DEVNICIAN: 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.
DEVNICIAN
Largest movements
- Cash +€83,155
up €83,155 (+166.5%), from €49,928 to €133,083
mainly Net result for the year (+€82,547) and Depreciation (+€3,017)
- Receivables within one year +€4,406
up €4,406 (+15.5%), from €28,391 to €32,797
of which Other amounts receivable: +€5,241
- Tangible fixed assets -€3,017
down €3,017 (-34.5%), from €8,736 to €5,719
of which Furniture and vehicles: -€2,034
- Reserves +€81,714
up €81,714 (+108.4%), from €75,350 to €157,065
- Tax, wage and social debts +€1,727
up €1,727 (+24.4%), from €7,090 to €8,816
of which Remuneration and social security: +€1,000
- Gross operating margin +€9,543
up €9,543 (+9.6%), from €99,051 to €108,594
- Taxes +€2,339
up €2,339 (+11.6%), from €20,148 to €22,487
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 | €87,055 | €171,698 | +€84,643 | +97.2% |
| Fixed assets | 21/28 | €8,736 | €5,719 | -€3,017 | -34.5% |
| Tangible fixed assets | 22/27 | €8,736 | €5,719 | -€3,017 | -34.5% |
| Plant, machinery and equipment | 23 | €2,053 | €1,070 | -€983 | -47.9% |
| Furniture and vehicles | 24 | €6,683 | €4,649 | -€2,034 | -30.4% |
| Current assets | 29/58 | €78,319 | €165,979 | +€87,661 | +111.9% |
| Amounts receivable within one year | 40/41 | €28,391 | €32,797 | +€4,406 | +15.5% |
| Trade receivables | 40 | €28,387 | €27,552 | -€835 | -2.9% |
| Other amounts receivable | 41 | €4 | €5,246 | +€5,241 | +123616.0% |
| Cash at bank and in hand | 54/58 | €49,928 | €133,083 | +€83,155 | +166.5% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €87,055 | €171,698 | +€84,643 | +97.2% |
| Equity | 10/15 | €78,350 | €160,065 | +€81,714 | +104.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,350 | €157,065 | +€81,714 | +108.4% |
| Distributable reserves | 133 | €75,350 | €157,065 | +€81,714 | +108.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,705 | €11,633 | +€2,929 | +33.6% |
| Amounts payable within one year | 42/48 | €8,705 | €11,633 | +€2,929 | +33.6% |
| Financial debts | 43 | €19 | €38 | +€19 | +103.3% |
| Credit institutions | 430/8 | €19 | €38 | +€19 | +103.3% |
| Trade debts | 44 | €737 | €1,946 | +€1,209 | +164.0% |
| Suppliers | 440/4 | €737 | €1,946 | +€1,209 | +164.0% |
| Taxes, remuneration and social security | 45 | €7,090 | €8,816 | +€1,727 | +24.4% |
| Taxes | 450/3 | €7,090 | €7,816 | +€727 | +10.2% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,298 | €3,017 | +€719 | +31.3% |
| Other operating charges | 640/8 | €50 | €435 | +€385 | +770.0% |
| Gross operating margin | 9900 | €99,051 | €108,594 | +€9,543 | +9.6% |
| Operating profit (loss) | 9901 | €96,703 | €105,141 | +€8,439 | +8.7% |
| Financial income | 75/76B | €12 | €32 | +€20 | +166.9% |
| Recurring financial income | 75 | €12 | €32 | +€20 | +166.9% |
| Financial charges | 65/66B | €358 | €139 | -€218 | -61.1% |
| Recurring financial charges | 65 | €358 | €139 | -€218 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €96,357 | €105,035 | +€8,677 | +9.0% |
| Income taxes | 67/77 | €20,148 | €22,487 | +€2,339 | +11.6% |
| Profit (loss) for the period | 9904 | €76,209 | €82,547 | +€6,338 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,209 | €82,547 | +€6,338 | +8.3% |
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.