Devyser: 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.
Devyser
Largest movements
- Cash -€39,614
down €39,614 (-17.5%), from €226,532 to €186,918
mainly Trade debts (-€107,286)
- Trade debts -€107,286
down €107,286 (-64.7%), from €165,813 to €58,527
- Profit (loss) carried forward +€36,407
up €36,407 (+17.5%), from €208,188 to €244,595
- Tax, wage and social debts +€15,184
up €15,184 (+15.8%), from €96,084 to €111,268
of which Remuneration and social security: +€7,765
- Accrued charges and deferred income +€13,754
up €13,754 (+86.9%), from €15,828 to €29,582
- Staff costs +€121,425
up €121,425 (+29.1%), from €416,809 to €538,234
- Taxes -€25,774
down €25,774 (-65.7%), from €39,253 to €13,478
- Gross operating margin +€19,283
up €19,283 (+3.4%), from €572,983 to €592,266
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 | €491,913 | €449,972 | -€41,941 | -8.5% |
| Fixed assets | 21/28 | €429 | €0 | -€429 | -100.0% |
| Tangible fixed assets | 22/27 | €429 | €0 | -€429 | -100.0% |
| Furniture and vehicles | 24 | €429 | €0 | -€429 | -100.0% |
| Current assets | 29/58 | €491,484 | €449,972 | -€41,512 | -8.4% |
| Amounts receivable within one year | 40/41 | €264,953 | €263,054 | -€1,899 | -0.7% |
| Trade receivables | 40 | €264,953 | €248,532 | -€16,421 | -6.2% |
| Other amounts receivable | 41 | - | €14,522 | +€14,522 | |
| Cash at bank and in hand | 54/58 | €226,532 | €186,918 | -€39,614 | -17.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €491,913 | €449,972 | -€41,941 | -8.5% |
| Equity | 10/15 | €214,188 | €250,595 | +€36,407 | +17.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,188 | €244,595 | +€36,407 | +17.5% |
| Amounts payable | 17/49 | €277,725 | €199,377 | -€78,348 | -28.2% |
| Amounts payable within one year | 42/48 | €261,897 | €169,795 | -€92,103 | -35.2% |
| Trade debts | 44 | €165,813 | €58,527 | -€107,286 | -64.7% |
| Suppliers | 440/4 | €165,813 | €58,527 | -€107,286 | -64.7% |
| Taxes, remuneration and social security | 45 | €96,084 | €111,268 | +€15,184 | +15.8% |
| Taxes | 450/3 | €29,995 | €37,414 | +€7,418 | +24.7% |
| Remuneration and social security | 454/9 | €66,089 | €73,854 | +€7,765 | +11.8% |
| Accrued charges and deferred income | 492/3 | €15,828 | €29,582 | +€13,754 | +86.9% |
| Remuneration, social security and pensions | 62 | €416,809 | €538,234 | +€121,425 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475 | €429 | -€47 | -9.8% |
| Other operating charges | 640/8 | €1,459 | €182 | -€1,277 | -87.5% |
| Gross operating margin | 9900 | €572,983 | €592,266 | +€19,283 | +3.4% |
| Operating profit (loss) | 9901 | €154,240 | €53,420 | -€100,819 | -65.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +6700.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +6700.0% |
| Financial charges | 65/66B | €6,638 | €3,536 | -€3,102 | -46.7% |
| Recurring financial charges | 65 | €6,638 | €3,536 | -€3,102 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €147,602 | €49,885 | -€97,717 | -66.2% |
| Income taxes | 67/77 | €39,253 | €13,478 | -€25,774 | -65.7% |
| Profit (loss) for the period | 9904 | €108,349 | €36,407 | -€71,942 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €108,349 | €36,407 | -€71,942 | -66.4% |
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 28 September 2026 via checked.be.