DEVIMMO: 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.
DEVIMMO
Largest movements
- Cash +€18,858
up €18,858 (+31.3%), from €60,268 to €79,126
mainly Depreciation (+€13,637) and Trade debts (+€4,952)
- Tangible fixed assets -€13,637
down €13,637 (-18.8%), from €72,517 to €58,880
of which Land and buildings: -€13,284
- Deferred charges and accrued income +€2,283
up €2,283 (+83.8%), from €2,724 to €5,007
- Trade debts +€4,952
up €4,952 (+401.2%), from €1,234 to €6,187
- Profit (loss) carried forward +€4,511
up €4,511 (+1.3%), from -€349,620 to -€345,109
- Gross operating margin +€4,932
up €4,932 (+26.3%), from €18,727 to €23,659
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 | €149,728 | €157,632 | +€7,904 | +5.3% |
| Fixed assets | 21/28 | €72,517 | €58,880 | -€13,637 | -18.8% |
| Tangible fixed assets | 22/27 | €72,517 | €58,880 | -€13,637 | -18.8% |
| Land and buildings | 22 | €71,510 | €58,226 | -€13,284 | -18.6% |
| Furniture and vehicles | 24 | €1,007 | €653 | -€353 | -35.1% |
| Current assets | 29/58 | €77,211 | €98,752 | +€21,541 | +27.9% |
| Amounts receivable within one year | 40/41 | €14,219 | €14,619 | +€400 | +2.8% |
| Other amounts receivable | 41 | €14,219 | €14,619 | +€400 | +2.8% |
| Cash at bank and in hand | 54/58 | €60,268 | €79,126 | +€18,858 | +31.3% |
| Deferred charges and accrued income | 490/1 | €2,724 | €5,007 | +€2,283 | +83.8% |
| Total equity and liabilities | 10/49 | €149,728 | €157,632 | +€7,904 | +5.3% |
| Equity | 10/15 | €146,167 | €150,678 | +€4,511 | +3.1% |
| Contributions | 10/11 | €495,787 | €495,787 | = | 0.0% |
| Capital | 10 | - | €495,787 | +€495,787 | |
| Issued capital | 100 | - | €495,787 | +€495,787 | |
| Profit (loss) carried forward | 14 | -€349,620 | -€345,109 | +€4,511 | +1.3% |
| Amounts payable | 17/49 | €3,561 | €6,954 | +€3,393 | +95.3% |
| Amounts payable within one year | 42/48 | €1,234 | €6,187 | +€4,952 | +401.2% |
| Trade debts | 44 | €1,234 | €6,187 | +€4,952 | +401.2% |
| Suppliers | 440/4 | €1,234 | €6,187 | +€4,952 | +401.2% |
| Accrued charges and deferred income | 492/3 | €2,326 | €768 | -€1,559 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,637 | €13,637 | = | 0.0% |
| Other operating charges | 640/8 | €5,391 | €5,467 | +€75 | +1.4% |
| Gross operating margin | 9900 | €18,727 | €23,659 | +€4,932 | +26.3% |
| Operating profit (loss) | 9901 | -€301 | €4,556 | +€4,857 | |
| Financial charges | 65/66B | €45 | €45 | +€0 | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€346 | €4,511 | +€4,857 | |
| Profit (loss) for the period | 9904 | -€346 | €4,511 | +€4,857 | |
| Profit (loss) for the period to be appropriated | 9905 | -€346 | €4,511 | +€4,857 |
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 29 September 2026 via checked.be.