DevInnov: what changed
Two financial 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.
DevInnov
Largest movements
- Cash +€17,007
up €17,007 (+140%), from €12,136 to €29,143
mainly Net result for the year (+€40,798) and Other debts (+€17,340)
- Receivables within one year +€8,594
up €8,594 (+45.0%), from €19,078 to €27,673
of which Trade receivables: +€9,627
- Intangible fixed assets -€7,500
down €7,500 (-52.2%), from €14,375 to €6,875
- Deferred charges and accrued income -€3,385
no longer reported in 2025 (was €3,385)
- Stocks and contracts +€1,950
up €1,950 (+262%), from €744 to €2,693
- Other debts +€17,340
up €17,340 (+86.4%), from €20,076 to €37,416
- Accrued charges and deferred income -€3,590
down €3,590 (-98.2%), from €3,657 to €67
- Tax, wage and social debts +€1,193
up €1,193 (+20.4%), from €5,848 to €7,042
of which Taxes: +€1,193
- Profit (loss) carried forward +€798
up €798 (+195%), from €410 to €1,209
- Gross operating margin +€6,419
up €6,419 (+11.9%), from €53,933 to €60,352
- Taxes +€1,303
up €1,303 (+14.2%), from €9,153 to €10,456
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.
Derived cash bridge
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 | €50,529 | €66,527 | +€15,997 | +31.7% |
| Fixed assets | 21/28 | €15,186 | €7,018 | -€8,169 | -53.8% |
| Intangible fixed assets | 21 | €14,375 | €6,875 | -€7,500 | -52.2% |
| Tangible fixed assets | 22/27 | €811 | €143 | -€669 | -82.4% |
| Plant, machinery and equipment | 23 | €639 | €60 | -€579 | -90.6% |
| Furniture and vehicles | 24 | €173 | €82 | -€90 | -52.2% |
| Current assets | 29/58 | €35,343 | €59,509 | +€24,166 | +68.4% |
| Stocks and contracts in progress | 3 | €744 | €2,693 | +€1,950 | +262% |
| Stocks | 30/36 | €744 | €2,693 | +€1,950 | +262% |
| Amounts receivable within one year | 40/41 | €19,078 | €27,673 | +€8,594 | +45.0% |
| Trade receivables | 40 | €12,112 | €21,738 | +€9,627 | +79.5% |
| Other amounts receivable | 41 | €6,967 | €5,934 | -€1,032 | -14.8% |
| Cash at bank and in hand | 54/58 | €12,136 | €29,143 | +€17,007 | +140% |
| Deferred charges and accrued income | 490/1 | €3,385 | - | -€3,385 | |
| Total equity and liabilities | 10/49 | €50,529 | €66,527 | +€15,997 | +31.7% |
| Equity | 10/15 | €20,870 | €21,669 | +€798 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €410 | €1,209 | +€798 | +195% |
| Amounts payable | 17/49 | €29,659 | €44,858 | +€15,199 | +51.2% |
| Amounts payable within one year | 42/48 | €26,002 | €44,791 | +€18,789 | +72.3% |
| Trade debts | 44 | €77 | €334 | +€256 | +331% |
| Suppliers | 440/4 | €77 | €334 | +€256 | +331% |
| Taxes, remuneration and social security | 45 | €5,848 | €7,042 | +€1,193 | +20.4% |
| Taxes | 450/3 | €3,348 | €4,542 | +€1,193 | +35.6% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €20,076 | €37,416 | +€17,340 | +86.4% |
| Accrued charges and deferred income | 492/3 | €3,657 | €67 | -€3,590 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,169 | €8,169 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €53,933 | €60,352 | +€6,419 | +11.9% |
| Operating profit (loss) | 9901 | €45,377 | €51,784 | +€6,407 | +14.1% |
| Financial charges | 65/66B | €655 | €529 | -€125 | -19.1% |
| Recurring financial charges | 65 | €655 | €529 | -€125 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €44,723 | €51,254 | +€6,532 | +14.6% |
| Income taxes | 67/77 | €9,153 | €10,456 | +€1,303 | +14.2% |
| Profit (loss) for the period | 9904 | €35,569 | €40,798 | +€5,229 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,569 | €40,798 | +€5,229 | +14.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.