DEVLOO: 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.
DEVLOO
Largest movements
- Current investments -€31,680
down €31,680 (-10.5%), from €301,927 to €270,247
- Cash +€25,354
up €25,354 (+17.7%), from €143,377 to €168,730
mainly Current investments (+€31,680) and Other debts (+€6,095)
- Reserves -€11,877
down €11,877 (-2.8%), from €422,439 to €410,562
of which Distributable reserves: -€11,877
- Other debts +€6,095
up €6,095 (+22.7%), from €26,849 to €32,944
- Gross operating margin -€14,407
down €14,407 (-206%), from -€7,007 to -€21,415
- Financial income -€9,915
down €9,915 (-37.3%), from €26,597 to €16,683
- Taxes -€1,369
down €1,369 (-90.9%), from €1,507 to €138
- Financial charges +€450
up €450 (+13.6%), from €3,315 to €3,765
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.
Derived cash bridge
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 | €472,155 | €468,743 | -€3,412 | -0.7% |
| Fixed assets | 21/28 | €1,915 | €214 | -€1,701 | -88.8% |
| Tangible fixed assets | 22/27 | €1,915 | €214 | -€1,701 | -88.8% |
| Plant, machinery and equipment | 23 | €1,915 | €214 | -€1,701 | -88.8% |
| Current assets | 29/58 | €470,240 | €468,529 | -€1,711 | -0.4% |
| Amounts receivable within one year | 40/41 | €23,342 | €27,303 | +€3,961 | +17.0% |
| Trade receivables | 40 | €2,139 | €2,107 | -€32 | -1.5% |
| Other amounts receivable | 41 | €21,203 | €25,196 | +€3,993 | +18.8% |
| Current investments | 50/53 | €301,927 | €270,247 | -€31,680 | -10.5% |
| Cash at bank and in hand | 54/58 | €143,377 | €168,730 | +€25,354 | +17.7% |
| Deferred charges and accrued income | 490/1 | €1,594 | €2,249 | +€655 | +41.1% |
| Total equity and liabilities | 10/49 | €472,155 | €468,743 | -€3,412 | -0.7% |
| Equity | 10/15 | €441,179 | €429,303 | -€11,877 | -2.7% |
| Contributions | 10/11 | €18,741 | €18,741 | = | 0.0% |
| Reserves | 13 | €422,439 | €410,562 | -€11,877 | -2.8% |
| Tax-exempt reserves | 132 | €375 | €375 | = | 0.0% |
| Distributable reserves | 133 | €422,063 | €410,187 | -€11,877 | -2.8% |
| Amounts payable | 17/49 | €30,976 | €39,441 | +€8,464 | +27.3% |
| Amounts payable within one year | 42/48 | €29,257 | €37,458 | +€8,201 | +28.0% |
| Trade debts | 44 | €126 | €531 | +€405 | +321% |
| Suppliers | 440/4 | €126 | €531 | +€405 | +321% |
| Taxes, remuneration and social security | 45 | €2,282 | €3,983 | +€1,701 | +74.6% |
| Taxes | 450/3 | €2,282 | €983 | -€1,299 | -56.9% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €26,849 | €32,944 | +€6,095 | +22.7% |
| Accrued charges and deferred income | 492/3 | €1,719 | €1,982 | +€263 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,753 | €1,701 | -€52 | -3.0% |
| Other operating charges | 640/8 | €1,451 | €1,541 | +€90 | +6.2% |
| Gross operating margin | 9900 | -€7,007 | -€21,415 | -€14,407 | -206% |
| Operating profit (loss) | 9901 | -€10,211 | -€24,657 | -€14,445 | -141% |
| Financial income | 75/76B | €26,597 | €16,683 | -€9,915 | -37.3% |
| Recurring financial income | 75 | €26,597 | €16,683 | -€9,915 | -37.3% |
| Financial charges | 65/66B | €3,315 | €3,765 | +€450 | +13.6% |
| Recurring financial charges | 65 | €3,315 | €3,765 | +€450 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €13,071 | -€11,739 | -€24,810 | |
| Income taxes | 67/77 | €1,507 | €138 | -€1,369 | -90.9% |
| Profit (loss) for the period | 9904 | €11,565 | -€11,877 | -€23,441 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,565 | -€11,877 | -€23,441 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.