DEVITS 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.
DEVITS Consulting
Largest movements
- Receivables within one year +€109,519
up €109,519 (+1979.9%), from €5,532 to €115,051
of which Trade receivables: +€114,950
- Cash -€37,793
down €37,793 (-20.9%), from €180,516 to €142,723
mainly Contributions, distributions and other (-€191,428) and Receivables within one year (-€109,519)
- Tangible fixed assets -€2,798
down €2,798 (-21.8%), from €12,864 to €10,066
of which Furniture and vehicles: -€1,641
- Other debts +€135,797
new in 2024: €135,797
- Reserves -€103,240
down €103,240 (-53.9%), from €191,428 to €88,188
- Tax, wage and social debts +€34,151
up €34,151 (+594.3%), from €5,746 to €39,897
- Gross operating margin +€22,404
up €22,404 (+23.2%), from €96,485 to €118,889
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,220 | €268,157 | +€68,937 | +34.6% |
| Fixed assets | 21/28 | €12,864 | €10,066 | -€2,798 | -21.8% |
| Tangible fixed assets | 22/27 | €12,864 | €10,066 | -€2,798 | -21.8% |
| Furniture and vehicles | 24 | €3,882 | €2,241 | -€1,641 | -42.3% |
| Other tangible fixed assets | 26 | €8,982 | €7,825 | -€1,157 | -12.9% |
| Current assets | 29/58 | €186,356 | €258,091 | +€71,736 | +38.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,532 | €115,051 | +€109,519 | +1979.9% |
| Trade receivables | 40 | €0 | €114,950 | +€114,950 | |
| Other amounts receivable | 41 | €5,532 | €101 | -€5,431 | -98.2% |
| Cash at bank and in hand | 54/58 | €180,516 | €142,723 | -€37,793 | -20.9% |
| Deferred charges and accrued income | 490/1 | €308 | €317 | +€9 | +3.1% |
| Total equity and liabilities | 10/49 | €199,220 | €268,157 | +€68,937 | +34.6% |
| Equity | 10/15 | €192,428 | €89,188 | -€103,240 | -53.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €191,428 | €88,188 | -€103,240 | -53.9% |
| Distributable reserves | 133 | €191,428 | €88,188 | -€103,240 | -53.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,791 | €178,969 | +€172,178 | +2535.2% |
| Amounts payable within one year | 42/48 | €6,791 | €178,869 | +€172,078 | +2533.8% |
| Trade debts | 44 | €1,045 | €3,174 | +€2,129 | +203.7% |
| Suppliers | 440/4 | €1,045 | €3,174 | +€2,129 | +203.7% |
| Taxes, remuneration and social security | 45 | €5,746 | €39,897 | +€34,151 | +594.3% |
| Taxes | 450/3 | €5,746 | €39,897 | +€34,151 | +594.3% |
| Other amounts payable | 47/48 | - | €135,797 | +€135,797 | |
| Accrued charges and deferred income | 492/3 | €0 | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,146 | €2,798 | -€348 | -11.1% |
| Other operating charges | 640/8 | €1,437 | €1,933 | +€496 | +34.5% |
| Gross operating margin | 9900 | €96,485 | €118,889 | +€22,404 | +23.2% |
| Operating profit (loss) | 9901 | €91,901 | €114,158 | +€22,257 | +24.2% |
| Financial income | 75/76B | €1 | €457 | +€456 | +45575.0% |
| Recurring financial income | 75 | €1 | €457 | +€456 | +45575.0% |
| Financial charges | 65/66B | €1,091 | €976 | -€115 | -10.5% |
| Recurring financial charges | 65 | €1,091 | €976 | -€115 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €90,811 | €113,639 | +€22,828 | +25.1% |
| Income taxes | 67/77 | €25,695 | €25,451 | -€244 | -0.9% |
| Profit (loss) for the period | 9904 | €65,117 | €88,188 | +€23,071 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,117 | €88,188 | +€23,071 | +35.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.