DEVOBRIC: 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.
DEVOBRIC
Largest movements
- Cash -€17,444
down €17,444 (-7.7%), from €227,943 to €210,499
mainly Other debts (-€39,266) and Tax, wage and social debts (-€4,847)
- Tangible fixed assets -€16,875
down €16,875 (-7.3%), from €230,125 to €213,250
- Other debts -€39,266
down €39,266 (-96.2%), from €40,810 to €1,545
- Profit (loss) carried forward +€11,478
up €11,478 (+83.9%), from €13,683 to €25,161
- Tax, wage and social debts -€4,847
down €4,847 (-100.0%), from €4,847 to €0
- Gross operating margin -€1,546
down €1,546 (-4.2%), from €36,931 to €35,386
- Financial income +€811
up €811 (+81.6%), from €993 to €1,805
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 | €461,811 | €428,793 | -€33,017 | -7.1% |
| Fixed assets | 21/28 | €230,125 | €213,250 | -€16,875 | -7.3% |
| Tangible fixed assets | 22/27 | €230,125 | €213,250 | -€16,875 | -7.3% |
| Land and buildings | 22 | €230,125 | €213,250 | -€16,875 | -7.3% |
| Current assets | 29/58 | €231,686 | €215,543 | -€16,142 | -7.0% |
| Amounts receivable within one year | 40/41 | €3,742 | €5,044 | +€1,302 | +34.8% |
| Trade receivables | 40 | €2,165 | €2,165 | = | 0.0% |
| Other amounts receivable | 41 | €1,577 | €2,879 | +€1,302 | +82.5% |
| Cash at bank and in hand | 54/58 | €227,943 | €210,499 | -€17,444 | -7.7% |
| Total equity and liabilities | 10/49 | €461,811 | €428,793 | -€33,017 | -7.1% |
| Equity | 10/15 | €415,583 | €427,061 | +€11,478 | +2.8% |
| Contributions | 10/11 | €390,000 | €390,000 | = | 0.0% |
| Reserves | 13 | €11,900 | €11,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,900 | €11,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,900 | €11,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,683 | €25,161 | +€11,478 | +83.9% |
| Amounts payable | 17/49 | €46,227 | €1,732 | -€44,495 | -96.3% |
| Amounts payable within one year | 42/48 | €46,227 | €1,732 | -€44,495 | -96.3% |
| Trade debts | 44 | €570 | €187 | -€382 | -67.1% |
| Suppliers | 440/4 | €570 | €187 | -€382 | -67.1% |
| Taxes, remuneration and social security | 45 | €4,847 | €0 | -€4,847 | -100.0% |
| Taxes | 450/3 | €4,847 | €0 | -€4,847 | -100.0% |
| Other amounts payable | 47/48 | €40,810 | €1,545 | -€39,266 | -96.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,875 | €16,875 | = | 0.0% |
| Other operating charges | 640/8 | €3,054 | €3,200 | +€146 | +4.8% |
| Gross operating margin | 9900 | €36,931 | €35,386 | -€1,546 | -4.2% |
| Operating profit (loss) | 9901 | €17,002 | €15,311 | -€1,692 | -9.9% |
| Financial income | 75/76B | €993 | €1,805 | +€811 | +81.6% |
| Recurring financial income | 75 | €993 | €1,805 | +€811 | +81.6% |
| Financial charges | 65/66B | €208 | €237 | +€30 | +14.3% |
| Recurring financial charges | 65 | €208 | €237 | +€30 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €17,788 | €16,878 | -€910 | -5.1% |
| Income taxes | 67/77 | €5,145 | €5,400 | +€255 | +4.9% |
| Profit (loss) for the period | 9904 | €12,643 | €11,478 | -€1,165 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,643 | €11,478 | -€1,165 | -9.2% |
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 30 September 2026 via checked.be.