DEVIMCO RE: 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.
DEVIMCO RE
Largest movements
- Receivables within one year -€46,258
down €46,258 (-49.4%), from €93,647 to €47,388
of which Trade receivables: -€59,347
- Tangible fixed assets -€6,305
down €6,305 (-5.2%), from €121,079 to €114,774
of which Land and buildings: -€5,705
- Trade debts -€32,624
down €32,624 (-84.0%), from €38,826 to €6,202
- Other debts -€21,269
down €21,269 (-96.2%), from €22,102 to €833
- Reserves +€12,500
up €12,500 (+5.3%), from €235,500 to €248,000
- Debts after one year -€4,747
down €4,747 (-13.6%), from €34,865 to €30,118
of which Financial debts: -€4,747
- Gross operating margin -€26,338
down €26,338 (-47.2%), from €55,823 to €29,485
- Taxes -€5,471
down €5,471 (-41.4%), from €13,210 to €7,739
- Financial charges -€567
down €567 (-36.7%), from €1,546 to €979
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 | €367,629 | €318,330 | -€49,298 | -13.4% |
| Fixed assets | 21/28 | €121,079 | €114,774 | -€6,305 | -5.2% |
| Tangible fixed assets | 22/27 | €121,079 | €114,774 | -€6,305 | -5.2% |
| Land and buildings | 22 | €118,688 | €112,983 | -€5,705 | -4.8% |
| Furniture and vehicles | 24 | €2,391 | €1,791 | -€600 | -25.1% |
| Current assets | 29/58 | €246,550 | €203,556 | -€42,994 | -17.4% |
| Amounts receivable within one year | 40/41 | €93,647 | €47,388 | -€46,258 | -49.4% |
| Trade receivables | 40 | €86,630 | €27,283 | -€59,347 | -68.5% |
| Other amounts receivable | 41 | €7,017 | €20,105 | +€13,089 | +186.5% |
| Cash at bank and in hand | 54/58 | €150,112 | €153,540 | +€3,428 | +2.3% |
| Deferred charges and accrued income | 490/1 | €2,791 | €2,627 | -€163 | -5.8% |
| Total equity and liabilities | 10/49 | €367,629 | €318,330 | -€49,298 | -13.4% |
| Equity | 10/15 | €254,913 | €266,992 | +€12,079 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €235,500 | €248,000 | +€12,500 | +5.3% |
| Distributable reserves | 133 | €235,500 | €248,000 | +€12,500 | +5.3% |
| Profit (loss) carried forward | 14 | €813 | €392 | -€421 | -51.8% |
| Amounts payable | 17/49 | €112,716 | €51,338 | -€61,378 | -54.5% |
| Amounts payable after more than one year | 17 | €34,865 | €30,118 | -€4,747 | -13.6% |
| Financial debts | 170/4 | €32,690 | €27,943 | -€4,747 | -14.5% |
| Other amounts payable | 178/9 | €2,175 | €2,175 | = | 0.0% |
| Amounts payable within one year | 42/48 | €77,345 | €20,692 | -€56,653 | -73.2% |
| Current portion of amounts payable after more than one year | 42 | €5,501 | €5,175 | -€327 | -5.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €38,826 | €6,202 | -€32,624 | -84.0% |
| Suppliers | 440/4 | €38,826 | €6,202 | -€32,624 | -84.0% |
| Taxes, remuneration and social security | 45 | €10,916 | €8,482 | -€2,434 | -22.3% |
| Taxes | 450/3 | €10,916 | €8,482 | -€2,434 | -22.3% |
| Other amounts payable | 47/48 | €22,102 | €833 | -€21,269 | -96.2% |
| Accrued charges and deferred income | 492/3 | €505 | €528 | +€22 | +4.4% |
| Non-recurring operating income | 76A | €10,500 | €0 | -€10,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,218 | €6,305 | +€87 | +1.4% |
| Other operating charges | 640/8 | €1,689 | €2,201 | +€513 | +30.4% |
| Gross operating margin | 9900 | €55,823 | €29,485 | -€26,338 | -47.2% |
| Operating profit (loss) | 9901 | €47,916 | €20,979 | -€26,937 | -56.2% |
| Financial income | 75/76B | €370 | €652 | +€282 | +76.4% |
| Recurring financial income | 75 | €370 | €652 | +€282 | +76.4% |
| Financial charges | 65/66B | €1,546 | €979 | -€567 | -36.7% |
| Recurring financial charges | 65 | €1,546 | €979 | -€567 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €46,739 | €20,651 | -€26,088 | -55.8% |
| Income taxes | 67/77 | €13,210 | €7,739 | -€5,471 | -41.4% |
| Profit (loss) for the period | 9904 | €33,529 | €12,912 | -€20,617 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,529 | €12,912 | -€20,617 | -61.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.