DEVRAN: 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.
DEVRAN
Largest movements
- Cash +€17,215
up €17,215 (+98.2%), from €17,524 to €34,740
mainly Net result for the year (+€46,911) and Tax, wage and social debts (+€5,080)
- Financial fixed assets +€7,140
up €7,140 (+142.5%), from €5,010 to €12,150
- Receivables within one year -€1,953
down €1,953 (-5.1%), from €38,387 to €36,435
of which Trade receivables: -€29,536
- Deferred charges and accrued income -€1,000
down €1,000 (-44.1%), from €2,265 to €1,265
- Reserves +€16,769
up €16,769 (+901.6%), from €1,860 to €18,629
of which Distributable reserves: +€18,629
- Tax, wage and social debts +€5,080
new in 2024: €5,080
- Profit (loss) carried forward +€2,558
no longer reported in 2024 (was -€2,558)
- Other debts -€2,491
down €2,491 (-8.3%), from €30,074 to €27,584
- Gross operating margin -€53,215
down €53,215 (-27.8%), from €191,578 to €138,363
- Other operating charges -€48,704
down €48,704 (-65.2%), from €74,719 to €26,015
- Staff costs -€48,193
down €48,193 (-42.4%), from €113,531 to €65,338
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,187 | €84,589 | +€21,403 | +33.9% |
| Fixed assets | 21/28 | €5,010 | €12,150 | +€7,140 | +142.5% |
| Financial fixed assets | 28 | €5,010 | €12,150 | +€7,140 | +142.5% |
| Current assets | 29/58 | €58,177 | €72,439 | +€14,263 | +24.5% |
| Amounts receivable within one year | 40/41 | €38,387 | €36,435 | -€1,953 | -5.1% |
| Trade receivables | 40 | €36,509 | €6,972 | -€29,536 | -80.9% |
| Other amounts receivable | 41 | €1,879 | €29,462 | +€27,584 | +1468.3% |
| Cash at bank and in hand | 54/58 | €17,524 | €34,740 | +€17,215 | +98.2% |
| Deferred charges and accrued income | 490/1 | €2,265 | €1,265 | -€1,000 | -44.1% |
| Total equity and liabilities | 10/49 | €63,187 | €84,589 | +€21,403 | +33.9% |
| Equity | 10/15 | €5,502 | €24,829 | +€19,327 | +351.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €18,629 | +€16,769 | +901.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €18,629 | +€18,629 | |
| Profit (loss) carried forward | 14 | -€2,558 | - | +€2,558 | |
| Amounts payable | 17/49 | €57,685 | €59,760 | +€2,075 | +3.6% |
| Amounts payable within one year | 42/48 | €57,685 | €59,760 | +€2,075 | +3.6% |
| Trade debts | 44 | €27,611 | €27,097 | -€514 | -1.9% |
| Suppliers | 440/4 | €27,611 | €27,097 | -€514 | -1.9% |
| Taxes, remuneration and social security | 45 | - | €5,080 | +€5,080 | |
| Remuneration and social security | 454/9 | - | €5,080 | +€5,080 | |
| Other amounts payable | 47/48 | €30,074 | €27,584 | -€2,491 | -8.3% |
| Remuneration, social security and pensions | 62 | €113,531 | €65,338 | -€48,193 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | - | -€175 | |
| Other operating charges | 640/8 | €74,719 | €26,015 | -€48,704 | -65.2% |
| Gross operating margin | 9900 | €191,578 | €138,363 | -€53,215 | -27.8% |
| Operating profit (loss) | 9901 | €3,153 | €47,010 | +€43,857 | +1391.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €119 | €99 | -€20 | -16.7% |
| Recurring financial charges | 65 | €119 | €99 | -€20 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €3,034 | €46,911 | +€43,877 | +1446.3% |
| Profit (loss) for the period | 9904 | €3,034 | €46,911 | +€43,877 | +1446.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,034 | €46,911 | +€43,877 | +1446.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.