DeVKo Design: 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.
DeVKo Design
Largest movements
- Cash +€30,208
up €30,208 (+135.3%), from €22,324 to €52,532
mainly Net result for the year (+€14,728) and Depreciation (+€9,334)
- Tangible fixed assets -€9,334
down €9,334 (-99.6%), from €9,371 to €37
- Receivables within one year -€1,034
down €1,034 (-9.0%), from €11,526 to €10,492
of which Other amounts receivable: -€1,769
- Reserves +€11,162
up €11,162 (+341.7%), from €3,267 to €14,429
- Tax, wage and social debts +€5,329
up €5,329 (+156.5%), from €3,404 to €8,733
of which Taxes: +€5,329
- Profit (loss) carried forward +€3,566
up €3,566, from -€3,566 to €0
- Gross operating margin +€21,548
up €21,548 (+292.7%), from €7,362 to €28,910
- Taxes +€3,252
up €3,252 (+1574.7%), from €207 to €3,459
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 | €44,381 | €64,289 | +€19,908 | +44.9% |
| Fixed assets | 21/28 | €9,371 | €37 | -€9,334 | -99.6% |
| Tangible fixed assets | 22/27 | €9,371 | €37 | -€9,334 | -99.6% |
| Furniture and vehicles | 24 | €9,371 | €37 | -€9,334 | -99.6% |
| Current assets | 29/58 | €35,010 | €64,252 | +€29,242 | +83.5% |
| Amounts receivable within one year | 40/41 | €11,526 | €10,492 | -€1,034 | -9.0% |
| Trade receivables | 40 | €9,733 | €10,467 | +€735 | +7.5% |
| Other amounts receivable | 41 | €1,793 | €25 | -€1,769 | -98.6% |
| Cash at bank and in hand | 54/58 | €22,324 | €52,532 | +€30,208 | +135.3% |
| Deferred charges and accrued income | 490/1 | €1,160 | €1,229 | +€68 | +5.9% |
| Total equity and liabilities | 10/49 | €44,381 | €64,289 | +€19,908 | +44.9% |
| Equity | 10/15 | €9,701 | €24,429 | +€14,728 | +151.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,267 | €14,429 | +€11,162 | +341.7% |
| Distributable reserves | 133 | €3,267 | €14,429 | +€11,162 | +341.7% |
| Profit (loss) carried forward | 14 | -€3,566 | €0 | +€3,566 | |
| Amounts payable | 17/49 | €34,680 | €39,860 | +€5,180 | +14.9% |
| Amounts payable within one year | 42/48 | €34,419 | €39,566 | +€5,147 | +15.0% |
| Trade debts | 44 | €980 | €880 | -€101 | -10.3% |
| Suppliers | 440/4 | €980 | €880 | -€101 | -10.3% |
| Taxes, remuneration and social security | 45 | €3,404 | €8,733 | +€5,329 | +156.5% |
| Taxes | 450/3 | €3,404 | €8,733 | +€5,329 | +156.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,034 | €29,954 | -€80 | -0.3% |
| Accrued charges and deferred income | 492/3 | €262 | €294 | +€33 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,585 | €9,334 | -€251 | -2.6% |
| Other operating charges | 640/8 | €1,001 | €1,245 | +€244 | +24.4% |
| Gross operating margin | 9900 | €7,362 | €28,910 | +€21,548 | +292.7% |
| Operating profit (loss) | 9901 | -€3,225 | €18,330 | +€21,555 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €135 | €144 | +€9 | +6.8% |
| Recurring financial charges | 65 | €135 | €144 | +€9 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,359 | €18,187 | +€21,546 | |
| Income taxes | 67/77 | €207 | €3,459 | +€3,252 | +1574.7% |
| Profit (loss) for the period | 9904 | -€3,566 | €14,728 | +€18,293 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,566 | €14,728 | +€18,293 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.