DEVROO: 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.
DEVROO
Largest movements
- Receivables within one year -€17,903
down €17,903 (-29.4%), from €60,828 to €42,925
of which Trade receivables: -€16,276
- Stocks and contracts +€10,000
up €10,000 (+270.3%), from €3,700 to €13,700
of which Contracts in progress: +€10,000
- Tangible fixed assets -€2,115
down €2,115 (-19.5%), from €10,870 to €8,755
of which Furniture and vehicles: -€2,819
- Cash -€1,760
down €1,760 (-100.0%), from €1,760 to €0
mainly Stocks and contracts (-€10,000) and Tax, wage and social debts (-€7,428)
- Tax, wage and social debts -€7,428
down €7,428 (-72.9%), from €10,188 to €2,760
of which Taxes: -€5,848
- Trade debts -€3,357
down €3,357 (-21.0%), from €15,988 to €12,630
- Short-term financial debts -€829
down €829 (-4.7%), from €17,659 to €16,830
- Gross operating margin -€18,873
down €18,873 (-21.1%), from €89,372 to €70,499
- Taxes -€5,728
down €5,728 (-73.6%), from €7,788 to €2,060
- Staff costs -€1,814
down €1,814 (-2.9%), from €62,956 to €61,142
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 | €79,809 | €68,360 | -€11,448 | -14.3% |
| Fixed assets | 21/28 | €10,870 | €8,755 | -€2,115 | -19.5% |
| Tangible fixed assets | 22/27 | €10,870 | €8,755 | -€2,115 | -19.5% |
| Plant, machinery and equipment | 23 | €223 | €927 | +€704 | +315.7% |
| Furniture and vehicles | 24 | €10,647 | €7,828 | -€2,819 | -26.5% |
| Current assets | 29/58 | €68,939 | €59,605 | -€9,333 | -13.5% |
| Stocks and contracts in progress | 3 | €3,700 | €13,700 | +€10,000 | +270.3% |
| Stocks | 30/36 | €3,700 | €3,700 | = | 0.0% |
| Contracts in progress | 37 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €60,828 | €42,925 | -€17,903 | -29.4% |
| Trade receivables | 40 | €17,407 | €1,131 | -€16,276 | -93.5% |
| Other amounts receivable | 41 | €43,421 | €41,794 | -€1,627 | -3.7% |
| Cash at bank and in hand | 54/58 | €1,760 | €0 | -€1,760 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,651 | €2,981 | +€330 | +12.4% |
| Total equity and liabilities | 10/49 | €79,809 | €68,360 | -€11,448 | -14.3% |
| Equity | 10/15 | €35,974 | €36,140 | +€166 | +0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,974 | €16,140 | +€166 | +1.0% |
| Non-distributable reserves | 130/1 | €973 | €973 | = | 0.0% |
| Reserves not available under the articles | 1311 | €973 | €973 | = | 0.0% |
| Distributable reserves | 133 | €15,001 | €15,166 | +€166 | +1.1% |
| Amounts payable | 17/49 | €43,834 | €32,221 | -€11,614 | -26.5% |
| Amounts payable within one year | 42/48 | €43,834 | €32,221 | -€11,614 | -26.5% |
| Financial debts | 43 | €17,659 | €16,830 | -€829 | -4.7% |
| Credit institutions | 430/8 | €17,659 | €16,830 | -€829 | -4.7% |
| Trade debts | 44 | €15,988 | €12,630 | -€3,357 | -21.0% |
| Suppliers | 440/4 | €15,988 | €12,630 | -€3,357 | -21.0% |
| Taxes, remuneration and social security | 45 | €10,188 | €2,760 | -€7,428 | -72.9% |
| Taxes | 450/3 | €7,788 | €1,940 | -€5,848 | -75.1% |
| Remuneration and social security | 454/9 | €2,400 | €820 | -€1,580 | -65.8% |
| Remuneration, social security and pensions | 62 | €62,956 | €61,142 | -€1,814 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,341 | €3,288 | -€52 | -1.6% |
| Other operating charges | 640/8 | €1,936 | €1,804 | -€132 | -6.8% |
| Gross operating margin | 9900 | €89,372 | €70,499 | -€18,873 | -21.1% |
| Operating profit (loss) | 9901 | €21,139 | €4,265 | -€16,875 | -79.8% |
| Financial income | 75/76B | €50 | €2 | -€48 | -95.9% |
| Recurring financial income | 75 | €50 | €2 | -€48 | -95.9% |
| Financial charges | 65/66B | €2,400 | €2,041 | -€358 | -14.9% |
| Recurring financial charges | 65 | €2,400 | €2,041 | -€358 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €18,790 | €2,225 | -€16,565 | -88.2% |
| Income taxes | 67/77 | €7,788 | €2,060 | -€5,728 | -73.6% |
| Profit (loss) for the period | 9904 | €11,002 | €166 | -€10,837 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,002 | €166 | -€10,837 | -98.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.