DevosG: 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.
DevosG
Largest movements
- Tangible fixed assets +€41,176
up €41,176 (+894.2%), from €4,605 to €45,781
of which Furniture and vehicles: +€31,710
- Stocks and contracts -€32,486
down €32,486 (-100.0%), from €32,486 to €0
of which Stocks: -€32,486
- Cash +€18,463
up €18,463 (+154.4%), from €11,958 to €30,421
mainly Stocks and contracts (+€32,486) and Net result for the year (+€18,359)
- Receivables within one year -€9,927
down €9,927 (-40.6%), from €24,460 to €14,533
- Profit (loss) carried forward +€55,331
up €55,331, from -€47,586 to €7,745
- Reserves -€36,972
down €36,972 (-100.0%), from €36,972 to €0
- Tax, wage and social debts -€2,176
down €2,176 (-39.6%), from €5,493 to €3,317
- Accrued charges and deferred income +€1,550
new in 2025: €1,550
- Gross operating margin +€10,161
up €10,161 (+83.7%), from €12,143 to €22,304
- Depreciation +€1,849
up €1,849 (+120.6%), from €1,533 to €3,382
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 | €73,828 | €91,565 | +€17,737 | +24.0% |
| Fixed assets | 21/28 | €4,605 | €45,781 | +€41,176 | +894.2% |
| Tangible fixed assets | 22/27 | €4,605 | €45,781 | +€41,176 | +894.2% |
| Land and buildings | 22 | €518 | €0 | -€518 | -100.0% |
| Plant, machinery and equipment | 23 | €2,311 | €12,295 | +€9,984 | +432.1% |
| Furniture and vehicles | 24 | €1,776 | €33,486 | +€31,710 | +1785.2% |
| Current assets | 29/58 | €69,224 | €45,784 | -€23,439 | -33.9% |
| Stocks and contracts in progress | 3 | €32,486 | €0 | -€32,486 | -100.0% |
| Stocks | 30/36 | €32,486 | €0 | -€32,486 | -100.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €24,460 | €14,533 | -€9,927 | -40.6% |
| Trade receivables | 40 | €24,460 | €14,533 | -€9,927 | -40.6% |
| Cash at bank and in hand | 54/58 | €11,958 | €30,421 | +€18,463 | +154.4% |
| Deferred charges and accrued income | 490/1 | €320 | €831 | +€511 | +159.9% |
| Total equity and liabilities | 10/49 | €73,828 | €91,565 | +€17,737 | +24.0% |
| Equity | 10/15 | €7,979 | €26,337 | +€18,359 | +230.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,972 | €0 | -€36,972 | -100.0% |
| Distributable reserves | 133 | €36,972 | €0 | -€36,972 | -100.0% |
| Profit (loss) carried forward | 14 | -€47,586 | €7,745 | +€55,331 | |
| Amounts payable | 17/49 | €65,850 | €65,228 | -€622 | -0.9% |
| Amounts payable within one year | 42/48 | €65,850 | €63,678 | -€2,172 | -3.3% |
| Trade debts | 44 | €1,121 | €1,482 | +€361 | +32.2% |
| Suppliers | 440/4 | €1,121 | €1,482 | +€361 | +32.2% |
| Taxes, remuneration and social security | 45 | €5,493 | €3,317 | -€2,176 | -39.6% |
| Taxes | 450/3 | €5,493 | €3,317 | -€2,176 | -39.6% |
| Other amounts payable | 47/48 | €59,235 | €58,878 | -€357 | -0.6% |
| Accrued charges and deferred income | 492/3 | - | €1,550 | +€1,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,533 | €3,382 | +€1,849 | +120.6% |
| Other operating charges | 640/8 | €564 | €528 | -€36 | -6.4% |
| Gross operating margin | 9900 | €12,143 | €22,304 | +€10,161 | +83.7% |
| Operating profit (loss) | 9901 | €10,047 | €18,395 | +€8,348 | +83.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €38 | €37 | -€1 | -2.4% |
| Recurring financial charges | 65 | €38 | €37 | -€1 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €10,009 | €18,359 | +€8,350 | +83.4% |
| Profit (loss) for the period | 9904 | €10,009 | €18,359 | +€8,350 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,009 | €18,359 | +€8,350 | +83.4% |
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 3 October 2026 via checked.be.