DEV DESIGN: 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.
DEV DESIGN
Largest movements
- Receivables within one year +€648,727
up €648,727 (+7,425%), from €8,737 to €657,464
of which Trade receivables: +€654,284
- Cash -€95,102
down €95,102 (-84.3%), from €112,748 to €17,646
mainly Receivables within one year (-€648,727) and Tax, wage and social debts (-€46,734)
- Financial fixed assets -€30,000
down €30,000 (-59.2%), from €50,676 to €20,676
- Tangible fixed assets -€26,946
down €26,946 (-50.9%), from €52,958 to €26,012
of which Furniture and vehicles: -€24,155
- Other debts +€294,025
up €294,025 (+151%), from €194,369 to €488,394
- Trade debts +€256,028
up €256,028 (+42.9%), from €596,786 to €852,814
of which Suppliers: +€403,622
- Tax, wage and social debts -€46,734
down €46,734 (-67.3%), from €69,398 to €22,665
of which Taxes: -€39,278
- Gross operating margin +€124,173
up €124,173 (+472%), from €26,305 to €150,478
- Depreciation +€13,043
up €13,043 (+93.8%), from €13,903 to €26,946
- Other operating charges +€10,904
up €10,904 (+342%), from €3,187 to €14,090
- Staff costs -€7,665
down €7,665 (-8.1%), from €94,369 to €86,704
- Financial charges +€2,494
up €2,494 (+57.6%), from €4,328 to €6,822
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 | €979,280 | €1,488,715 | +€509,435 | +52.0% |
| Fixed assets | 21/28 | €103,635 | €46,689 | -€56,946 | -54.9% |
| Tangible fixed assets | 22/27 | €52,958 | €26,012 | -€26,946 | -50.9% |
| Plant, machinery and equipment | 23 | €2,791 | €0 | -€2,791 | -100% |
| Furniture and vehicles | 24 | €50,168 | €26,012 | -€24,155 | -48.1% |
| Financial fixed assets | 28 | €50,676 | €20,676 | -€30,000 | -59.2% |
| Current assets | 29/58 | €875,646 | €1,442,027 | +€566,381 | +64.7% |
| Stocks and contracts in progress | 3 | €754,161 | €765,820 | +€11,660 | +1.5% |
| Stocks | 30/36 | €754,161 | €765,820 | +€11,660 | +1.5% |
| Amounts receivable within one year | 40/41 | €8,737 | €657,464 | +€648,727 | +7,425% |
| Trade receivables | 40 | €0 | €654,284 | +€654,284 | |
| Other amounts receivable | 41 | €8,737 | €3,180 | -€5,557 | -63.6% |
| Cash at bank and in hand | 54/58 | €112,748 | €17,646 | -€95,102 | -84.3% |
| Deferred charges and accrued income | 490/1 | - | €1,096 | +€1,096 | |
| Total equity and liabilities | 10/49 | €979,280 | €1,488,715 | +€509,435 | +52.0% |
| Equity | 10/15 | €106,235 | €120,793 | +€14,558 | +13.7% |
| Contributions | 10/11 | €12,057 | €12,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,179 | €108,736 | +€14,558 | +15.5% |
| Amounts payable | 17/49 | €873,045 | €1,367,922 | +€494,878 | +56.7% |
| Amounts payable within one year | 42/48 | €873,045 | €1,367,922 | +€494,878 | +56.7% |
| Current portion of amounts payable after more than one year | 42 | €8,441 | - | -€8,441 | |
| Trade debts | 44 | €596,786 | €852,814 | +€256,028 | +42.9% |
| Suppliers | 440/4 | €449,192 | €852,814 | +€403,622 | +89.9% |
| Bills of exchange payable | 441 | €147,594 | - | -€147,594 | |
| Advances received on contracts in progress | 46 | €4,050 | €4,050 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €69,398 | €22,665 | -€46,734 | -67.3% |
| Taxes | 450/3 | €56,818 | €17,540 | -€39,278 | -69.1% |
| Remuneration and social security | 454/9 | €12,580 | €5,125 | -€7,456 | -59.3% |
| Other amounts payable | 47/48 | €194,369 | €488,394 | +€294,025 | +151% |
| Remuneration, social security and pensions | 62 | €94,369 | €86,704 | -€7,665 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,903 | €26,946 | +€13,043 | +93.8% |
| Other operating charges | 640/8 | €3,187 | €14,090 | +€10,904 | +342% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Non-recurring operating charges | 66A | €3,213 | - | -€3,213 | |
| Gross operating margin | 9900 | €26,305 | €150,478 | +€124,173 | +472% |
| Operating profit (loss) | 9901 | -€88,367 | €22,739 | +€111,105 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €4,328 | €6,822 | +€2,494 | +57.6% |
| Recurring financial charges | 65 | €4,328 | €6,822 | +€2,494 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | -€92,688 | €15,917 | +€108,605 | |
| Income taxes | 67/77 | - | €1,359 | +€1,359 | |
| Profit (loss) for the period | 9904 | -€92,688 | €14,558 | +€107,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€92,688 | €14,558 | +€107,246 |
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 29 October 2026 via checked.be.