9904 | -€2,074 | -€2,762 | -€688 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,074 | -€2,762 | -€688 | -33.2% |
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 11 October 2026 via checked.be.