DEVNET: 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.
DEVNET
Largest movements
- Cash -€55,355
down €55,355 (-51.4%), from €107,703 to €52,348
mainly Contributions, distributions and other (-€100,075) and Trade debts (-€32,329)
- Receivables within one year +€30,049
up €30,049 (+6.1%), from €490,615 to €520,664
of which Other amounts receivable: +€18,978
- Trade debts -€32,329
down €32,329 (-6.4%), from €505,266 to €472,937
- Other debts +€7,023
up €7,023 (+7.5%), from €93,052 to €100,075
- Turnover +€69,634
up €69,634 (+8.4%), from €824,164 to €893,798
- Purchases and services +€62,608
up €62,608 (+8.6%), from €730,872 to €793,480
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 | €598,318 | €573,012 | -€25,306 | -4.2% |
| Current assets | 29/58 | €598,318 | €573,012 | -€25,306 | -4.2% |
| Amounts receivable within one year | 40/41 | €490,615 | €520,664 | +€30,049 | +6.1% |
| Trade receivables | 40 | €460,128 | €471,199 | +€11,071 | +2.4% |
| Other amounts receivable | 41 | €30,488 | €49,465 | +€18,978 | +62.2% |
| Cash at bank and in hand | 54/58 | €107,703 | €52,348 | -€55,355 | -51.4% |
| Total equity and liabilities | 10/49 | €598,318 | €573,012 | -€25,306 | -4.2% |
| Amounts payable | 17/49 | €598,318 | €573,012 | -€25,306 | -4.2% |
| Amounts payable within one year | 42/48 | €598,318 | €573,012 | -€25,306 | -4.2% |
| Trade debts | 44 | €505,266 | €472,937 | -€32,329 | -6.4% |
| Suppliers | 440/4 | €505,266 | €472,937 | -€32,329 | -6.4% |
| Other amounts payable | 47/48 | €93,052 | €100,075 | +€7,023 | +7.5% |
| Turnover | 70 | €824,164 | €893,798 | +€69,634 | +8.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €730,872 | €793,480 | +€62,608 | +8.6% |
| Gross operating margin | 9900 | €93,292 | €100,318 | +€7,026 | +7.5% |
| Operating profit (loss) | 9901 | €93,292 | €100,318 | +€7,026 | +7.5% |
| Financial charges | 65/66B | €239 | €243 | +€3 | +1.3% |
| Recurring financial charges | 65 | €239 | €243 | +€3 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €93,052 | €100,075 | +€7,023 | +7.5% |
| Profit (loss) for the period | 9904 | €93,052 | €100,075 | +€7,023 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,052 | €100,075 | +€7,023 | +7.5% |
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 4 October 2026 via checked.be.