DEVit³: 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.
DEVit³
Largest movements
- Receivables within one year +€6,649
up €6,649 (+4.8%), from €139,679 to €146,327
- Other debts +€5,947
up €5,947 (+13.9%), from €42,925 to €48,872
- Reserves +€2,613
up €2,613 (+3.0%), from €87,988 to €90,601
- Trade debts -€2,569
down €2,569 (-75.4%), from €3,408 to €839
- Gross operating margin +€3,601
up €3,601 (+72.7%), from -€4,953 to -€1,351
- Financial income +€888
up €888 (+12.8%), from €6,951 to €7,839
- Other operating charges +€157
up €157 (+32.3%), from €487 to €645
- Financial charges +€144
up €144 (+4.7%), from €3,087 to €3,230
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 | €140,521 | €146,512 | +€5,991 | +4.3% |
| Current assets | 29/58 | €140,521 | €146,512 | +€5,991 | +4.3% |
| Amounts receivable within one year | 40/41 | €139,679 | €146,327 | +€6,649 | +4.8% |
| Other amounts receivable | 41 | €139,679 | €146,327 | +€6,649 | +4.8% |
| Cash at bank and in hand | 54/58 | €842 | €185 | -€658 | -78.1% |
| Total equity and liabilities | 10/49 | €140,521 | €146,512 | +€5,991 | +4.3% |
| Equity | 10/15 | €94,188 | €96,801 | +€2,613 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,988 | €90,601 | +€2,613 | +3.0% |
| Distributable reserves | 133 | €87,988 | €90,601 | +€2,613 | +3.0% |
| Amounts payable | 17/49 | €46,333 | €49,711 | +€3,378 | +7.3% |
| Amounts payable within one year | 42/48 | €46,333 | €49,711 | +€3,378 | +7.3% |
| Trade debts | 44 | €3,408 | €839 | -€2,569 | -75.4% |
| Suppliers | 440/4 | €3,408 | €839 | -€2,569 | -75.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €42,925 | €48,872 | +€5,947 | +13.9% |
| Other operating charges | 640/8 | €487 | €645 | +€157 | +32.3% |
| Gross operating margin | 9900 | -€4,953 | -€1,351 | +€3,601 | +72.7% |
| Operating profit (loss) | 9901 | -€5,440 | -€1,996 | +€3,444 | +63.3% |
| Financial income | 75/76B | €6,951 | €7,839 | +€888 | +12.8% |
| Recurring financial income | 75 | €6,951 | €7,839 | +€888 | +12.8% |
| Financial charges | 65/66B | €3,087 | €3,230 | +€144 | +4.7% |
| Recurring financial charges | 65 | €3,087 | €3,230 | +€144 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,575 | €2,613 | +€4,188 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,575 | €2,613 | +€4,188 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,575 | €2,613 | +€4,188 |
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 11 October 2026 via checked.be.