Devo 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.
Devo Consult
Largest movements
- Cash -€45,478
down €45,478 (-22.1%), from €205,882 to €160,404
mainly Investment in fixed assets (net) (-€40,756) and Receivables within one year (-€7,876)
- Tangible fixed assets +€34,296
up €34,296 (+462%), from €7,423 to €41,719
of which Furniture and vehicles: +€39,710
- Receivables within one year +€7,876
up €7,876 (+47.1%), from €16,713 to €24,589
of which Trade receivables: +€4,512
- Other debts -€4,960
down €4,960 (-53.2%), from €9,322 to €4,362
- Financial income -€7,382
down €7,382 (-100%), from €7,382 to €0
- Depreciation -€2,771
down €2,771 (-30.0%), from €9,231 to €6,460
- Taxes -€1,932
down €1,932 (-57.7%), from €3,350 to €1,418
- Gross operating margin -€536
down €536 (-4.9%), from €10,832 to €10,297
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 | €232,423 | €230,155 | -€2,269 | -1.0% |
| Fixed assets | 21/28 | €7,423 | €41,719 | +€34,296 | +462% |
| Tangible fixed assets | 22/27 | €7,423 | €41,719 | +€34,296 | +462% |
| Plant, machinery and equipment | 23 | €6,942 | €1,529 | -€5,414 | -78.0% |
| Furniture and vehicles | 24 | €480 | €40,191 | +€39,710 | +8,266% |
| Current assets | 29/58 | €225,000 | €188,435 | -€36,565 | -16.3% |
| Amounts receivable within one year | 40/41 | €16,713 | €24,589 | +€7,876 | +47.1% |
| Trade receivables | 40 | €12,905 | €17,417 | +€4,512 | +35.0% |
| Other amounts receivable | 41 | €3,808 | €7,172 | +€3,364 | +88.3% |
| Cash at bank and in hand | 54/58 | €205,882 | €160,404 | -€45,478 | -22.1% |
| Deferred charges and accrued income | 490/1 | €2,406 | €3,442 | +€1,036 | +43.1% |
| Total equity and liabilities | 10/49 | €232,423 | €230,155 | -€2,269 | -1.0% |
| Equity | 10/15 | €221,087 | €222,235 | +€1,148 | +0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €208,687 | €209,835 | +€1,148 | +0.5% |
| Distributable reserves | 133 | €208,687 | €209,835 | +€1,148 | +0.5% |
| Amounts payable | 17/49 | €11,336 | €7,920 | -€3,416 | -30.1% |
| Amounts payable within one year | 42/48 | €11,336 | €7,920 | -€3,416 | -30.1% |
| Trade debts | 44 | €692 | €2,589 | +€1,896 | +274% |
| Suppliers | 440/4 | €692 | €2,589 | +€1,896 | +274% |
| Taxes, remuneration and social security | 45 | €1,321 | €969 | -€353 | -26.7% |
| Taxes | 450/3 | €1,321 | €969 | -€353 | -26.7% |
| Other amounts payable | 47/48 | €9,322 | €4,362 | -€4,960 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,231 | €6,460 | -€2,771 | -30.0% |
| Other operating charges | 640/8 | €1,119 | €1,217 | +€98 | +8.8% |
| Gross operating margin | 9900 | €10,832 | €10,297 | -€536 | -4.9% |
| Operating profit (loss) | 9901 | €482 | €2,620 | +€2,137 | +443% |
| Financial income | 75/76B | €7,382 | €0 | -€7,382 | -100% |
| Recurring financial income | 75 | €7,382 | €0 | -€7,382 | -100% |
| Financial charges | 65/66B | €67 | €54 | -€13 | -19.3% |
| Recurring financial charges | 65 | €67 | €54 | -€13 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €7,798 | €2,566 | -€5,232 | -67.1% |
| Income taxes | 67/77 | €3,350 | €1,418 | -€1,932 | -57.7% |
| Profit (loss) for the period | 9904 | €4,448 | €1,148 | -€3,300 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,448 | €1,148 | -€3,300 | -74.2% |
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 13 October 2026 via checked.be.