DEVOS CONSULTING: 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.
DEVOS CONSULTING
Largest movements
- Current investments +€31,000
up €31,000 (+31.6%), from €98,000 to €129,000
- Cash +€30,026
up €30,026 (+121.5%), from €24,703 to €54,730
mainly Net result for the year (+€41,776) and Other debts (+€19,536)
- Deferred charges and accrued income -€9,895
down €9,895 (-81.0%), from €12,211 to €2,316
- Reserves +€41,776
up €41,776 (+69.9%), from €59,803 to €101,579
- Other debts +€19,536
up €19,536 (+43.0%), from €45,460 to €64,997
- Trade debts -€10,787
down €10,787 (-94.7%), from €11,393 to €606
- Gross operating margin +€14,854
up €14,854 (+34.8%), from €42,679 to €57,534
- Taxes +€2,951
up €2,951 (+34.5%), from €8,558 to €11,509
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 | €135,092 | €186,848 | +€51,756 | +38.3% |
| Current assets | 29/58 | €135,092 | €186,848 | +€51,756 | +38.3% |
| Amounts receivable within one year | 40/41 | €177 | €802 | +€625 | +352.6% |
| Trade receivables | 40 | - | €625 | +€625 | |
| Other amounts receivable | 41 | €177 | €177 | = | 0.0% |
| Current investments | 50/53 | €98,000 | €129,000 | +€31,000 | +31.6% |
| Cash at bank and in hand | 54/58 | €24,703 | €54,730 | +€30,026 | +121.5% |
| Deferred charges and accrued income | 490/1 | €12,211 | €2,316 | -€9,895 | -81.0% |
| Total equity and liabilities | 10/49 | €135,092 | €186,848 | +€51,756 | +38.3% |
| Equity | 10/15 | €63,803 | €105,579 | +€41,776 | +65.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €59,803 | €101,579 | +€41,776 | +69.9% |
| Distributable reserves | 133 | €59,803 | €101,579 | +€41,776 | +69.9% |
| Amounts payable | 17/49 | €71,289 | €81,269 | +€9,980 | +14.0% |
| Amounts payable within one year | 42/48 | €68,403 | €77,634 | +€9,232 | +13.5% |
| Trade debts | 44 | €11,393 | €606 | -€10,787 | -94.7% |
| Suppliers | 440/4 | €11,393 | €606 | -€10,787 | -94.7% |
| Taxes, remuneration and social security | 45 | €11,550 | €12,032 | +€482 | +4.2% |
| Taxes | 450/3 | €11,550 | €12,032 | +€482 | +4.2% |
| Other amounts payable | 47/48 | €45,460 | €64,997 | +€19,536 | +43.0% |
| Accrued charges and deferred income | 492/3 | €2,886 | €3,635 | +€748 | +25.9% |
| Other operating charges | 640/8 | €330 | €800 | +€470 | +142.3% |
| Gross operating margin | 9900 | €42,679 | €57,534 | +€14,854 | +34.8% |
| Operating profit (loss) | 9901 | €42,349 | €56,734 | +€14,385 | +34.0% |
| Financial income | 75/76B | €309 | €766 | +€457 | +148.1% |
| Recurring financial income | 75 | €309 | €766 | +€457 | +148.1% |
| Financial charges | 65/66B | €4,209 | €4,215 | +€6 | +0.2% |
| Recurring financial charges | 65 | €4,209 | €4,215 | +€6 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €38,449 | €53,285 | +€14,836 | +38.6% |
| Income taxes | 67/77 | €8,558 | €11,509 | +€2,951 | +34.5% |
| Profit (loss) for the period | 9904 | €29,892 | €41,776 | +€11,885 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,892 | €41,776 | +€11,885 | +39.8% |
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 10 October 2026 via checked.be.