DeVis Concept: 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.
DeVis Concept
Largest movements
- Cash +€6,507
up €6,507 (+108.3%), from €6,006 to €12,514
mainly Net result for the year (+€1,974) and Receivables within one year (+€1,607)
- Receivables within one year -€1,607
down €1,607 (-45.5%), from €3,531 to €1,924
of which Trade receivables: -€1,022
- Stocks and contracts -€500
down €500 (-49.4%), from €1,012 to €512
- Profit (loss) carried forward +€1,974
up €1,974 (+19.9%), from -€9,939 to -€7,965
- Trade debts +€1,443
up €1,443 (+227.9%), from €633 to €2,076
- Tax, wage and social debts +€663
up €663, from €0 to €663
- Other debts +€320
up €320 (+2.5%), from €12,572 to €12,891
- Gross operating margin +€4,611
up €4,611, from -€1,549 to €3,063
- Write-downs -€500
down €500 (-50.0%), from €1,000 to €500
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 | €11,326 | €15,726 | +€4,400 | +38.8% |
| Fixed assets | 21/28 | €777 | €777 | = | 0.0% |
| Financial fixed assets | 28 | €777 | €777 | = | 0.0% |
| Current assets | 29/58 | €10,549 | €14,949 | +€4,400 | +41.7% |
| Stocks and contracts in progress | 3 | €1,012 | €512 | -€500 | -49.4% |
| Stocks | 30/36 | €1,012 | €512 | -€500 | -49.4% |
| Amounts receivable within one year | 40/41 | €3,531 | €1,924 | -€1,607 | -45.5% |
| Trade receivables | 40 | €2,862 | €1,840 | -€1,022 | -35.7% |
| Other amounts receivable | 41 | €669 | €84 | -€585 | -87.5% |
| Cash at bank and in hand | 54/58 | €6,006 | €12,514 | +€6,507 | +108.3% |
| Total equity and liabilities | 10/49 | €11,326 | €15,726 | +€4,400 | +38.8% |
| Equity | 10/15 | -€1,879 | €95 | +€1,974 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,939 | -€7,965 | +€1,974 | +19.9% |
| Amounts payable | 17/49 | €13,205 | €15,631 | +€2,426 | +18.4% |
| Amounts payable within one year | 42/48 | €13,205 | €15,631 | +€2,426 | +18.4% |
| Trade debts | 44 | €633 | €2,076 | +€1,443 | +227.9% |
| Suppliers | 440/4 | €633 | €2,076 | +€1,443 | +227.9% |
| Taxes, remuneration and social security | 45 | €0 | €663 | +€663 | |
| Taxes | 450/3 | €0 | €663 | +€663 | |
| Other amounts payable | 47/48 | €12,572 | €12,891 | +€320 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,000 | €500 | -€500 | -50.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€1,549 | €3,063 | +€4,611 | |
| Operating profit (loss) | 9901 | -€3,077 | €2,019 | +€5,095 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €42 | €45 | +€3 | +6.6% |
| Recurring financial charges | 65 | €42 | €45 | +€3 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,119 | €1,974 | +€5,093 | |
| Profit (loss) for the period | 9904 | -€3,119 | €1,974 | +€5,093 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,119 | €1,974 | +€5,093 |
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 4 October 2026 via checked.be.