DevCon IT: 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.
DevCon IT
Largest movements
- Tangible fixed assets +€18,336
up €18,336 (+20.1%), from €91,101 to €109,437
of which Furniture and vehicles: +€19,587
- Cash -€17,917
down €17,917 (-24.3%), from €73,804 to €55,886
mainly Investment in fixed assets (net) (-€42,020) and Debts after one year (-€21,930)
- Receivables within one year -€13,091
down €13,091 (-34.5%), from €37,893 to €24,803
of which Trade receivables: -€7,089
- Debts after one year -€21,930
down €21,930 (-100.0%), from €21,930 to €0
- Reserves +€15,889
up €15,889 (+12.7%), from €125,485 to €141,374
- Current portion of long-term debt -€8,715
down €8,715 (-40.6%), from €21,469 to €12,754
- Tax, wage and social debts +€6,353
up €6,353 (+34.6%), from €18,386 to €24,738
- Gross operating margin +€19,375
up €19,375 (+40.6%), from €47,713 to €67,088
- Other operating charges +€11,334
up €11,334 (+776.8%), from €1,459 to €12,794
- Taxes +€6,298
up €6,298 (+129.3%), from €4,869 to €11,168
- Depreciation -€5,971
down €5,971 (-20.1%), from €29,655 to €23,684
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 | €204,464 | €192,877 | -€11,587 | -5.7% |
| Fixed assets | 21/28 | €91,101 | €109,437 | +€18,336 | +20.1% |
| Tangible fixed assets | 22/27 | €91,101 | €109,437 | +€18,336 | +20.1% |
| Furniture and vehicles | 24 | €84,563 | €104,150 | +€19,587 | +23.2% |
| Other tangible fixed assets | 26 | €6,538 | €5,287 | -€1,251 | -19.1% |
| Current assets | 29/58 | €113,363 | €83,440 | -€29,923 | -26.4% |
| Amounts receivable within one year | 40/41 | €37,893 | €24,803 | -€13,091 | -34.5% |
| Trade receivables | 40 | €23,428 | €16,340 | -€7,089 | -30.3% |
| Other amounts receivable | 41 | €14,465 | €8,463 | -€6,002 | -41.5% |
| Cash at bank and in hand | 54/58 | €73,804 | €55,886 | -€17,917 | -24.3% |
| Deferred charges and accrued income | 490/1 | €1,666 | €2,750 | +€1,085 | +65.1% |
| Total equity and liabilities | 10/49 | €204,464 | €192,877 | -€11,587 | -5.7% |
| Equity | 10/15 | €131,685 | €147,574 | +€15,889 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,485 | €141,374 | +€15,889 | +12.7% |
| Distributable reserves | 133 | €125,485 | €141,374 | +€15,889 | +12.7% |
| Amounts payable | 17/49 | €72,779 | €45,303 | -€27,476 | -37.8% |
| Amounts payable after more than one year | 17 | €21,930 | €0 | -€21,930 | -100.0% |
| Financial debts | 170/4 | €21,930 | €0 | -€21,930 | -100.0% |
| Amounts payable within one year | 42/48 | €50,848 | €45,303 | -€5,546 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €21,469 | €12,754 | -€8,715 | -40.6% |
| Trade debts | 44 | €2,211 | €1,070 | -€1,141 | -51.6% |
| Suppliers | 440/4 | €2,211 | €1,070 | -€1,141 | -51.6% |
| Taxes, remuneration and social security | 45 | €18,386 | €24,738 | +€6,353 | +34.6% |
| Taxes | 450/3 | €18,386 | €24,738 | +€6,353 | +34.6% |
| Other amounts payable | 47/48 | €8,783 | €6,740 | -€2,042 | -23.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €10,289 | +€10,289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,655 | €23,684 | -€5,971 | -20.1% |
| Other operating charges | 640/8 | €1,459 | €12,794 | +€11,334 | +776.8% |
| Non-recurring operating charges | 66A | - | €2,305 | +€2,305 | |
| Gross operating margin | 9900 | €47,713 | €67,088 | +€19,375 | +40.6% |
| Operating profit (loss) | 9901 | €16,599 | €28,306 | +€11,707 | +70.5% |
| Financial income | 75/76B | €0 | €25 | +€25 | +245100.0% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +245100.0% |
| Financial charges | 65/66B | €1,805 | €1,274 | -€531 | -29.4% |
| Recurring financial charges | 65 | €1,805 | €1,274 | -€531 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €14,794 | €27,057 | +€12,263 | +82.9% |
| Income taxes | 67/77 | €4,869 | €11,168 | +€6,298 | +129.3% |
| Profit (loss) for the period | 9904 | €9,925 | €15,889 | +€5,964 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,925 | €15,889 | +€5,964 | +60.1% |
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 29 September 2026 via checked.be.