DEVLOP FACILITIES: 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.
DEVLOP FACILITIES
Largest movements
- Cash +€164,736
up €164,736 (+8231.6%), from €2,001 to €166,737
mainly Current investments (+€85,000) and Net result for the year (+€80,369)
- Current investments -€85,000
down €85,000 (-100.0%), from €85,000 to €0
- Profit (loss) carried forward +€80,369
up €80,369 (+50.8%), from €158,150 to €238,519
- Gross operating margin +€4,919
up €4,919 (+4.4%), from €112,924 to €117,843
- Financial income +€1,599
new in 2024: €1,599
- Taxes +€1,325
up €1,325 (+5.2%), from €25,465 to €26,790
- Depreciation +€1,184
up €1,184 (+53.1%), from €2,231 to €3,414
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 | €552,925 | €629,499 | +€76,574 | +13.8% |
| Fixed assets | 21/28 | €462,688 | €459,274 | -€3,414 | -0.7% |
| Tangible fixed assets | 22/27 | €462,688 | €459,274 | -€3,414 | -0.7% |
| Land and buildings | 22 | €462,688 | €459,274 | -€3,414 | -0.7% |
| Current assets | 29/58 | €90,237 | €170,226 | +€79,988 | +88.6% |
| Amounts receivable within one year | 40/41 | €0 | €85 | +€85 | |
| Other amounts receivable | 41 | €0 | €85 | +€85 | |
| Current investments | 50/53 | €85,000 | €0 | -€85,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,001 | €166,737 | +€164,736 | +8231.6% |
| Deferred charges and accrued income | 490/1 | €3,236 | €3,404 | +€168 | +5.2% |
| Total equity and liabilities | 10/49 | €552,925 | €629,499 | +€76,574 | +13.8% |
| Equity | 10/15 | €323,150 | €403,519 | +€80,369 | +24.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,150 | €238,519 | +€80,369 | +50.8% |
| Amounts payable | 17/49 | €229,775 | €225,980 | -€3,795 | -1.7% |
| Amounts payable after more than one year | 17 | €16,000 | €16,000 | = | 0.0% |
| Other amounts payable | 178/9 | €16,000 | €16,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €205,775 | €201,958 | -€3,817 | -1.9% |
| Trade debts | 44 | €310 | €490 | +€180 | +58.1% |
| Suppliers | 440/4 | €310 | €490 | +€180 | +58.1% |
| Taxes, remuneration and social security | 45 | €5,465 | €1,468 | -€3,997 | -73.1% |
| Taxes | 450/3 | €5,465 | €1,468 | -€3,997 | -73.1% |
| Other amounts payable | 47/48 | €200,000 | €200,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,000 | €8,022 | +€22 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,231 | €3,414 | +€1,184 | +53.1% |
| Other operating charges | 640/8 | €618 | €580 | -€38 | -6.2% |
| Gross operating margin | 9900 | €112,924 | €117,843 | +€4,919 | +4.4% |
| Operating profit (loss) | 9901 | €110,075 | €113,849 | +€3,773 | +3.4% |
| Financial income | 75/76B | - | €1,599 | +€1,599 | |
| Recurring financial income | 75 | - | €1,599 | +€1,599 | |
| Financial charges | 65/66B | €8,215 | €8,289 | +€74 | +0.9% |
| Recurring financial charges | 65 | €8,215 | €8,289 | +€74 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €101,861 | €107,159 | +€5,298 | +5.2% |
| Income taxes | 67/77 | €25,465 | €26,790 | +€1,325 | +5.2% |
| Profit (loss) for the period | 9904 | €76,395 | €80,369 | +€3,974 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,395 | €80,369 | +€3,974 | +5.2% |
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 1 October 2026 via checked.be.