DEVNI: 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.
DEVNI
Largest movements
- Receivables within one year +€36,173
up €36,173 (+40.5%), from €89,317 to €125,490
of which Other amounts receivable: +€35,524
- Cash -€22,870
down €22,870 (-13.6%), from €168,032 to €145,162
mainly Contributions, distributions and other (-€112,332) and Receivables within one year (-€36,173)
- Tangible fixed assets -€11,452
down €11,452 (-24.9%), from €45,949 to €34,497
of which Land and buildings: -€12,016
- Other debts +€18,226
up €18,226 (+20.7%), from €88,085 to €106,311
- Profit (loss) carried forward -€13,694
no longer reported in 2025 (was €13,694)
- Trade debts -€3,226
down €3,226 (-10.4%), from €31,073 to €27,847
- Gross operating margin -€16,028
down €16,028 (-4.3%), from €376,142 to €360,114
- Depreciation -€11,862
down €11,862 (-45.0%), from €26,336 to €14,474
- Taxes -€9,596
down €9,596 (-20.3%), from €47,283 to €37,687
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 | €303,298 | €305,149 | +€1,851 | +0.6% |
| Fixed assets | 21/28 | €45,949 | €34,497 | -€11,452 | -24.9% |
| Tangible fixed assets | 22/27 | €45,949 | €34,497 | -€11,452 | -24.9% |
| Land and buildings | 22 | €33,728 | €21,712 | -€12,016 | -35.6% |
| Furniture and vehicles | 24 | €12,221 | €12,785 | +€564 | +4.6% |
| Current assets | 29/58 | €257,349 | €270,652 | +€13,303 | +5.2% |
| Amounts receivable within one year | 40/41 | €89,317 | €125,490 | +€36,173 | +40.5% |
| Trade receivables | 40 | €151 | €800 | +€649 | +428.6% |
| Other amounts receivable | 41 | €89,166 | €124,690 | +€35,524 | +39.8% |
| Cash at bank and in hand | 54/58 | €168,032 | €145,162 | -€22,870 | -13.6% |
| Total equity and liabilities | 10/49 | €303,298 | €305,149 | +€1,851 | +0.6% |
| Equity | 10/15 | €67,113 | €53,419 | -€13,694 | -20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,819 | €34,819 | = | 0.0% |
| Distributable reserves | 133 | €34,819 | €34,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,694 | - | -€13,694 | |
| Amounts payable | 17/49 | €236,185 | €251,730 | +€15,545 | +6.6% |
| Amounts payable within one year | 42/48 | €236,185 | €251,730 | +€15,545 | +6.6% |
| Trade debts | 44 | €31,073 | €27,847 | -€3,226 | -10.4% |
| Suppliers | 440/4 | €31,073 | €27,847 | -€3,226 | -10.4% |
| Taxes, remuneration and social security | 45 | €117,027 | €117,572 | +€545 | +0.5% |
| Taxes | 450/3 | €100,360 | €99,693 | -€667 | -0.7% |
| Remuneration and social security | 454/9 | €16,667 | €17,879 | +€1,212 | +7.3% |
| Other amounts payable | 47/48 | €88,085 | €106,311 | +€18,226 | +20.7% |
| Remuneration, social security and pensions | 62 | €191,719 | €193,579 | +€1,860 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,336 | €14,474 | -€11,862 | -45.0% |
| Other operating charges | 640/8 | €3,945 | €4,225 | +€279 | +7.1% |
| Non-recurring operating charges | 66A | - | €12,221 | +€12,221 | |
| Gross operating margin | 9900 | €376,142 | €360,114 | -€16,028 | -4.3% |
| Operating profit (loss) | 9901 | €154,141 | €135,615 | -€18,526 | -12.0% |
| Financial income | 75/76B | €4,100 | €4,892 | +€792 | +19.3% |
| Recurring financial income | 75 | €4,100 | €4,892 | +€792 | +19.3% |
| Financial charges | 65/66B | €4,866 | €4,182 | -€684 | -14.1% |
| Recurring financial charges | 65 | €4,866 | €4,182 | -€684 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €153,376 | €136,325 | -€17,050 | -11.1% |
| Income taxes | 67/77 | €47,283 | €37,687 | -€9,596 | -20.3% |
| Profit (loss) for the period | 9904 | €106,093 | €98,638 | -€7,454 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €106,093 | €98,638 | -€7,454 | -7.0% |
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 12 October 2026 via checked.be.