DEVINTRA: 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.
DEVINTRA
Largest movements
- Receivables within one year +€2,842
up €2,842 (+10.8%), from €26,265 to €29,107
of which Trade receivables: +€3,050
- Cash -€2,336
down €2,336 (-67.4%), from €3,465 to €1,129
mainly Receivables within one year (-€2,842) and Tax, wage and social debts (-€514)
- Reserves +€655
up €655 (+13.5%), from €4,838 to €5,493
of which Distributable reserves: +€655
- Tax, wage and social debts -€514
down €514 (-49.3%), from €1,042 to €528
- Gross operating margin -€3,423
down €3,423 (-73.3%), from €4,671 to €1,248
- Taxes -€760
down €760 (-76.1%), from €998 to €238
- Other operating charges -€157
down €157 (-28.4%), from €553 to €396
- Financial income +€79
new in 2025: €79
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 | €29,730 | €30,236 | +€507 | +1.7% |
| Current assets | 29/58 | €29,730 | €30,236 | +€507 | +1.7% |
| Amounts receivable within one year | 40/41 | €26,265 | €29,107 | +€2,842 | +10.8% |
| Trade receivables | 40 | €8,703 | €11,753 | +€3,050 | +35.0% |
| Other amounts receivable | 41 | €17,562 | €17,354 | -€208 | -1.2% |
| Cash at bank and in hand | 54/58 | €3,465 | €1,129 | -€2,336 | -67.4% |
| Total equity and liabilities | 10/49 | €29,730 | €30,236 | +€507 | +1.7% |
| Equity | 10/15 | €23,588 | €24,243 | +€655 | +2.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €4,838 | €5,493 | +€655 | +13.5% |
| Tax-exempt reserves | 132 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €2,438 | €3,093 | +€655 | +26.9% |
| Amounts payable | 17/49 | €6,141 | €5,993 | -€148 | -2.4% |
| Amounts payable within one year | 42/48 | €6,141 | €5,993 | -€148 | -2.4% |
| Trade debts | 44 | €1,389 | €1,690 | +€301 | +21.7% |
| Suppliers | 440/4 | €1,389 | €1,690 | +€301 | +21.7% |
| Advances received on contracts in progress | 46 | €3,630 | €3,630 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,042 | €528 | -€514 | -49.3% |
| Taxes | 450/3 | €1,042 | €528 | -€514 | -49.3% |
| Other amounts payable | 47/48 | €80 | €145 | +€65 | +81.3% |
| Other operating charges | 640/8 | €553 | €396 | -€157 | -28.4% |
| Gross operating margin | 9900 | €4,671 | €1,248 | -€3,423 | -73.3% |
| Operating profit (loss) | 9901 | €4,118 | €852 | -€3,266 | -79.3% |
| Financial income | 75/76B | - | €79 | +€79 | |
| Recurring financial income | 75 | - | €79 | +€79 | |
| Financial charges | 65/66B | €59 | €39 | -€21 | -35.0% |
| Recurring financial charges | 65 | €59 | €39 | -€21 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €4,059 | €893 | -€3,166 | -78.0% |
| Income taxes | 67/77 | €998 | €238 | -€760 | -76.1% |
| Profit (loss) for the period | 9904 | €3,060 | €655 | -€2,405 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,060 | €655 | -€2,405 | -78.6% |
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 23 October 2026 via checked.be.