DEVINTO: 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.
DEVINTO
Largest movements
- Tangible fixed assets +€527,525
up €527,525 (+11118.7%), from €4,745 to €532,269
of which Land and buildings: +€492,344
- Receivables within one year -€50,083
down €50,083 (-57.8%), from €86,591 to €36,508
of which Other amounts receivable: -€41,778
- Debts after one year +€442,434
new in 2025: €442,434
- Current portion of long-term debt +€32,709
new in 2025: €32,709
- Tax, wage and social debts -€27,086
down €27,086 (-89.4%), from €30,285 to €3,199
of which Remuneration and social security: -€22,495
- Reserves +€15,856
up €15,856 (+11.1%), from €143,443 to €159,299
- Trade debts +€7,641
up €7,641 (+412.0%), from €1,854 to €9,496
- Gross operating margin -€15,357
down €15,357 (-27.0%), from €56,926 to €41,569
- Depreciation +€10,445
up €10,445 (+482.8%), from €2,163 to €12,608
- Taxes -€5,055
down €5,055 (-33.3%), from €15,194 to €10,140
- Other operating charges +€4,245
up €4,245 (+1257.9%), from €338 to €4,583
- Financial charges +€2,597
up €2,597 (+1527.4%), from €170 to €2,767
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 | €191,696 | €663,137 | +€471,441 | +245.9% |
| Fixed assets | 21/28 | €4,745 | €532,269 | +€527,525 | +11118.7% |
| Tangible fixed assets | 22/27 | €4,745 | €532,269 | +€527,525 | +11118.7% |
| Land and buildings | 22 | - | €492,344 | +€492,344 | |
| Plant, machinery and equipment | 23 | €287 | €2,238 | +€1,952 | +681.0% |
| Furniture and vehicles | 24 | €4,458 | €37,687 | +€33,229 | +745.4% |
| Current assets | 29/58 | €186,952 | €130,868 | -€56,084 | -30.0% |
| Amounts receivable after more than one year | 29 | €82,000 | €82,000 | = | 0.0% |
| Other amounts receivable | 291 | €82,000 | €82,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,591 | €36,508 | -€50,083 | -57.8% |
| Trade receivables | 40 | €25,306 | €17,000 | -€8,306 | -32.8% |
| Other amounts receivable | 41 | €61,285 | €19,508 | -€41,778 | -68.2% |
| Cash at bank and in hand | 54/58 | €15,719 | €10,904 | -€4,815 | -30.6% |
| Deferred charges and accrued income | 490/1 | €2,642 | €1,457 | -€1,185 | -44.9% |
| Total equity and liabilities | 10/49 | €191,696 | €663,137 | +€471,441 | +245.9% |
| Equity | 10/15 | €144,443 | €160,299 | +€15,856 | +11.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €143,443 | €159,299 | +€15,856 | +11.1% |
| Distributable reserves | 133 | €143,443 | €159,299 | +€15,856 | +11.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,253 | €502,838 | +€455,585 | +964.1% |
| Amounts payable after more than one year | 17 | - | €442,434 | +€442,434 | |
| Financial debts | 170/4 | - | €442,434 | +€442,434 | |
| Amounts payable within one year | 42/48 | €47,140 | €60,404 | +€13,264 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | - | €32,709 | +€32,709 | |
| Financial debts | 43 | €15,000 | €15,000 | = | 0.0% |
| Credit institutions | 430/8 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €1,854 | €9,496 | +€7,641 | +412.0% |
| Suppliers | 440/4 | €1,854 | €9,496 | +€7,641 | +412.0% |
| Taxes, remuneration and social security | 45 | €30,285 | €3,199 | -€27,086 | -89.4% |
| Taxes | 450/3 | €4,785 | €194 | -€4,591 | -95.9% |
| Remuneration and social security | 454/9 | €25,500 | €3,005 | -€22,495 | -88.2% |
| Accrued charges and deferred income | 492/3 | €114 | €0 | -€114 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,163 | €12,608 | +€10,445 | +482.8% |
| Other operating charges | 640/8 | €338 | €4,583 | +€4,245 | +1257.9% |
| Gross operating margin | 9900 | €56,926 | €41,569 | -€15,357 | -27.0% |
| Operating profit (loss) | 9901 | €54,425 | €24,378 | -€30,047 | -55.2% |
| Financial income | 75/76B | €5,039 | €4,386 | -€653 | -13.0% |
| Recurring financial income | 75 | €5,039 | €4,386 | -€653 | -13.0% |
| Financial charges | 65/66B | €170 | €2,767 | +€2,597 | +1527.4% |
| Recurring financial charges | 65 | €170 | €2,767 | +€2,597 | +1527.4% |
| Profit (loss) for the period before taxes | 9903 | €59,294 | €25,996 | -€33,298 | -56.2% |
| Income taxes | 67/77 | €15,194 | €10,140 | -€5,055 | -33.3% |
| Profit (loss) for the period | 9904 | €44,100 | €15,856 | -€28,243 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,100 | €15,856 | -€28,243 | -64.0% |
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.