DevlopMint: 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.
DevlopMint
Largest movements
- Cash +€43,752
up €43,752 (+66.5%), from €65,812 to €109,564
mainly Net result for the year (+€39,993) and Receivables within one year (+€24,954)
- Receivables within one year -€24,954
down €24,954 (-49.5%), from €50,446 to €25,492
of which Trade receivables: -€32,029
- Tangible fixed assets +€7,439
new in 2025: €7,439
- Deferred charges and accrued income -€2,503
down €2,503 (-100.0%), from €2,503 to €0
- Profit (loss) carried forward +€39,993
up €39,993 (+47.8%), from €83,600 to €123,593
- Trade debts -€10,067
down €10,067 (-75.7%), from €13,298 to €3,231
- Tax, wage and social debts -€6,192
down €6,192 (-36.7%), from €16,862 to €10,670
- Gross operating margin -€29,037
down €29,037 (-35.8%), from €81,130 to €52,093
- Taxes -€5,062
down €5,062 (-32.3%), from €15,670 to €10,608
- Financial income +€2,110
up €2,110 (+237.0%), from €891 to €3,001
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 | €118,760 | €142,494 | +€23,734 | +20.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | - | €7,439 | +€7,439 | |
| Tangible fixed assets | 22/27 | - | €7,439 | +€7,439 | |
| Furniture and vehicles | 24 | - | €7,439 | +€7,439 | |
| Current assets | 29/58 | €118,760 | €135,056 | +€16,295 | +13.7% |
| Amounts receivable within one year | 40/41 | €50,446 | €25,492 | -€24,954 | -49.5% |
| Trade receivables | 40 | €43,356 | €11,327 | -€32,029 | -73.9% |
| Other amounts receivable | 41 | €7,090 | €14,165 | +€7,075 | +99.8% |
| Cash at bank and in hand | 54/58 | €65,812 | €109,564 | +€43,752 | +66.5% |
| Deferred charges and accrued income | 490/1 | €2,503 | €0 | -€2,503 | -100.0% |
| Total equity and liabilities | 10/49 | €118,760 | €142,494 | +€23,734 | +20.0% |
| Equity | 10/15 | €88,600 | €128,593 | +€39,993 | +45.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,600 | €123,593 | +€39,993 | +47.8% |
| Amounts payable | 17/49 | €30,161 | €13,901 | -€16,259 | -53.9% |
| Amounts payable within one year | 42/48 | €30,161 | €13,901 | -€16,259 | -53.9% |
| Trade debts | 44 | €13,298 | €3,231 | -€10,067 | -75.7% |
| Suppliers | 440/4 | €13,298 | €3,231 | -€10,067 | -75.7% |
| Taxes, remuneration and social security | 45 | €16,862 | €10,670 | -€6,192 | -36.7% |
| Taxes | 450/3 | €16,862 | €10,670 | -€6,192 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,539 | €739 | -€800 | -52.0% |
| Other operating charges | 640/8 | - | €451 | +€451 | |
| Gross operating margin | 9900 | €81,130 | €52,093 | -€29,037 | -35.8% |
| Operating profit (loss) | 9901 | €79,591 | €50,902 | -€28,689 | -36.0% |
| Financial income | 75/76B | €891 | €3,001 | +€2,110 | +237.0% |
| Recurring financial income | 75 | €891 | €3,001 | +€2,110 | +237.0% |
| Financial charges | 65/66B | €3,826 | €3,302 | -€524 | -13.7% |
| Recurring financial charges | 65 | €3,826 | €3,302 | -€524 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €76,655 | €50,601 | -€26,055 | -34.0% |
| Income taxes | 67/77 | €15,670 | €10,608 | -€5,062 | -32.3% |
| Profit (loss) for the period | 9904 | €60,985 | €39,993 | -€20,992 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,985 | €39,993 | -€20,992 | -34.4% |
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 30 September 2026 via checked.be.