DEVOMO: 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.
DEVOMO
Largest movements
- Receivables within one year -€9,429
down €9,429 (-21.9%), from €43,109 to €33,680
of which Trade receivables: -€23,438
- Cash -€8,543
down €8,543 (-10.1%), from €84,867 to €76,324
mainly Contributions, distributions and other (-€60,875) and Other debts (-€16,303)
- Other debts -€16,303
down €16,303 (-21.1%), from €77,178 to €60,875
- Gross operating margin +€9,035
up €9,035 (+10.6%), from €85,319 to €94,355
- Taxes +€3,073
up €3,073 (+19.4%), from €15,831 to €18,904
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 | €193,250 | €175,347 | -€17,903 | -9.3% |
| Fixed assets | 21/28 | €55,062 | €53,904 | -€1,158 | -2.1% |
| Tangible fixed assets | 22/27 | €54,562 | €53,404 | -€1,158 | -2.1% |
| Plant, machinery and equipment | 23 | €6,048 | €3,494 | -€2,554 | -42.2% |
| Furniture and vehicles | 24 | €25,642 | €25,998 | +€356 | +1.4% |
| Other tangible fixed assets | 26 | €22,872 | €23,912 | +€1,040 | +4.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €138,187 | €121,443 | -€16,745 | -12.1% |
| Amounts receivable within one year | 40/41 | €43,109 | €33,680 | -€9,429 | -21.9% |
| Trade receivables | 40 | €40,940 | €17,502 | -€23,438 | -57.2% |
| Other amounts receivable | 41 | €2,169 | €16,178 | +€14,009 | +645.8% |
| Cash at bank and in hand | 54/58 | €84,867 | €76,324 | -€8,543 | -10.1% |
| Deferred charges and accrued income | 490/1 | €10,211 | €11,438 | +€1,227 | +12.0% |
| Total equity and liabilities | 10/49 | €193,250 | €175,347 | -€17,903 | -9.3% |
| Equity | 10/15 | €97,477 | €97,477 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €78,927 | €78,927 | = | 0.0% |
| Distributable reserves | 133 | €78,927 | €78,927 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,773 | €77,870 | -€17,903 | -18.7% |
| Amounts payable within one year | 42/48 | €93,752 | €77,231 | -€16,521 | -17.6% |
| Trade debts | 44 | €7,741 | €6,594 | -€1,146 | -14.8% |
| Suppliers | 440/4 | €7,741 | €6,594 | -€1,146 | -14.8% |
| Taxes, remuneration and social security | 45 | €8,833 | €9,762 | +€928 | +10.5% |
| Taxes | 450/3 | €8,833 | €9,762 | +€928 | +10.5% |
| Other amounts payable | 47/48 | €77,178 | €60,875 | -€16,303 | -21.1% |
| Accrued charges and deferred income | 492/3 | €2,021 | €640 | -€1,382 | -68.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,307 | €11,834 | +€527 | +4.7% |
| Other operating charges | 640/8 | €1,343 | €1,409 | +€67 | +5.0% |
| Gross operating margin | 9900 | €85,319 | €94,355 | +€9,035 | +10.6% |
| Operating profit (loss) | 9901 | €72,670 | €81,112 | +€8,442 | +11.6% |
| Financial income | 75/76B | €5 | €98 | +€93 | +1722.8% |
| Recurring financial income | 75 | €5 | €98 | +€93 | +1722.8% |
| Financial charges | 65/66B | €2,324 | €1,431 | -€893 | -38.4% |
| Recurring financial charges | 65 | €2,324 | €1,431 | -€893 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €70,351 | €79,780 | +€9,429 | +13.4% |
| Income taxes | 67/77 | €15,831 | €18,904 | +€3,073 | +19.4% |
| Profit (loss) for the period | 9904 | €54,520 | €60,875 | +€6,355 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,520 | €60,875 | +€6,355 | +11.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.