DEVPOOL: 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.
DEVPOOL
Largest movements
- Cash +€18,175
up €18,175 (+20.4%), from €89,247 to €107,422
mainly Net result for the year (+€16,462) and Trade debts (+€8,557)
- Tangible fixed assets +€5,492
up €5,492 (+528%), from €1,041 to €6,533
- Deferred charges and accrued income -€4,366
down €4,366 (-16.5%), from €26,439 to €22,074
- Profit (loss) carried forward +€16,462
up €16,462 (+15.0%), from €109,414 to €125,876
- Trade debts +€8,557
up €8,557 (+196%), from €4,362 to €12,920
- Other debts -€3,449
no longer reported in 2025 (was €3,449)
- Tax, wage and social debts -€2,197
down €2,197 (-31.0%), from €7,096 to €4,900
of which Taxes: -€2,168
- Purchases and services +€24,300
up €24,300 (+21.1%), from €115,207 to €139,506
- Turnover +€12,663
up €12,663 (+8.4%), from €150,963 to €163,625
- Gross operating margin -€11,637
down €11,637 (-32.5%), from €35,756 to €24,119
- Taxes -€2,068
down €2,068 (-28.1%), from €7,354 to €5,287
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 | €132,781 | €151,756 | +€18,975 | +14.3% |
| Fixed assets | 21/28 | €1,112 | €6,604 | +€5,492 | +494% |
| Tangible fixed assets | 22/27 | €1,041 | €6,533 | +€5,492 | +528% |
| Furniture and vehicles | 24 | €1,041 | €6,533 | +€5,492 | +528% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €131,669 | €145,151 | +€13,482 | +10.2% |
| Amounts receivable within one year | 40/41 | €15,983 | €15,655 | -€327 | -2.0% |
| Trade receivables | 40 | €14,837 | €9,441 | -€5,396 | -36.4% |
| Other amounts receivable | 41 | €1,146 | €6,214 | +€5,069 | +442% |
| Cash at bank and in hand | 54/58 | €89,247 | €107,422 | +€18,175 | +20.4% |
| Deferred charges and accrued income | 490/1 | €26,439 | €22,074 | -€4,366 | -16.5% |
| Total equity and liabilities | 10/49 | €132,781 | €151,756 | +€18,975 | +14.3% |
| Equity | 10/15 | €117,474 | €133,936 | +€16,462 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,414 | €125,876 | +€16,462 | +15.0% |
| Amounts payable | 17/49 | €15,307 | €17,819 | +€2,512 | +16.4% |
| Amounts payable within one year | 42/48 | €14,907 | €17,819 | +€2,912 | +19.5% |
| Trade debts | 44 | €4,362 | €12,920 | +€8,557 | +196% |
| Suppliers | 440/4 | €4,362 | €12,920 | +€8,557 | +196% |
| Taxes, remuneration and social security | 45 | €7,096 | €4,900 | -€2,197 | -31.0% |
| Taxes | 450/3 | €7,068 | €4,900 | -€2,168 | -30.7% |
| Remuneration and social security | 454/9 | €28 | - | -€28 | |
| Other amounts payable | 47/48 | €3,449 | - | -€3,449 | |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Turnover | 70 | €150,963 | €163,625 | +€12,663 | +8.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €115,207 | €139,506 | +€24,300 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €678 | €1,005 | +€328 | +48.4% |
| Other operating charges | 640/8 | €855 | €882 | +€27 | +3.1% |
| Gross operating margin | 9900 | €35,756 | €24,119 | -€11,637 | -32.5% |
| Operating profit (loss) | 9901 | €34,223 | €22,231 | -€11,992 | -35.0% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €718 | €560 | -€158 | -22.0% |
| Recurring financial charges | 65 | €718 | €560 | -€158 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €33,505 | €21,749 | -€11,756 | -35.1% |
| Income taxes | 67/77 | €7,354 | €5,287 | -€2,068 | -28.1% |
| Profit (loss) for the period | 9904 | €26,150 | €16,462 | -€9,688 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,150 | €16,462 | -€9,688 | -37.0% |
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 25 October 2026 via checked.be.