DevTactik: 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.
DevTactik
Largest movements
- Tangible fixed assets -€21,936
down €21,936 (-24.8%), from €88,455 to €66,519
of which Furniture and vehicles: -€19,985
- Receivables within one year -€14,058
down €14,058 (-47.2%), from €29,766 to €15,708
of which Other amounts receivable: -€15,889
- Cash -€12,476
down €12,476 (-96.7%), from €12,906 to €430
mainly Contributions, distributions and other (-€58,184) and Tax, wage and social debts (-€16,921)
- Profit (loss) carried forward -€26,926
down €26,926 (-47.9%), from €56,184 to €29,259
- Tax, wage and social debts -€16,921
down €16,921 (-55.0%), from €30,741 to €13,820
of which Taxes: -€19,371
- Debts after one year -€12,413
down €12,413 (-35.5%), from €34,934 to €22,521
- Short-term financial debts +€6,593
new in 2024: €6,593
- Gross operating margin +€20,198
up €20,198 (+40.0%), from €50,541 to €70,739
- Depreciation +€8,972
up €8,972 (+39.4%), from €22,743 to €31,715
- Other operating charges -€2,201
down €2,201 (-75.1%), from €2,932 to €731
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 | €137,349 | €88,298 | -€49,052 | -35.7% |
| Fixed assets | 21/28 | €88,455 | €66,519 | -€21,936 | -24.8% |
| Tangible fixed assets | 22/27 | €88,455 | €66,519 | -€21,936 | -24.8% |
| Plant, machinery and equipment | 23 | €2,553 | €602 | -€1,951 | -76.4% |
| Furniture and vehicles | 24 | €85,902 | €65,917 | -€19,985 | -23.3% |
| Current assets | 29/58 | €48,894 | €21,779 | -€27,115 | -55.5% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,766 | €15,708 | -€14,058 | -47.2% |
| Trade receivables | 40 | €13,778 | €15,609 | +€1,831 | +13.3% |
| Other amounts receivable | 41 | €15,988 | €99 | -€15,889 | -99.4% |
| Cash at bank and in hand | 54/58 | €12,906 | €430 | -€12,476 | -96.7% |
| Deferred charges and accrued income | 490/1 | €5,722 | €5,141 | -€582 | -10.2% |
| Total equity and liabilities | 10/49 | €137,349 | €88,298 | -€49,052 | -35.7% |
| Equity | 10/15 | €58,684 | €31,759 | -€26,926 | -45.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,184 | €29,259 | -€26,926 | -47.9% |
| Amounts payable | 17/49 | €78,665 | €56,539 | -€22,126 | -28.1% |
| Amounts payable after more than one year | 17 | €34,934 | €22,521 | -€12,413 | -35.5% |
| Financial debts | 170/4 | €34,934 | €22,521 | -€12,413 | -35.5% |
| Amounts payable within one year | 42/48 | €42,833 | €34,018 | -€8,815 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €12,092 | €12,413 | +€321 | +2.7% |
| Financial debts | 43 | - | €6,593 | +€6,593 | |
| Credit institutions | 430/8 | - | €6,593 | +€6,593 | |
| Trade debts | 44 | - | €1,191 | +€1,191 | |
| Suppliers | 440/4 | - | €1,191 | +€1,191 | |
| Taxes, remuneration and social security | 45 | €30,741 | €13,820 | -€16,921 | -55.0% |
| Taxes | 450/3 | €30,741 | €11,370 | -€19,371 | -63.0% |
| Remuneration and social security | 454/9 | - | €2,450 | +€2,450 | |
| Accrued charges and deferred income | 492/3 | €898 | - | -€898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,743 | €31,715 | +€8,972 | +39.4% |
| Other operating charges | 640/8 | €2,932 | €731 | -€2,201 | -75.1% |
| Gross operating margin | 9900 | €50,541 | €70,739 | +€20,198 | +40.0% |
| Operating profit (loss) | 9901 | €24,866 | €38,293 | +€13,427 | +54.0% |
| Financial income | 75/76B | €1 | €1 | -€0 | -38.5% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -38.5% |
| Financial charges | 65/66B | €1,472 | €1,244 | -€228 | -15.5% |
| Recurring financial charges | 65 | €1,472 | €1,244 | -€228 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €23,395 | €37,050 | +€13,655 | +58.4% |
| Income taxes | 67/77 | €5,429 | €5,792 | +€362 | +6.7% |
| Profit (loss) for the period | 9904 | €17,966 | €31,259 | +€13,292 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,966 | €31,259 | +€13,292 | +74.0% |
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 28 September 2026 via checked.be.