DEVRA: 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.
DEVRA
Largest movements
- Cash +€5,855
up €5,855 (+265.3%), from €2,207 to €8,062
mainly Other debts (+€57,210) and Accrued charges and deferred income (+€400)
- Other debts +€57,210
up €57,210 (+17.1%), from €335,542 to €392,752
- Debts after one year -€35,000
down €35,000 (-8.0%), from €435,000 to €400,000
- Profit (loss) carried forward -€12,610
down €12,610 (-1.7%), from -€726,258 to -€738,868
- Trade debts -€4,146
down €4,146 (-97.2%), from €4,266 to €120
- Gross operating margin -€8,449
down €8,449, from €4,495 to -€3,954
- Financial charges -€719
down €719 (-21.7%), from €3,320 to €2,601
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 | €127,845 | €133,700 | +€5,855 | +4.6% |
| Fixed assets | 21/28 | €125,638 | €125,638 | = | 0.0% |
| Tangible fixed assets | 22/27 | €125,638 | €125,638 | = | 0.0% |
| Land and buildings | 22 | €125,638 | €125,638 | = | 0.0% |
| Current assets | 29/58 | €2,207 | €8,062 | +€5,855 | +265.3% |
| Cash at bank and in hand | 54/58 | €2,207 | €8,062 | +€5,855 | +265.3% |
| Total equity and liabilities | 10/49 | €127,845 | €133,700 | +€5,855 | +4.6% |
| Equity | 10/15 | -€647,612 | -€660,222 | -€12,610 | -1.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,647 | €16,647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €10,447 | €10,447 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€726,258 | -€738,868 | -€12,610 | -1.7% |
| Amounts payable | 17/49 | €775,457 | €793,922 | +€18,465 | +2.4% |
| Amounts payable after more than one year | 17 | €435,000 | €400,000 | -€35,000 | -8.0% |
| Other amounts payable | 178/9 | €435,000 | €400,000 | -€35,000 | -8.0% |
| Amounts payable within one year | 42/48 | €339,807 | €392,872 | +€53,065 | +15.6% |
| Trade debts | 44 | €4,266 | €120 | -€4,146 | -97.2% |
| Suppliers | 440/4 | €4,266 | €120 | -€4,146 | -97.2% |
| Other amounts payable | 47/48 | €335,542 | €392,752 | +€57,210 | +17.1% |
| Accrued charges and deferred income | 492/3 | €650 | €1,050 | +€400 | +61.5% |
| Other operating charges | 640/8 | €6,029 | €6,055 | +€26 | +0.4% |
| Gross operating margin | 9900 | €4,495 | -€3,954 | -€8,449 | |
| Operating profit (loss) | 9901 | -€1,534 | -€10,009 | -€8,475 | -552.4% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €3,320 | €2,601 | -€719 | -21.7% |
| Recurring financial charges | 65 | €3,320 | €2,601 | -€719 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,832 | -€12,610 | -€7,778 | -161.0% |
| Profit (loss) for the period | 9904 | -€4,832 | -€12,610 | -€7,778 | -161.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,832 | -€12,610 | -€7,778 | -161.0% |
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 5 October 2026 via checked.be.