DEVOSIGHT: 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.
DEVOSIGHT
Largest movements
- Cash +€54,723
up €54,723 (+28.2%), from €194,273 to €248,996
mainly Net result for the year (+€35,447) and Tax, wage and social debts (+€14,519)
- Tangible fixed assets -€6,744
down €6,744 (-82.3%), from €8,196 to €1,452
of which Furniture and vehicles: -€5,606
- Profit (loss) carried forward +€35,447
up €35,447 (+24.1%), from €146,799 to €182,246
- Tax, wage and social debts +€14,519
up €14,519 (+67.2%), from €21,617 to €36,136
of which Remuneration and social security: +€7,539
- Gross operating margin +€17,445
up €17,445 (+38.4%), from €45,476 to €62,921
- Taxes +€4,876
up €4,876 (+67.9%), from €7,178 to €12,054
- Staff costs -€1,972
down €1,972 (-32.8%), from €6,013 to €4,041
- Depreciation -€1,752
down €1,752 (-20.6%), from €8,497 to €6,744
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 | €218,165 | €266,620 | +€48,455 | +22.2% |
| Fixed assets | 21/28 | €8,246 | €1,502 | -€6,744 | -81.8% |
| Tangible fixed assets | 22/27 | €8,196 | €1,452 | -€6,744 | -82.3% |
| Furniture and vehicles | 24 | €6,580 | €973 | -€5,606 | -85.2% |
| Other tangible fixed assets | 26 | €1,616 | €478 | -€1,138 | -70.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €209,919 | €265,118 | +€55,199 | +26.3% |
| Amounts receivable within one year | 40/41 | €15,646 | €16,123 | +€477 | +3.0% |
| Trade receivables | 40 | €15,646 | €16,123 | +€477 | +3.0% |
| Cash at bank and in hand | 54/58 | €194,273 | €248,996 | +€54,723 | +28.2% |
| Total equity and liabilities | 10/49 | €218,165 | €266,620 | +€48,455 | +22.2% |
| Equity | 10/15 | €154,859 | €190,306 | +€35,447 | +22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,799 | €182,246 | +€35,447 | +24.1% |
| Amounts payable | 17/49 | €63,306 | €76,314 | +€13,008 | +20.5% |
| Amounts payable within one year | 42/48 | €63,306 | €76,314 | +€13,008 | +20.5% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €2,917 | €1,198 | -€1,720 | -58.9% |
| Suppliers | 440/4 | €2,917 | €1,198 | -€1,720 | -58.9% |
| Taxes, remuneration and social security | 45 | €21,617 | €36,136 | +€14,519 | +67.2% |
| Taxes | 450/3 | €15,738 | €22,719 | +€6,981 | +44.4% |
| Remuneration and social security | 454/9 | €5,878 | €13,417 | +€7,539 | +128.2% |
| Other amounts payable | 47/48 | €38,772 | €38,976 | +€204 | +0.5% |
| Remuneration, social security and pensions | 62 | €6,013 | €4,041 | -€1,972 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,497 | €6,744 | -€1,752 | -20.6% |
| Other operating charges | 640/8 | €2,895 | €3,047 | +€152 | +5.2% |
| Gross operating margin | 9900 | €45,476 | €62,921 | +€17,445 | +38.4% |
| Operating profit (loss) | 9901 | €28,072 | €49,089 | +€21,017 | +74.9% |
| Financial charges | 65/66B | €1,783 | €1,589 | -€194 | -10.9% |
| Recurring financial charges | 65 | €1,783 | €1,589 | -€194 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €26,289 | €47,501 | +€21,212 | +80.7% |
| Income taxes | 67/77 | €7,178 | €12,054 | +€4,876 | +67.9% |
| Profit (loss) for the period | 9904 | €19,111 | €35,447 | +€16,336 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,111 | €35,447 | +€16,336 | +85.5% |
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 9 October 2026 via checked.be.