DEVIMO: 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.
What changed
DEVIMO
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,355
2024 · €7,250-€1,896
Equity
€779,965
2024 · €774,611+€5,355
Cash
€111,138
2024 · €107,929+€3,210
Balance sheet total
€960,793
2024 · €957,297+€3,496
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Write-downs +€1,941
new in 2025: €1,941
- Taxes -€796
down €796 (-31.6%), from €2,524 to €1,728
- Gross operating margin -€503
down €503 (-1.7%), from €29,124 to €28,621
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.
Result 2024
€7,250
Gross operating margin
-€503
Depreciation
-€156
Write-downs
-€1,941
Other operating charges
-€34
Financial income
+€21
Financial charges
-€79
Taxes
+€796
Result 2025
€5,355
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.
From operations
+€7,461
Investment
-€4,251
Financing
€0
Cash 2024
€107,929
From operations (derived)
+€7,461
Net result for the year
+€5,355
Depreciation
+€3,286
Receivables within one year
+€621
Deferred charges and accrued income
+€58
Trade debts
-€596
Tax, wage and social debts
-€1,233
Other debts
-€30
Investment (derived)
-€4,251
Investment in fixed assets (net)
-€4,251
Cash 2025
€111,138
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €957,297 | €960,793 | +€3,496 | +0.4% |
| Fixed assets | 21/28 | €845,645 | €846,610 | +€965 | +0.1% |
| Tangible fixed assets | 22/27 | €845,645 | €846,610 | +€965 | +0.1% |
| Land and buildings | 22 | €687,287 | €687,547 | +€260 | 0.0% |
| Furniture and vehicles | 24 | - | €705 | +€705 | |
| Other tangible fixed assets | 26 | €158,358 | €158,358 | = | 0.0% |
| Current assets | 29/58 | €111,653 | €114,183 | +€2,530 | +2.3% |
| Amounts receivable within one year | 40/41 | €3,666 | €3,045 | -€621 | -16.9% |
| Trade receivables | 40 | €3,666 | €2,465 | -€1,201 | -32.8% |
| Other amounts receivable | 41 | €0 | €580 | +€580 | |
| Cash at bank and in hand | 54/58 | €107,929 | €111,138 | +€3,210 | +3.0% |
| Deferred charges and accrued income | 490/1 | €58 | €0 | -€58 | -100.0% |
| Total equity and liabilities | 10/49 | €957,297 | €960,793 | +€3,496 | +0.4% |
| Equity | 10/15 | €774,611 | €779,965 | +€5,355 | +0.7% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €274,611 | €279,965 | +€5,355 | +1.9% |
| Non-distributable reserves | 130/1 | €15,229 | €15,497 | +€268 | +1.8% |
| Legal reserve | 130 | €15,229 | €15,497 | +€268 | +1.8% |
| Distributable reserves | 133 | €259,382 | €264,469 | +€5,087 | +2.0% |
| Amounts payable | 17/49 | €182,687 | €180,828 | -€1,859 | -1.0% |
| Amounts payable within one year | 42/48 | €171,458 | €169,599 | -€1,859 | -1.1% |
| Trade debts | 44 | €6,836 | €6,240 | -€596 | -8.7% |
| Suppliers | 440/4 | €6,836 | €6,240 | -€596 | -8.7% |
| Taxes, remuneration and social security | 45 | €2,687 | €1,455 | -€1,233 | -45.9% |
| Taxes | 450/3 | €2,687 | €1,455 | -€1,233 | -45.9% |
| Other amounts payable | 47/48 | €161,934 | €161,904 | -€30 | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,229 | €11,229 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,129 | €3,286 | +€156 | +5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,941 | +€1,941 | |
| Other operating charges | 640/8 | €4,757 | €4,791 | +€34 | +0.7% |
| Gross operating margin | 9900 | €29,124 | €28,621 | -€503 | -1.7% |
| Operating profit (loss) | 9901 | €21,237 | €18,603 | -€2,634 | -12.4% |
| Financial income | 75/76B | €10 | €31 | +€21 | +210.1% |
| Recurring financial income | 75 | €10 | €31 | +€21 | +210.1% |
| Financial charges | 65/66B | €11,473 | €11,552 | +€79 | +0.7% |
| Recurring financial charges | 65 | €11,473 | €11,552 | +€79 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €9,774 | €7,082 | -€2,692 | -27.5% |
| Income taxes | 67/77 | €2,524 | €1,728 | -€796 | -31.6% |
| Profit (loss) for the period | 9904 | €7,250 | €5,355 | -€1,896 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,250 | €5,355 | -€1,896 | -26.1% |
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 2 October 2026 via checked.be.