DEVIMA: what changed
Two fiscal 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.
DEVIMA
Largest movements
- Tangible fixed assets +€8,206
up €8,206 (+8.0%), from €102,125 to €110,330
of which Furniture and vehicles: +€16,216
- Receivables within one year +€4,311
up €4,311 (+123.0%), from €3,505 to €7,816
of which Other amounts receivable: +€4,233
- Cash +€3,990
up €3,990 (+2.4%), from €166,246 to €170,236
mainly Depreciation (+€34,633) and Debts after one year (+€22,216)
- Debts after one year +€22,216
new in 2023: €22,216
- Other debts -€14,622
down €14,622 (-22.4%), from €65,142 to €50,520
- Accrued charges and deferred income +€8,495
up €8,495 (+2920.8%), from €291 to €8,786
- Gross operating margin -€124,378
down €124,378 (-58.7%), from €212,050 to €87,672
- Taxes -€25,210
down €25,210 (-91.3%), from €27,622 to €2,412
- Depreciation +€19,678
up €19,678 (+131.6%), from €14,955 to €34,633
- Other operating charges +€8,014
up €8,014 (+247.5%), from €3,238 to €11,252
- Staff costs +€3,494
up €3,494 (+11.7%), from €29,782 to €33,276
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,696 | €290,928 | +€16,232 | +5.9% |
| Fixed assets | 21/28 | €102,125 | €111,330 | +€9,206 | +9.0% |
| Tangible fixed assets | 22/27 | €102,125 | €110,330 | +€8,206 | +8.0% |
| Plant, machinery and equipment | 23 | €26,413 | €18,403 | -€8,011 | -30.3% |
| Furniture and vehicles | 24 | €75,711 | €91,927 | +€16,216 | +21.4% |
| Financial fixed assets | 28 | €0 | €1,000 | +€1,000 | |
| Current assets | 29/58 | €172,571 | €179,598 | +€7,027 | +4.1% |
| Amounts receivable within one year | 40/41 | €3,505 | €7,816 | +€4,311 | +123.0% |
| Trade receivables | 40 | €1,292 | €1,370 | +€78 | +6.0% |
| Other amounts receivable | 41 | €2,213 | €6,446 | +€4,233 | +191.3% |
| Cash at bank and in hand | 54/58 | €166,246 | €170,236 | +€3,990 | +2.4% |
| Deferred charges and accrued income | 490/1 | €2,821 | €1,546 | -€1,274 | -45.2% |
| Total equity and liabilities | 10/49 | €274,696 | €290,928 | +€16,232 | +5.9% |
| Equity | 10/15 | €147,535 | €149,648 | +€2,113 | +1.4% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,935 | €81,048 | +€2,113 | +2.7% |
| Amounts payable | 17/49 | €127,161 | €141,280 | +€14,119 | +11.1% |
| Amounts payable after more than one year | 17 | - | €22,216 | +€22,216 | |
| Financial debts | 170/4 | - | €22,216 | +€22,216 | |
| Amounts payable within one year | 42/48 | €126,870 | €110,278 | -€16,592 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €7,739 | €6,260 | -€1,479 | -19.1% |
| Trade debts | 44 | €20,304 | €20,151 | -€153 | -0.8% |
| Suppliers | 440/4 | €18,344 | €20,151 | +€1,807 | +9.8% |
| Bills of exchange payable | 441 | €1,960 | - | -€1,960 | |
| Taxes, remuneration and social security | 45 | €33,684 | €33,347 | -€338 | -1.0% |
| Taxes | 450/3 | €31,866 | €32,199 | +€333 | +1.0% |
| Remuneration and social security | 454/9 | €1,818 | €1,147 | -€671 | -36.9% |
| Other amounts payable | 47/48 | €65,142 | €50,520 | -€14,622 | -22.4% |
| Accrued charges and deferred income | 492/3 | €291 | €8,786 | +€8,495 | +2920.8% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €29,782 | €33,276 | +€3,494 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,955 | €34,633 | +€19,678 | +131.6% |
| Other operating charges | 640/8 | €3,238 | €11,252 | +€8,014 | +247.5% |
| Gross operating margin | 9900 | €212,050 | €87,672 | -€124,378 | -58.7% |
| Operating profit (loss) | 9901 | €164,075 | €8,512 | -€155,564 | -94.8% |
| Financial income | 75/76B | €1 | €0 | -€0 | -41.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -41.3% |
| Financial charges | 65/66B | €2,431 | €3,987 | +€1,556 | +64.0% |
| Recurring financial charges | 65 | €2,431 | €3,987 | +€1,556 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €161,645 | €4,526 | -€157,119 | -97.2% |
| Income taxes | 67/77 | €27,622 | €2,412 | -€25,210 | -91.3% |
| Profit (loss) for the period | 9904 | €134,023 | €2,113 | -€131,909 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €134,023 | €2,113 | -€131,909 | -98.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.