devlock: 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.
devlock
Largest movements
- Receivables within one year +€15,677
up €15,677 (+256.7%), from €6,106 to €21,783
of which Trade receivables: +€17,047
- Deferred charges and accrued income -€9,474
down €9,474 (-89.2%), from €10,621 to €1,147
- Tangible fixed assets +€6,029
up €6,029 (+24.0%), from €25,077 to €31,106
of which Plant, machinery and equipment: +€7,087
- Reserves +€28,410
up €28,410 (+109.7%), from €25,903 to €54,312
- Tax, wage and social debts -€10,526
down €10,526 (-58.9%), from €17,862 to €7,336
of which Taxes: -€10,375
- Other debts -€8,334
down €8,334 (-83.3%), from €10,000 to €1,666
- Trade debts +€1,946
up €1,946 (+152.3%), from €1,277 to €3,223
- Depreciation +€6,153
up €6,153 (+179.7%), from €3,425 to €9,578
- Taxes -€1,014
down €1,014 (-7.7%), from €13,174 to €12,160
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 | €60,042 | €71,538 | +€11,496 | +19.1% |
| Fixed assets | 21/28 | €25,077 | €31,106 | +€6,029 | +24.0% |
| Tangible fixed assets | 22/27 | €25,077 | €31,106 | +€6,029 | +24.0% |
| Plant, machinery and equipment | 23 | €1,784 | €8,871 | +€7,087 | +397.2% |
| Furniture and vehicles | 24 | €23,293 | €22,235 | -€1,057 | -4.5% |
| Current assets | 29/58 | €34,965 | €40,432 | +€5,466 | +15.6% |
| Stocks and contracts in progress | 3 | €122 | - | -€122 | |
| Stocks | 30/36 | €122 | - | -€122 | |
| Amounts receivable within one year | 40/41 | €6,106 | €21,783 | +€15,677 | +256.7% |
| Trade receivables | 40 | €194 | €17,241 | +€17,047 | +8796.2% |
| Other amounts receivable | 41 | €5,913 | €4,542 | -€1,370 | -23.2% |
| Cash at bank and in hand | 54/58 | €18,117 | €17,502 | -€615 | -3.4% |
| Deferred charges and accrued income | 490/1 | €10,621 | €1,147 | -€9,474 | -89.2% |
| Total equity and liabilities | 10/49 | €60,042 | €71,538 | +€11,496 | +19.1% |
| Equity | 10/15 | €30,903 | €59,312 | +€28,410 | +91.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,903 | €54,312 | +€28,410 | +109.7% |
| Distributable reserves | 133 | €25,903 | €54,312 | +€28,410 | +109.7% |
| Amounts payable | 17/49 | €29,139 | €12,225 | -€16,914 | -58.0% |
| Amounts payable within one year | 42/48 | €29,139 | €12,225 | -€16,914 | -58.0% |
| Trade debts | 44 | €1,277 | €3,223 | +€1,946 | +152.3% |
| Suppliers | 440/4 | €1,277 | €3,223 | +€1,946 | +152.3% |
| Taxes, remuneration and social security | 45 | €17,862 | €7,336 | -€10,526 | -58.9% |
| Taxes | 450/3 | €15,049 | €4,674 | -€10,375 | -68.9% |
| Remuneration and social security | 454/9 | €2,813 | €2,662 | -€151 | -5.4% |
| Other amounts payable | 47/48 | €10,000 | €1,666 | -€8,334 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,425 | €9,578 | +€6,153 | +179.7% |
| Other operating charges | 640/8 | €356 | €697 | +€341 | +95.9% |
| Gross operating margin | 9900 | €52,871 | €52,638 | -€233 | -0.4% |
| Operating profit (loss) | 9901 | €49,091 | €42,364 | -€6,727 | -13.7% |
| Financial income | 75/76B | €94 | €12 | -€82 | -87.6% |
| Recurring financial income | 75 | €94 | €12 | -€82 | -87.6% |
| Financial charges | 65/66B | €108 | €140 | +€31 | +29.0% |
| Recurring financial charges | 65 | €108 | €140 | +€31 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €49,077 | €42,236 | -€6,841 | -13.9% |
| Income taxes | 67/77 | €13,174 | €12,160 | -€1,014 | -7.7% |
| Profit (loss) for the period | 9904 | €35,903 | €30,076 | -€5,827 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,903 | €30,076 | -€5,827 | -16.2% |
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 6 October 2026 via checked.be.