Devran. D: 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. D
Largest movements
- Cash -€7,476
down €7,476 (-55.1%), from €13,564 to €6,088
mainly Trade debts (-€12,887) and Other debts (-€986)
- Receivables within one year -€5,357
down €5,357 (-53.2%), from €10,071 to €4,714
of which Other amounts receivable: -€4,612
- Trade debts -€12,887
no longer reported in 2025 (was €12,887)
- Profit (loss) carried forward +€5,897
no longer reported in 2025 (was -€5,897)
- Reserves -€5,610
down €5,610 (-96.5%), from €5,814 to €203
- Other debts -€986
down €986 (-15.3%), from €6,460 to €5,474
- Tax, wage and social debts +€795
up €795 (+17.6%), from €4,521 to €5,316
- Gross operating margin -€5,659
down €5,659 (-64.5%), from €8,779 to €3,120
- Taxes -€3,610
no longer reported in 2025 (was €3,610)
- Staff costs +€3,170
up €3,170, from -€1,393 to €1,777
- Other operating charges +€303
up €303 (+49.1%), from €616 to €919
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 | €23,785 | €10,993 | -€12,792 | -53.8% |
| Fixed assets | 21/28 | €150 | €190 | +€40 | +26.7% |
| Financial fixed assets | 28 | €150 | €190 | +€40 | +26.7% |
| Current assets | 29/58 | €23,635 | €10,803 | -€12,832 | -54.3% |
| Amounts receivable within one year | 40/41 | €10,071 | €4,714 | -€5,357 | -53.2% |
| Trade receivables | 40 | €3,200 | €2,455 | -€745 | -23.3% |
| Other amounts receivable | 41 | €6,871 | €2,259 | -€4,612 | -67.1% |
| Cash at bank and in hand | 54/58 | €13,564 | €6,088 | -€7,476 | -55.1% |
| Total equity and liabilities | 10/49 | €23,785 | €10,993 | -€12,792 | -53.8% |
| Equity | 10/15 | -€83 | €203 | +€287 | |
| Reserves | 13 | €5,814 | €203 | -€5,610 | -96.5% |
| Distributable reserves | 133 | €5,814 | €203 | -€5,610 | -96.5% |
| Profit (loss) carried forward | 14 | -€5,897 | - | +€5,897 | |
| Amounts payable | 17/49 | €23,868 | €10,789 | -€13,079 | -54.8% |
| Amounts payable within one year | 42/48 | €23,868 | €10,789 | -€13,079 | -54.8% |
| Trade debts | 44 | €12,887 | - | -€12,887 | |
| Suppliers | 440/4 | €12,887 | - | -€12,887 | |
| Taxes, remuneration and social security | 45 | €4,521 | €5,316 | +€795 | +17.6% |
| Taxes | 450/3 | €4,521 | €5,316 | +€795 | +17.6% |
| Other amounts payable | 47/48 | €6,460 | €5,474 | -€986 | -15.3% |
| Remuneration, social security and pensions | 62 | -€1,393 | €1,777 | +€3,170 | |
| Other operating charges | 640/8 | €616 | €919 | +€303 | +49.1% |
| Gross operating margin | 9900 | €8,779 | €3,120 | -€5,659 | -64.5% |
| Operating profit (loss) | 9901 | €9,555 | €424 | -€9,131 | -95.6% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.9% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.9% |
| Financial charges | 65/66B | €139 | €137 | -€1 | -0.8% |
| Recurring financial charges | 65 | €139 | €137 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €9,423 | €287 | -€9,137 | -97.0% |
| Income taxes | 67/77 | €3,610 | - | -€3,610 | |
| Profit (loss) for the period | 9904 | €5,814 | €287 | -€5,527 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,814 | €287 | -€5,527 | -95.1% |
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 7 October 2026 via checked.be.