DEVOTRANS: 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.
DEVOTRANS
Largest movements
- Cash -€20,830
down €20,830 (-22.8%), from €91,177 to €70,348
mainly Contributions, distributions and other (-€15,500) and Tax, wage and social debts (-€11,308)
- Receivables after one year -€9,600
down €9,600 (-16.7%), from €57,600 to €48,000
- Receivables within one year -€6,276
down €6,276 (-9.3%), from €67,535 to €61,259
of which Trade receivables: -€14,148
- Deferred charges and accrued income +€4,297
up €4,297 (+397.0%), from €1,082 to €5,379
- Reserves -€13,019
down €13,019 (-7.0%), from €186,883 to €173,864
of which Distributable reserves: -€13,019
- Tax, wage and social debts -€11,308
down €11,308 (-50.7%), from €22,290 to €10,982
of which Taxes: -€10,136
- Trade debts -€10,250
down €10,250 (-92.5%), from €11,078 to €829
- Gross operating margin -€67,924
down €67,924 (-85.7%), from €79,222 to €11,298
- Taxes -€22,457
down €22,457 (-86.7%), from €25,909 to €3,452
- Depreciation +€834
up €834 (+24.5%), from €3,406 to €4,239
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 | €240,251 | €205,675 | -€34,576 | -14.4% |
| Fixed assets | 21/28 | €22,856 | €20,688 | -€2,168 | -9.5% |
| Tangible fixed assets | 22/27 | €16,812 | €14,532 | -€2,280 | -13.6% |
| Plant, machinery and equipment | 23 | €13,110 | €12,673 | -€437 | -3.3% |
| Furniture and vehicles | 24 | €3,701 | €1,859 | -€1,843 | -49.8% |
| Financial fixed assets | 28 | €6,044 | €6,157 | +€113 | +1.9% |
| Current assets | 29/58 | €217,395 | €184,986 | -€32,409 | -14.9% |
| Amounts receivable after more than one year | 29 | €57,600 | €48,000 | -€9,600 | -16.7% |
| Other amounts receivable | 291 | €57,600 | €48,000 | -€9,600 | -16.7% |
| Amounts receivable within one year | 40/41 | €67,535 | €61,259 | -€6,276 | -9.3% |
| Trade receivables | 40 | €55,243 | €41,095 | -€14,148 | -25.6% |
| Other amounts receivable | 41 | €12,292 | €20,164 | +€7,871 | +64.0% |
| Cash at bank and in hand | 54/58 | €91,177 | €70,348 | -€20,830 | -22.8% |
| Deferred charges and accrued income | 490/1 | €1,082 | €5,379 | +€4,297 | +397.0% |
| Total equity and liabilities | 10/49 | €240,251 | €205,675 | -€34,576 | -14.4% |
| Equity | 10/15 | €206,883 | €193,864 | -€13,019 | -6.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €186,883 | €173,864 | -€13,019 | -7.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €186,883 | €173,864 | -€13,019 | -7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,368 | €11,810 | -€21,557 | -64.6% |
| Amounts payable within one year | 42/48 | €33,368 | €11,810 | -€21,557 | -64.6% |
| Trade debts | 44 | €11,078 | €829 | -€10,250 | -92.5% |
| Suppliers | 440/4 | €11,078 | €829 | -€10,250 | -92.5% |
| Taxes, remuneration and social security | 45 | €22,290 | €10,982 | -€11,308 | -50.7% |
| Taxes | 450/3 | €21,118 | €10,982 | -€10,136 | -48.0% |
| Remuneration and social security | 454/9 | €1,171 | €0 | -€1,171 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,406 | €4,239 | +€834 | +24.5% |
| Other operating charges | 640/8 | €3,382 | €2,736 | -€646 | -19.1% |
| Gross operating margin | 9900 | €79,222 | €11,298 | -€67,924 | -85.7% |
| Operating profit (loss) | 9901 | €72,434 | €4,322 | -€68,112 | -94.0% |
| Financial income | 75/76B | €1,695 | €2,349 | +€654 | +38.6% |
| Recurring financial income | 75 | €1,695 | €2,349 | +€654 | +38.6% |
| Financial charges | 65/66B | €650 | €738 | +€88 | +13.5% |
| Recurring financial charges | 65 | €650 | €738 | +€88 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €73,478 | €5,934 | -€67,545 | -91.9% |
| Income taxes | 67/77 | €25,909 | €3,452 | -€22,457 | -86.7% |
| Profit (loss) for the period | 9904 | €47,569 | €2,481 | -€45,088 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,569 | €2,481 | -€45,088 | -94.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.