DevsProof: 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.
DevsProof
Largest movements
- Tangible fixed assets -€25,750
down €25,750 (-6.0%), from €428,289 to €402,539
of which Leasing and similar rights: -€25,000
- Debts after one year -€23,545
down €23,545 (-5.7%), from €410,538 to €386,992
- Tax, wage and social debts -€10,411
down €10,411 (-47.2%), from €22,059 to €11,649
of which Taxes: -€10,411
- Other debts +€7,878
up €7,878 (+45.7%), from €17,224 to €25,102
- Gross operating margin -€42,581
down €42,581 (-57.7%), from €73,735 to €31,154
- Taxes -€7,861
down €7,861 (-91.2%), from €8,618 to €756
- Staff costs -€3,674
down €3,674 (-100.0%), from €3,674 to €0
- Financial charges +€2,043
up €2,043 (+35.7%), from €5,729 to €7,772
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 | €564,958 | €532,247 | -€32,711 | -5.8% |
| Fixed assets | 21/28 | €428,289 | €402,539 | -€25,750 | -6.0% |
| Tangible fixed assets | 22/27 | €428,289 | €402,539 | -€25,750 | -6.0% |
| Furniture and vehicles | 24 | €3,309 | €2,559 | -€750 | -22.7% |
| Leasing and similar rights | 25 | €424,980 | €399,980 | -€25,000 | -5.9% |
| Current assets | 29/58 | €136,669 | €129,708 | -€6,961 | -5.1% |
| Amounts receivable within one year | 40/41 | €16,250 | €12,888 | -€3,362 | -20.7% |
| Trade receivables | 40 | €15,801 | €12,482 | -€3,319 | -21.0% |
| Other amounts receivable | 41 | €449 | €406 | -€43 | -9.6% |
| Cash at bank and in hand | 54/58 | €120,419 | €116,820 | -€3,599 | -3.0% |
| Total equity and liabilities | 10/49 | €564,958 | €532,247 | -€32,711 | -5.8% |
| Equity | 10/15 | €88,052 | €83,466 | -€4,585 | -5.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,952 | €83,366 | -€4,585 | -5.2% |
| Amounts payable | 17/49 | €476,907 | €448,781 | -€28,125 | -5.9% |
| Amounts payable after more than one year | 17 | €410,538 | €386,992 | -€23,545 | -5.7% |
| Financial debts | 170/4 | €410,538 | €386,992 | -€23,545 | -5.7% |
| Amounts payable within one year | 42/48 | €66,369 | €61,789 | -€4,580 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €24,316 | €24,703 | +€387 | +1.6% |
| Trade debts | 44 | €2,770 | €335 | -€2,435 | -87.9% |
| Suppliers | 440/4 | €2,770 | €335 | -€2,435 | -87.9% |
| Taxes, remuneration and social security | 45 | €22,059 | €11,649 | -€10,411 | -47.2% |
| Taxes | 450/3 | €22,059 | €11,649 | -€10,411 | -47.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,224 | €25,102 | +€7,878 | +45.7% |
| Remuneration, social security and pensions | 62 | €3,674 | €0 | -€3,674 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,397 | €25,750 | +€353 | +1.4% |
| Other operating charges | 640/8 | €1,130 | €1,461 | +€331 | +29.3% |
| Gross operating margin | 9900 | €73,735 | €31,154 | -€42,581 | -57.7% |
| Operating profit (loss) | 9901 | €43,534 | €3,943 | -€39,591 | -90.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,729 | €7,772 | +€2,043 | +35.7% |
| Recurring financial charges | 65 | €5,729 | €7,772 | +€2,043 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €37,805 | -€3,829 | -€41,634 | |
| Income taxes | 67/77 | €8,618 | €756 | -€7,861 | -91.2% |
| Profit (loss) for the period | 9904 | €29,187 | -€4,585 | -€33,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,187 | -€4,585 | -€33,773 |
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 3 October 2026 via checked.be.