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
- Deferred charges and accrued income +€18,239
up €18,239 (+1448.5%), from €1,259 to €19,498
- Tangible fixed assets -€15,601
down €15,601 (-1.9%), from €826,592 to €810,991
of which Land and buildings: -€12,162
- Profit (loss) carried forward +€26,891
up €26,891, from -€26,891 to €0
- Trade debts +€25,573
up €25,573 (+2227.4%), from €1,148 to €26,721
- Debts after one year -€18,252
down €18,252 (-32.8%), from €55,605 to €37,354
of which Other amounts payable: -€10,000
- Other debts -€15,990
down €15,990 (-71.1%), from €22,500 to €6,510
- Provisions -€12,220
down €12,220 (-31.2%), from €39,181 to €26,961
of which Provisions for liabilities and charges: -€8,882
- Gross operating margin +€135,148
up €135,148, from -€27,112 to €108,036
- Provisions -€8,882
new in 2025: -€8,882
- Taxes +€7,256
up €7,256 (+1666.7%), from €435 to €7,692
- Financial income +€1,910
new in 2025: €1,910
- Other operating charges -€1,191
down €1,191 (-19.2%), from €6,201 to €5,010
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 | €834,361 | €838,909 | +€4,548 | +0.5% |
| Fixed assets | 21/28 | €826,592 | €810,991 | -€15,601 | -1.9% |
| Tangible fixed assets | 22/27 | €826,592 | €810,991 | -€15,601 | -1.9% |
| Land and buildings | 22 | €818,183 | €806,021 | -€12,162 | -1.5% |
| Plant, machinery and equipment | 23 | €5,481 | €4,825 | -€656 | -12.0% |
| Furniture and vehicles | 24 | €2,928 | €145 | -€2,783 | -95.1% |
| Current assets | 29/58 | €7,770 | €27,918 | +€20,149 | +259.3% |
| Amounts receivable within one year | 40/41 | €6,510 | €8,420 | +€1,910 | +29.3% |
| Other amounts receivable | 41 | €6,510 | €8,420 | +€1,910 | +29.3% |
| Deferred charges and accrued income | 490/1 | €1,259 | €19,498 | +€18,239 | +1448.5% |
| Total equity and liabilities | 10/49 | €834,361 | €838,909 | +€4,548 | +0.5% |
| Equity | 10/15 | €692,705 | €721,000 | +€28,295 | +4.1% |
| Contributions | 10/11 | €9,988 | €9,988 | = | 0.0% |
| Revaluation surpluses | 12 | €650,791 | €650,791 | = | 0.0% |
| Reserves | 13 | €58,817 | €60,221 | +€1,404 | +2.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €58,817 | €52,336 | -€6,481 | -11.0% |
| Distributable reserves | 133 | €0 | €7,885 | +€7,885 | |
| Profit (loss) carried forward | 14 | -€26,891 | €0 | +€26,891 | |
| Provisions and deferred taxes | 16 | €39,181 | €26,961 | -€12,220 | -31.2% |
| Provisions for liabilities and charges | 160/5 | €8,882 | €0 | -€8,882 | -100.0% |
| Pensions and similar obligations | 160 | €8,882 | €0 | -€8,882 | -100.0% |
| Deferred taxes | 168 | €30,299 | €26,961 | -€3,339 | -11.0% |
| Amounts payable | 17/49 | €102,476 | €90,949 | -€11,527 | -11.2% |
| Amounts payable after more than one year | 17 | €55,605 | €37,354 | -€18,252 | -32.8% |
| Financial debts | 170/4 | €45,605 | €37,354 | -€8,252 | -18.1% |
| Other amounts payable | 178/9 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts payable within one year | 42/48 | €46,870 | €53,595 | +€6,725 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €8,118 | €8,252 | +€134 | +1.6% |
| Financial debts | 43 | €10,211 | €1,259 | -€8,952 | -87.7% |
| Credit institutions | 430/8 | €10,211 | €1,259 | -€8,952 | -87.7% |
| Trade debts | 44 | €1,148 | €26,721 | +€25,573 | +2227.4% |
| Suppliers | 440/4 | €1,148 | €26,721 | +€25,573 | +2227.4% |
| Taxes, remuneration and social security | 45 | €4,894 | €10,853 | +€5,959 | +121.8% |
| Taxes | 450/3 | €3,504 | €7,692 | +€4,188 | +119.5% |
| Remuneration and social security | 454/9 | €1,390 | €3,161 | +€1,771 | +127.4% |
| Other amounts payable | 47/48 | €22,500 | €6,510 | -€15,990 | -71.1% |
| Remuneration, social security and pensions | 62 | €21,393 | €20,846 | -€547 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,601 | €15,601 | -€0 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€8,882 | -€8,882 | |
| Other operating charges | 640/8 | €6,201 | €5,010 | -€1,191 | -19.2% |
| Gross operating margin | 9900 | -€27,112 | €108,036 | +€135,148 | |
| Operating profit (loss) | 9901 | -€70,306 | €75,461 | +€145,767 | |
| Financial income | 75/76B | - | €1,910 | +€1,910 | |
| Recurring financial income | 75 | - | €1,910 | +€1,910 | |
| Financial charges | 65/66B | €2,047 | €1,866 | -€181 | -8.8% |
| Recurring financial charges | 65 | €2,047 | €1,866 | -€181 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€72,354 | €75,505 | +€147,859 | |
| Transfer from deferred taxes | 780 | €802 | €3,339 | +€2,537 | +316.2% |
| Income taxes | 67/77 | €435 | €7,692 | +€7,256 | +1666.7% |
| Profit (loss) for the period | 9904 | -€71,987 | €71,152 | +€143,139 | |
| Transfer from tax-exempt reserves | 789 | €1,557 | €6,481 | +€4,924 | +316.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,430 | €77,633 | +€148,063 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.