Devium: 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.
Devium
Largest movements
- Cash -€34,979
down €34,979 (-39.6%), from €88,257 to €53,278
mainly Tax, wage and social debts (-€27,824) and Debts after one year (-€18,152)
- Tangible fixed assets -€19,690
down €19,690 (-27.5%), from €71,623 to €51,933
of which Furniture and vehicles: -€18,366
- Financial fixed assets -€1,950
no longer reported in 2025 (was €1,950)
- Receivables within one year -€1,940
down €1,940 (-24.5%), from €7,915 to €5,974
of which Trade receivables: -€5,412
- Tax, wage and social debts -€27,824
down €27,824 (-99.0%), from €28,106 to €282
of which Taxes: -€25,924
- Debts after one year -€18,152
down €18,152 (-47.0%), from €38,638 to €20,486
- Other debts -€11,968
down €11,968 (-57.3%), from €20,877 to €8,909
- Reserves -€2,760
down €2,760 (-5.4%), from €50,657 to €47,897
- Gross operating margin -€69,411
down €69,411 (-78.5%), from €88,365 to €18,954
- Taxes -€18,354
down €18,354 (-98.5%), from €18,636 to €282
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 | €172,630 | €114,117 | -€58,512 | -33.9% |
| Fixed assets | 21/28 | €73,573 | €51,933 | -€21,640 | -29.4% |
| Tangible fixed assets | 22/27 | €71,623 | €51,933 | -€19,690 | -27.5% |
| Plant, machinery and equipment | 23 | €3,509 | €2,184 | -€1,325 | -37.8% |
| Furniture and vehicles | 24 | €68,114 | €49,748 | -€18,366 | -27.0% |
| Financial fixed assets | 28 | €1,950 | - | -€1,950 | |
| Current assets | 29/58 | €99,057 | €62,185 | -€36,872 | -37.2% |
| Amounts receivable within one year | 40/41 | €7,915 | €5,974 | -€1,940 | -24.5% |
| Trade receivables | 40 | €7,907 | €2,495 | -€5,412 | -68.4% |
| Other amounts receivable | 41 | €8 | €3,480 | +€3,472 | +43178.4% |
| Cash at bank and in hand | 54/58 | €88,257 | €53,278 | -€34,979 | -39.6% |
| Deferred charges and accrued income | 490/1 | €2,885 | €2,933 | +€48 | +1.7% |
| Total equity and liabilities | 10/49 | €172,630 | €114,117 | -€58,512 | -33.9% |
| Equity | 10/15 | €65,732 | €62,506 | -€3,226 | -4.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €50,657 | €47,897 | -€2,760 | -5.4% |
| Distributable reserves | 133 | €50,657 | €47,897 | -€2,760 | -5.4% |
| Profit (loss) carried forward | 14 | €11,075 | €10,609 | -€466 | -4.2% |
| Amounts payable | 17/49 | €106,898 | €51,612 | -€55,286 | -51.7% |
| Amounts payable after more than one year | 17 | €38,638 | €20,486 | -€18,152 | -47.0% |
| Financial debts | 170/4 | €38,638 | €20,486 | -€18,152 | -47.0% |
| Amounts payable within one year | 42/48 | €68,260 | €30,070 | -€38,190 | -55.9% |
| Current portion of amounts payable after more than one year | 42 | €17,454 | €18,152 | +€698 | +4.0% |
| Trade debts | 44 | €1,824 | €2,727 | +€903 | +49.5% |
| Suppliers | 440/4 | €1,824 | €2,727 | +€903 | +49.5% |
| Taxes, remuneration and social security | 45 | €28,106 | €282 | -€27,824 | -99.0% |
| Taxes | 450/3 | €26,206 | €282 | -€25,924 | -98.9% |
| Remuneration and social security | 454/9 | €1,900 | - | -€1,900 | |
| Other amounts payable | 47/48 | €20,877 | €8,909 | -€11,968 | -57.3% |
| Accrued charges and deferred income | 492/3 | - | €1,056 | +€1,056 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,076 | €19,845 | +€769 | +4.0% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €88,365 | €18,954 | -€69,411 | -78.5% |
| Operating profit (loss) | 9901 | €69,228 | -€952 | -€70,180 | |
| Financial income | 75/76B | €0 | €89 | +€89 | +892000.0% |
| Recurring financial income | 75 | €0 | €89 | +€89 | +892000.0% |
| Financial charges | 65/66B | €2,695 | €2,082 | -€614 | -22.8% |
| Recurring financial charges | 65 | €2,695 | €2,082 | -€614 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €66,533 | -€2,944 | -€69,477 | |
| Income taxes | 67/77 | €18,636 | €282 | -€18,354 | -98.5% |
| Profit (loss) for the period | 9904 | €47,897 | -€3,226 | -€51,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,897 | -€3,226 | -€51,123 |
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 5 October 2026 via checked.be.