DevNet Consult: 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.
DevNet Consult
Largest movements
- Cash -€21,217
down €21,217 (-59.9%), from €35,394 to €14,177
mainly Contributions, distributions and other (-€93,000) and Debts after one year (-€21,723)
- Tangible fixed assets -€19,610
down €19,610 (-40.3%), from €48,640 to €29,030
of which Leasing and similar rights: -€20,434
- Receivables within one year +€16,309
up €16,309 (+19.7%), from €82,631 to €98,940
of which Other amounts receivable: +€15,523
- Debts after one year -€21,723
no longer reported in 2025 (was €21,723)
- Other debts +€5,500
up €5,500 (+6.3%), from €87,500 to €93,000
- Tax, wage and social debts -€5,305
down €5,305 (-43.5%), from €12,188 to €6,883
of which Taxes: -€5,311
- Trade debts -€4,288
down €4,288 (-81.8%), from €5,241 to €953
- Gross operating margin +€4,821
up €4,821 (+2.6%), from €187,114 to €191,935
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 | €170,264 | €144,434 | -€25,831 | -15.2% |
| Fixed assets | 21/28 | €50,305 | €30,695 | -€19,610 | -39.0% |
| Tangible fixed assets | 22/27 | €48,640 | €29,030 | -€19,610 | -40.3% |
| Plant, machinery and equipment | 23 | €620 | €268 | -€351 | -56.7% |
| Furniture and vehicles | 24 | €3,574 | €4,749 | +€1,175 | +32.9% |
| Leasing and similar rights | 25 | €44,447 | €24,013 | -€20,434 | -46.0% |
| Financial fixed assets | 28 | €1,665 | €1,665 | = | 0.0% |
| Current assets | 29/58 | €119,959 | €113,739 | -€6,221 | -5.2% |
| Amounts receivable within one year | 40/41 | €82,631 | €98,940 | +€16,309 | +19.7% |
| Trade receivables | 40 | €62,020 | €62,805 | +€786 | +1.3% |
| Other amounts receivable | 41 | €20,612 | €36,135 | +€15,523 | +75.3% |
| Cash at bank and in hand | 54/58 | €35,394 | €14,177 | -€21,217 | -59.9% |
| Deferred charges and accrued income | 490/1 | €1,935 | €622 | -€1,313 | -67.8% |
| Total equity and liabilities | 10/49 | €170,264 | €144,434 | -€25,831 | -15.2% |
| Equity | 10/15 | €20,464 | €21,646 | +€1,182 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,164 | €2,346 | +€1,182 | +102% |
| Amounts payable | 17/49 | €149,800 | €122,788 | -€27,013 | -18.0% |
| Amounts payable after more than one year | 17 | €21,723 | - | -€21,723 | |
| Financial debts | 170/4 | €21,723 | - | -€21,723 | |
| Amounts payable within one year | 42/48 | €128,077 | €122,559 | -€5,518 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €23,148 | €21,723 | -€1,425 | -6.2% |
| Trade debts | 44 | €5,241 | €953 | -€4,288 | -81.8% |
| Suppliers | 440/4 | €5,241 | €953 | -€4,288 | -81.8% |
| Taxes, remuneration and social security | 45 | €12,188 | €6,883 | -€5,305 | -43.5% |
| Taxes | 450/3 | €9,219 | €3,909 | -€5,311 | -57.6% |
| Remuneration and social security | 454/9 | €2,969 | €2,975 | +€6 | +0.2% |
| Other amounts payable | 47/48 | €87,500 | €93,000 | +€5,500 | +6.3% |
| Accrued charges and deferred income | 492/3 | - | €229 | +€229 | |
| Remuneration, social security and pensions | 62 | €40,710 | €41,626 | +€917 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,683 | €22,848 | -€834 | -3.5% |
| Other operating charges | 640/8 | €2,770 | €1,503 | -€1,267 | -45.7% |
| Gross operating margin | 9900 | €187,114 | €191,935 | +€4,821 | +2.6% |
| Operating profit (loss) | 9901 | €119,952 | €125,957 | +€6,006 | +5.0% |
| Financial income | 75/76B | €250 | €1,616 | +€1,366 | +547% |
| Recurring financial income | 75 | €250 | €1,616 | +€1,366 | +547% |
| Financial charges | 65/66B | €1,683 | €974 | -€709 | -42.1% |
| Recurring financial charges | 65 | €1,683 | €974 | -€709 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €118,518 | €126,600 | +€8,082 | +6.8% |
| Income taxes | 67/77 | €30,773 | €32,418 | +€1,644 | +5.3% |
| Profit (loss) for the period | 9904 | €87,745 | €94,182 | +€6,437 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €87,745 | €94,182 | +€6,437 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.