DEVOLTA: 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.
DEVOLTA
Largest movements
- Receivables within one year +€18,418
up €18,418 (+152.2%), from €12,100 to €30,518
of which Trade receivables: +€18,228
- Cash -€1,080
down €1,080 (-10.1%), from €10,675 to €9,594
mainly Receivables within one year (-€18,418) and Contributions, distributions and other (-€833)
- Profit (loss) carried forward +€17,351
up €17,351, from -€3,546 to €13,804
- Other debts +€747
up €747 (+3.7%), from €20,381 to €21,128
- Gross operating margin +€24,767
up €24,767, from -€529 to €24,238
- Taxes +€4,739
up €4,739 (+6661.0%), from €71 to €4,810
- Depreciation -€2,266
no longer reported in 2026 (was €2,266)
- Financial charges +€371
up €371 (+54.6%), from €680 to €1,051
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,265 | €41,794 | +€17,528 | +72.2% |
| Current assets | 29/58 | €24,265 | €41,794 | +€17,528 | +72.2% |
| Amounts receivable within one year | 40/41 | €12,100 | €30,518 | +€18,418 | +152.2% |
| Trade receivables | 40 | €12,100 | €30,328 | +€18,228 | +150.6% |
| Other amounts receivable | 41 | - | €190 | +€190 | |
| Cash at bank and in hand | 54/58 | €10,675 | €9,594 | -€1,080 | -10.1% |
| Deferred charges and accrued income | 490/1 | €1,491 | €1,681 | +€191 | +12.8% |
| Total equity and liabilities | 10/49 | €24,265 | €41,794 | +€17,528 | +72.2% |
| Equity | 10/15 | -€1,046 | €16,304 | +€17,351 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,546 | €13,804 | +€17,351 | |
| Amounts payable | 17/49 | €25,312 | €25,490 | +€178 | +0.7% |
| Amounts payable within one year | 42/48 | €23,837 | €24,040 | +€203 | +0.9% |
| Trade debts | 44 | €393 | €28 | -€365 | -92.8% |
| Suppliers | 440/4 | €393 | €28 | -€365 | -92.8% |
| Taxes, remuneration and social security | 45 | €3,063 | €2,884 | -€179 | -5.8% |
| Taxes | 450/3 | €3,063 | €2,884 | -€179 | -5.8% |
| Other amounts payable | 47/48 | €20,381 | €21,128 | +€747 | +3.7% |
| Accrued charges and deferred income | 492/3 | €1,475 | €1,450 | -€25 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,266 | - | -€2,266 | |
| Other operating charges | 640/8 | - | €194 | +€194 | |
| Gross operating margin | 9900 | -€529 | €24,238 | +€24,767 | |
| Operating profit (loss) | 9901 | -€2,795 | €24,045 | +€26,840 | |
| Financial charges | 65/66B | €680 | €1,051 | +€371 | +54.6% |
| Recurring financial charges | 65 | €680 | €1,051 | +€371 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,475 | €22,993 | +€26,468 | |
| Income taxes | 67/77 | €71 | €4,810 | +€4,739 | +6661.0% |
| Profit (loss) for the period | 9904 | -€3,546 | €18,184 | +€21,730 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,546 | €18,184 | +€21,730 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.