DEVOSA: 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.
DEVOSA
Largest movements
- Receivables within one year -€3,672
down €3,672 (-11.2%), from €32,914 to €29,242
of which Trade receivables: -€6,929
- Cash -€1,923
down €1,923 (-48.5%), from €3,963 to €2,041
mainly Net result for the year (-€8,706) and Advances received (-€7,784)
- Profit (loss) carried forward -€8,706
new in 2025: -€8,706
- Trade debts +€8,562
up €8,562 (+52.4%), from €16,347 to €24,909
- Advances received -€7,784
no longer reported in 2025 (was €7,784)
- Other debts +€2,613
up €2,613 (+15.2%), from €17,168 to €19,781
- Tax, wage and social debts +€544
up €544 (+40.5%), from €1,343 to €1,887
of which Remuneration and social security: +€1,613
- Staff costs +€34,085
up €34,085 (+109.3%), from €31,184 to €65,269
- Gross operating margin +€22,968
up €22,968 (+60.7%), from €37,854 to €60,822
- Financial charges -€1,285
down €1,285 (-59.0%), from €2,179 to €893
- Other operating charges +€1,157
up €1,157 (+48.4%), from €2,391 to €3,547
- Taxes -€1,069
no longer reported in 2025 (was €1,069)
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 | €48,690 | €43,918 | -€4,772 | -9.8% |
| Fixed assets | 21/28 | €11,660 | €12,031 | +€371 | +3.2% |
| Tangible fixed assets | 22/27 | - | €371 | +€371 | |
| Furniture and vehicles | 24 | - | €371 | +€371 | |
| Financial fixed assets | 28 | €11,660 | €11,660 | = | 0.0% |
| Current assets | 29/58 | €37,030 | €31,888 | -€5,142 | -13.9% |
| Amounts receivable within one year | 40/41 | €32,914 | €29,242 | -€3,672 | -11.2% |
| Trade receivables | 40 | €30,120 | €23,191 | -€6,929 | -23.0% |
| Other amounts receivable | 41 | €2,793 | €6,051 | +€3,257 | +116.6% |
| Cash at bank and in hand | 54/58 | €3,963 | €2,041 | -€1,923 | -48.5% |
| Deferred charges and accrued income | 490/1 | €153 | €605 | +€452 | +294.9% |
| Total equity and liabilities | 10/49 | €48,690 | €43,918 | -€4,772 | -9.8% |
| Equity | 10/15 | €6,048 | -€2,658 | -€8,706 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,048 | €1,048 | = | 0.0% |
| Distributable reserves | 133 | €1,048 | €1,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,706 | -€8,706 | |
| Amounts payable | 17/49 | €42,642 | €46,577 | +€3,935 | +9.2% |
| Amounts payable within one year | 42/48 | €42,642 | €46,577 | +€3,935 | +9.2% |
| Trade debts | 44 | €16,347 | €24,909 | +€8,562 | +52.4% |
| Suppliers | 440/4 | €16,347 | €24,909 | +€8,562 | +52.4% |
| Advances received on contracts in progress | 46 | €7,784 | - | -€7,784 | |
| Taxes, remuneration and social security | 45 | €1,343 | €1,887 | +€544 | +40.5% |
| Taxes | 450/3 | €1,069 | - | -€1,069 | |
| Remuneration and social security | 454/9 | €274 | €1,887 | +€1,613 | +588.3% |
| Other amounts payable | 47/48 | €17,168 | €19,781 | +€2,613 | +15.2% |
| Remuneration, social security and pensions | 62 | €31,184 | €65,269 | +€34,085 | +109.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €89 | +€89 | |
| Other operating charges | 640/8 | €2,391 | €3,547 | +€1,157 | +48.4% |
| Gross operating margin | 9900 | €37,854 | €60,822 | +€22,968 | +60.7% |
| Operating profit (loss) | 9901 | €4,280 | -€8,084 | -€12,364 | |
| Financial income | 75/76B | - | €271 | +€271 | |
| Recurring financial income | 75 | - | €271 | +€271 | |
| Financial charges | 65/66B | €2,179 | €893 | -€1,285 | -59.0% |
| Recurring financial charges | 65 | €2,179 | €893 | -€1,285 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €2,101 | -€8,706 | -€10,807 | |
| Income taxes | 67/77 | €1,069 | - | -€1,069 | |
| Profit (loss) for the period | 9904 | €1,033 | -€8,706 | -€9,739 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,033 | -€8,706 | -€9,739 |
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 4 October 2026 via checked.be.