DEVOTA: 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.
DEVOTA
Largest movements
- Tangible fixed assets -€1,776
down €1,776 (-5.2%), from €34,175 to €32,399
- Profit (loss) carried forward -€1,587
down €1,587 (-2.9%), from -€55,098 to -€56,685
- Depreciation -€1,525
down €1,525 (-46.2%), from €3,301 to €1,776
- Gross operating margin +€773
up €773 (+89.4%), from €864 to €1,637
- Other operating charges +€101
up €101 (+7.7%), from €1,302 to €1,402
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.
Derived cash bridge
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 | €34,388 | €32,404 | -€1,984 | -5.8% |
| Fixed assets | 21/28 | €34,175 | €32,399 | -€1,776 | -5.2% |
| Tangible fixed assets | 22/27 | €34,175 | €32,399 | -€1,776 | -5.2% |
| Land and buildings | 22 | €34,175 | €32,399 | -€1,776 | -5.2% |
| Current assets | 29/58 | €213 | €5 | -€207 | -97.5% |
| Cash at bank and in hand | 54/58 | €19 | €5 | -€14 | -72.1% |
| Deferred charges and accrued income | 490/1 | €194 | €0 | -€194 | -100% |
| Total equity and liabilities | 10/49 | €34,388 | €32,404 | -€1,984 | -5.8% |
| Equity | 10/15 | €19,270 | €17,683 | -€1,587 | -8.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,098 | -€56,685 | -€1,587 | -2.9% |
| Amounts payable | 17/49 | €15,118 | €14,721 | -€397 | -2.6% |
| Amounts payable within one year | 42/48 | €13,408 | €12,940 | -€468 | -3.5% |
| Trade debts | 44 | €1,489 | €1,234 | -€255 | -17.1% |
| Suppliers | 440/4 | €1,489 | €1,234 | -€255 | -17.1% |
| Other amounts payable | 47/48 | €11,919 | €11,706 | -€213 | -1.8% |
| Accrued charges and deferred income | 492/3 | €1,710 | €1,781 | +€71 | +4.2% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,301 | €1,776 | -€1,525 | -46.2% |
| Other operating charges | 640/8 | €1,302 | €1,402 | +€101 | +7.7% |
| Gross operating margin | 9900 | €864 | €1,637 | +€773 | +89.4% |
| Operating profit (loss) | 9901 | -€3,738 | -€1,542 | +€2,197 | +58.8% |
| Financial charges | 65/66B | €49 | €45 | -€4 | -7.7% |
| Recurring financial charges | 65 | €49 | €45 | -€4 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,787 | -€1,587 | +€2,200 | +58.1% |
| Profit (loss) for the period | 9904 | -€3,787 | -€1,587 | +€2,200 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,787 | -€1,587 | +€2,200 | +58.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.