LUCIA DEVILLANI: what changed
Two financial 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.
LUCIA DEVILLANI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€188
down €188 (-1.4%), from -€13,768 to -€13,956
- Other debts +€187
up €187 (+27.0%), from €691 to €878
- Trade debts +€1
up €1 (+2.0%), from €66 to €67
- Purchases and services +€122
new in 2025: €122
- Gross operating margin +€75
up €75 (+38.0%), from -€196 to -€122
- Financial charges +€28
no longer reported in 2025 (was -€28)
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.
Derived cash bridge
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 | €0 | - | = | |
| Current assets | 29/58 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €0 | €0 | = | |
| Equity | 10/15 | -€757 | -€945 | -€188 | -24.8% |
| Contributions | 10/11 | €13,011 | €13,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,768 | -€13,956 | -€188 | -1.4% |
| Amounts payable | 17/49 | €757 | €945 | +€188 | +24.8% |
| Amounts payable within one year | 42/48 | €757 | €945 | +€188 | +24.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €66 | €67 | +€1 | +2.0% |
| Suppliers | 440/4 | €66 | €67 | +€1 | +2.0% |
| Other amounts payable | 47/48 | €691 | €878 | +€187 | +27.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €122 | +€122 | |
| Other operating charges | 640/8 | €66 | €66 | +€1 | +0.9% |
| Gross operating margin | 9900 | -€196 | -€122 | +€75 | +38.0% |
| Operating profit (loss) | 9901 | -€262 | -€188 | +€74 | +28.3% |
| Financial charges | 65/66B | -€28 | - | +€28 | |
| Recurring financial charges | 65 | -€28 | - | +€28 | |
| Profit (loss) for the period before taxes | 9903 | -€234 | -€188 | +€46 | +19.8% |
| Profit (loss) for the period | 9904 | -€234 | -€188 | +€46 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€234 | -€188 | +€46 | +19.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.