DEVLIES CONCEPTS: 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.
DEVLIES CONCEPTS
Largest movements
- Cash +€36,521
up €36,521 (+3063.8%), from €1,192 to €37,713
mainly Receivables within one year (+€14,954) and Depreciation (+€10,856)
- Receivables within one year -€14,954
down €14,954 (-55.9%), from €26,746 to €11,792
of which Trade receivables: -€14,954
- Tangible fixed assets -€8,928
down €8,928 (-55.8%), from €15,998 to €7,070
of which Plant, machinery and equipment: -€7,567
- Tax, wage and social debts +€7,353
up €7,353 (+334.7%), from €2,197 to €9,550
of which Taxes: +€5,010
- Other debts +€3,580
up €3,580 (+25.2%), from €14,185 to €17,765
- Profit (loss) carried forward +€972
up €972 (+5.9%), from -€16,571 to -€15,599
- Trade debts +€739
up €739 (+18.7%), from €3,959 to €4,698
- Depreciation -€7,143
down €7,143 (-39.7%), from €17,999 to €10,856
- Staff costs +€2,023
up €2,023 (+180.6%), from €1,120 to €3,143
- Taxes +€916
new in 2024: €916
- Other operating charges -€407
down €407 (-34.9%), from €1,167 to €760
- Financial charges -€276
down €276 (-33.7%), from €819 to €543
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 | €44,098 | €56,742 | +€12,644 | +28.7% |
| Fixed assets | 21/28 | €16,063 | €7,135 | -€8,928 | -55.6% |
| Tangible fixed assets | 22/27 | €15,998 | €7,070 | -€8,928 | -55.8% |
| Land and buildings | 22 | €1,754 | €1,315 | -€439 | -25.0% |
| Plant, machinery and equipment | 23 | €13,322 | €5,755 | -€7,567 | -56.8% |
| Furniture and vehicles | 24 | €922 | - | -€922 | |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €28,035 | €49,607 | +€21,572 | +76.9% |
| Amounts receivable within one year | 40/41 | €26,746 | €11,792 | -€14,954 | -55.9% |
| Trade receivables | 40 | €26,732 | €11,778 | -€14,954 | -55.9% |
| Other amounts receivable | 41 | €14 | €14 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,192 | €37,713 | +€36,521 | +3063.8% |
| Deferred charges and accrued income | 490/1 | €97 | €102 | +€5 | +5.2% |
| Total equity and liabilities | 10/49 | €44,098 | €56,742 | +€12,644 | +28.7% |
| Equity | 10/15 | €3,757 | €4,729 | +€972 | +25.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €328 | €328 | = | 0.0% |
| Distributable reserves | 133 | €328 | €328 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,571 | -€15,599 | +€972 | +5.9% |
| Amounts payable | 17/49 | €40,341 | €52,013 | +€11,672 | +28.9% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,341 | €32,013 | +€11,672 | +57.4% |
| Trade debts | 44 | €3,959 | €4,698 | +€739 | +18.7% |
| Suppliers | 440/4 | €3,959 | €4,698 | +€739 | +18.7% |
| Taxes, remuneration and social security | 45 | €2,197 | €9,550 | +€7,353 | +334.7% |
| Taxes | 450/3 | €2,197 | €7,207 | +€5,010 | +228.0% |
| Remuneration and social security | 454/9 | - | €2,343 | +€2,343 | |
| Other amounts payable | 47/48 | €14,185 | €17,765 | +€3,580 | +25.2% |
| Remuneration, social security and pensions | 62 | €1,120 | €3,143 | +€2,023 | +180.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,999 | €10,856 | -€7,143 | -39.7% |
| Other operating charges | 640/8 | €1,167 | €760 | -€407 | -34.9% |
| Gross operating margin | 9900 | €17,431 | €17,169 | -€262 | -1.5% |
| Operating profit (loss) | 9901 | -€2,855 | €2,410 | +€5,265 | |
| Financial income | 75/76B | €48 | €21 | -€27 | -56.3% |
| Recurring financial income | 75 | €48 | €21 | -€27 | -56.3% |
| Financial charges | 65/66B | €819 | €543 | -€276 | -33.7% |
| Recurring financial charges | 65 | €819 | €543 | -€276 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,626 | €1,888 | +€5,514 | |
| Income taxes | 67/77 | - | €916 | +€916 | |
| Profit (loss) for the period | 9904 | -€3,626 | €972 | +€4,598 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,626 | €972 | +€4,598 |
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 29 September 2026 via checked.be.