Devisch Consulting: 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.
Devisch Consulting
Largest movements
- Current investments +€165,000
up €165,000 (+825.0%), from €20,000 to €185,000
- Cash -€80,439
down €80,439 (-75.2%), from €106,910 to €26,471
mainly Current investments (-€165,000) and Debts after one year (-€9,114)
- Tangible fixed assets -€8,972
down €8,972 (-23.3%), from €38,512 to €29,540
of which Leasing and similar rights: -€9,072
- Reserves +€84,990
up €84,990 (+78.2%), from €108,615 to €193,605
- Debts after one year -€9,114
down €9,114 (-34.2%), from €26,684 to €17,570
- Gross operating margin -€2,443
down €2,443 (-2.0%), from €120,818 to €118,375
- Financial income +€1,242
up €1,242 (+701.6%), from €177 to €1,419
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 | €183,996 | €258,350 | +€74,354 | +40.4% |
| Fixed assets | 21/28 | €38,512 | €29,540 | -€8,972 | -23.3% |
| Tangible fixed assets | 22/27 | €38,512 | €29,540 | -€8,972 | -23.3% |
| Land and buildings | 22 | €1,488 | €1,333 | -€155 | -10.4% |
| Plant, machinery and equipment | 23 | - | €760 | +€760 | |
| Furniture and vehicles | 24 | €2,030 | €1,524 | -€506 | -24.9% |
| Leasing and similar rights | 25 | €34,994 | €25,923 | -€9,072 | -25.9% |
| Current assets | 29/58 | €145,484 | €228,810 | +€83,326 | +57.3% |
| Amounts receivable within one year | 40/41 | €18,465 | €17,339 | -€1,125 | -6.1% |
| Trade receivables | 40 | €18,465 | €17,339 | -€1,125 | -6.1% |
| Current investments | 50/53 | €20,000 | €185,000 | +€165,000 | +825.0% |
| Cash at bank and in hand | 54/58 | €106,910 | €26,471 | -€80,439 | -75.2% |
| Deferred charges and accrued income | 490/1 | €110 | - | -€110 | |
| Total equity and liabilities | 10/49 | €183,996 | €258,350 | +€74,354 | +40.4% |
| Equity | 10/15 | €111,115 | €196,105 | +€84,990 | +76.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €108,615 | €193,605 | +€84,990 | +78.2% |
| Distributable reserves | 133 | €108,615 | €193,605 | +€84,990 | +78.2% |
| Amounts payable | 17/49 | €72,882 | €62,245 | -€10,636 | -14.6% |
| Amounts payable after more than one year | 17 | €26,684 | €17,570 | -€9,114 | -34.2% |
| Financial debts | 170/4 | €26,684 | €17,570 | -€9,114 | -34.2% |
| Amounts payable within one year | 42/48 | €46,197 | €44,675 | -€1,522 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €8,797 | €9,114 | +€317 | +3.6% |
| Trade debts | 44 | €461 | €194 | -€267 | -57.9% |
| Suppliers | 440/4 | €461 | €194 | -€267 | -57.9% |
| Taxes, remuneration and social security | 45 | €32,017 | €31,284 | -€733 | -2.3% |
| Taxes | 450/3 | €32,017 | €31,284 | -€733 | -2.3% |
| Other amounts payable | 47/48 | €4,922 | €4,083 | -€839 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,634 | €9,928 | +€294 | +3.1% |
| Other operating charges | 640/8 | €1,201 | €1,243 | +€42 | +3.5% |
| Gross operating margin | 9900 | €120,818 | €118,375 | -€2,443 | -2.0% |
| Operating profit (loss) | 9901 | €109,982 | €107,203 | -€2,778 | -2.5% |
| Financial income | 75/76B | €177 | €1,419 | +€1,242 | +701.6% |
| Recurring financial income | 75 | €177 | €1,419 | +€1,242 | +701.6% |
| Financial charges | 65/66B | €1,718 | €1,423 | -€295 | -17.2% |
| Recurring financial charges | 65 | €1,718 | €1,423 | -€295 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €108,440 | €107,199 | -€1,241 | -1.1% |
| Income taxes | 67/77 | €22,533 | €22,209 | -€324 | -1.4% |
| Profit (loss) for the period | 9904 | €85,907 | €84,990 | -€917 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,907 | €84,990 | -€917 | -1.1% |
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.