DevIno: 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.
DevIno
Largest movements
- Cash -€12,201
down €12,201 (-78.0%), from €15,643 to €3,442
mainly Net result for the year (-€29,292) and Debts after one year (-€11,099)
- Tangible fixed assets -€11,711
down €11,711 (-37.1%), from €31,533 to €19,823
of which Leasing and similar rights: -€10,983
- Receivables within one year -€8,601
down €8,601 (-47.9%), from €17,942 to €9,341
of which Trade receivables: -€5,856
- Profit (loss) carried forward -€29,292
new in 2025: -€29,292
- Debts after one year -€11,099
down €11,099 (-50.6%), from €21,934 to €10,835
- Tax, wage and social debts +€7,159
up €7,159 (+104.9%), from €6,825 to €13,984
of which Taxes: +€4,659
- Gross operating margin -€29,340
down €29,340, from €18,393 to -€10,947
- Write-downs +€3,276
new in 2025: €3,276
- Taxes -€1,941
down €1,941 (-99.0%), from €1,960 to €19
- Other operating charges +€1,915
up €1,915 (+1058.4%), from €181 to €2,096
- Financial income -€404
down €404 (-59.9%), from €674 to €271
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 | €65,756 | €32,835 | -€32,922 | -50.1% |
| Fixed assets | 21/28 | €31,533 | €19,823 | -€11,711 | -37.1% |
| Tangible fixed assets | 22/27 | €31,533 | €19,823 | -€11,711 | -37.1% |
| Plant, machinery and equipment | 23 | €727 | €0 | -€727 | -100.0% |
| Leasing and similar rights | 25 | €30,806 | €19,823 | -€10,983 | -35.7% |
| Current assets | 29/58 | €34,223 | €13,012 | -€21,211 | -62.0% |
| Amounts receivable within one year | 40/41 | €17,942 | €9,341 | -€8,601 | -47.9% |
| Trade receivables | 40 | €10,696 | €4,840 | -€5,856 | -54.8% |
| Other amounts receivable | 41 | €7,246 | €4,501 | -€2,745 | -37.9% |
| Cash at bank and in hand | 54/58 | €15,643 | €3,442 | -€12,201 | -78.0% |
| Deferred charges and accrued income | 490/1 | €637 | €229 | -€408 | -64.1% |
| Total equity and liabilities | 10/49 | €65,756 | €32,835 | -€32,922 | -50.1% |
| Equity | 10/15 | €19,484 | -€9,808 | -€29,292 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,984 | €16,984 | = | 0.0% |
| Distributable reserves | 133 | €16,984 | €16,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€29,292 | -€29,292 | |
| Amounts payable | 17/49 | €46,273 | €42,643 | -€3,630 | -7.8% |
| Amounts payable after more than one year | 17 | €21,934 | €10,835 | -€11,099 | -50.6% |
| Financial debts | 170/4 | €21,934 | €10,835 | -€11,099 | -50.6% |
| Amounts payable within one year | 42/48 | €24,339 | €31,808 | +€7,469 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €10,637 | €11,099 | +€461 | +4.3% |
| Financial debts | 43 | - | €51 | +€51 | |
| Credit institutions | 430/8 | - | €51 | +€51 | |
| Trade debts | 44 | €6,876 | €6,674 | -€202 | -2.9% |
| Suppliers | 440/4 | €6,876 | €6,674 | -€202 | -2.9% |
| Taxes, remuneration and social security | 45 | €6,825 | €13,984 | +€7,159 | +104.9% |
| Taxes | 450/3 | €6,825 | €11,484 | +€4,659 | +68.3% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,932 | €11,711 | -€222 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,276 | +€3,276 | |
| Other operating charges | 640/8 | €181 | €2,096 | +€1,915 | +1058.4% |
| Gross operating margin | 9900 | €18,393 | -€10,947 | -€29,340 | |
| Operating profit (loss) | 9901 | €6,280 | -€28,030 | -€34,310 | |
| Financial income | 75/76B | €674 | €271 | -€404 | -59.9% |
| Recurring financial income | 75 | €674 | €271 | -€404 | -59.9% |
| Financial charges | 65/66B | €1,892 | €1,514 | -€378 | -20.0% |
| Recurring financial charges | 65 | €1,892 | €1,514 | -€378 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €5,062 | -€29,273 | -€34,335 | |
| Income taxes | 67/77 | €1,960 | €19 | -€1,941 | -99.0% |
| Profit (loss) for the period | 9904 | €3,102 | -€29,292 | -€32,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,102 | -€29,292 | -€32,394 |
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 7 October 2026 via checked.be.