DEVOPA: 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.
DEVOPA
Largest movements
- Cash +€6,012
up €6,012 (+1013.2%), from €593 to €6,606
mainly Net result for the year (+€23,186) and Tax, wage and social debts (+€7,818)
- Receivables within one year +€2,756
up €2,756 (+10.3%), from €26,873 to €29,629
of which Other amounts receivable: +€7,787
- Reserves +€23,150
up €23,150 (+103.1%), from €22,450 to €45,600
- Debts after one year -€16,994
down €16,994 (-11.0%), from €154,744 to €137,749
- Tax, wage and social debts +€7,818
up €7,818 (+181.5%), from €4,308 to €12,126
- Current portion of long-term debt -€2,386
down €2,386 (-11.0%), from €21,757 to €19,371
- Taxes +€850
up €850 (+10.1%), from €8,445 to €9,295
- Gross operating margin +€794
up €794 (+2.3%), from €34,408 to €35,202
- Financial charges -€550
down €550 (-20.1%), from €2,740 to €2,190
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,966 | €223,735 | +€8,768 | +4.1% |
| Fixed assets | 21/28 | €187,500 | €187,500 | = | 0.0% |
| Financial fixed assets | 28 | €187,500 | €187,500 | = | 0.0% |
| Current assets | 29/58 | €27,466 | €36,235 | +€8,768 | +31.9% |
| Amounts receivable within one year | 40/41 | €26,873 | €29,629 | +€2,756 | +10.3% |
| Trade receivables | 40 | €24,318 | €19,287 | -€5,031 | -20.7% |
| Other amounts receivable | 41 | €2,555 | €10,342 | +€7,787 | +304.8% |
| Cash at bank and in hand | 54/58 | €593 | €6,606 | +€6,012 | +1013.2% |
| Total equity and liabilities | 10/49 | €214,966 | €223,735 | +€8,768 | +4.1% |
| Equity | 10/15 | €27,453 | €50,639 | +€23,186 | +84.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,450 | €45,600 | +€23,150 | +103.1% |
| Distributable reserves | 133 | €22,450 | €45,600 | +€23,150 | +103.1% |
| Profit (loss) carried forward | 14 | €3 | €39 | +€36 | +1066.0% |
| Amounts payable | 17/49 | €187,513 | €173,095 | -€14,418 | -7.7% |
| Amounts payable after more than one year | 17 | €154,744 | €137,749 | -€16,994 | -11.0% |
| Financial debts | 170/4 | €154,744 | €137,749 | -€16,994 | -11.0% |
| Amounts payable within one year | 42/48 | €32,770 | €35,346 | +€2,577 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €21,757 | €19,371 | -€2,386 | -11.0% |
| Trade debts | 44 | €905 | - | -€905 | |
| Suppliers | 440/4 | €905 | - | -€905 | |
| Taxes, remuneration and social security | 45 | €4,308 | €12,126 | +€7,818 | +181.5% |
| Taxes | 450/3 | €4,308 | €12,126 | +€7,818 | +181.5% |
| Other amounts payable | 47/48 | €5,800 | €3,849 | -€1,951 | -33.6% |
| Other operating charges | 640/8 | €770 | €531 | -€238 | -31.0% |
| Gross operating margin | 9900 | €34,408 | €35,202 | +€794 | +2.3% |
| Operating profit (loss) | 9901 | €33,638 | €34,671 | +€1,033 | +3.1% |
| Financial charges | 65/66B | €2,740 | €2,190 | -€550 | -20.1% |
| Recurring financial charges | 65 | €2,740 | €2,190 | -€550 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €30,898 | €32,481 | +€1,582 | +5.1% |
| Income taxes | 67/77 | €8,445 | €9,295 | +€850 | +10.1% |
| Profit (loss) for the period | 9904 | €22,453 | €23,186 | +€733 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,453 | €23,186 | +€733 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.