DEVOCKET: 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.
DEVOCKET
Largest movements
- Tangible fixed assets -€23,978
down €23,978 (-3.5%), from €676,714 to €652,736
of which Land and buildings: -€22,107
- Other debts -€34,530
down €34,530 (-17.4%), from €197,915 to €163,385
- Accrued charges and deferred income +€14,093
up €14,093 (+223%), from €6,312 to €20,405
- Debts after one year -€10,616
down €10,616 (-4.5%), from €234,269 to €223,653
- Gross operating margin +€21,463
up €21,463 (+71.5%), from €30,023 to €51,486
- Financial charges +€14,369
up €14,369 (+151%), from €9,541 to €23,910
- Depreciation +€5,550
up €5,550 (+30.1%), from €18,428 to €23,978
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €687,104 | €655,087 | -€32,017 | -4.7% |
| Fixed assets | 21/28 | €676,714 | €652,736 | -€23,978 | -3.5% |
| Tangible fixed assets | 22/27 | €676,714 | €652,736 | -€23,978 | -3.5% |
| Land and buildings | 22 | €660,779 | €638,672 | -€22,107 | -3.3% |
| Plant, machinery and equipment | 23 | €15,935 | €14,064 | -€1,871 | -11.7% |
| Current assets | 29/58 | €10,390 | €2,351 | -€8,039 | -77.4% |
| Amounts receivable within one year | 40/41 | €5,100 | - | -€5,100 | |
| Trade receivables | 40 | €5,100 | - | -€5,100 | |
| Cash at bank and in hand | 54/58 | €5,290 | €2,351 | -€2,939 | -55.6% |
| Total equity and liabilities | 10/49 | €687,104 | €655,087 | -€32,017 | -4.7% |
| Equity | 10/15 | €227,923 | €229,069 | +€1,146 | +0.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €127,897 | €129,043 | +€1,146 | +0.9% |
| Distributable reserves | 133 | €127,897 | €129,043 | +€1,146 | +0.9% |
| Profit (loss) carried forward | 14 | €26 | €26 | = | 0.0% |
| Amounts payable | 17/49 | €459,181 | €426,018 | -€33,163 | -7.2% |
| Amounts payable after more than one year | 17 | €234,269 | €223,653 | -€10,616 | -4.5% |
| Financial debts | 170/4 | €234,269 | €223,653 | -€10,616 | -4.5% |
| Amounts payable within one year | 42/48 | €218,600 | €181,960 | -€36,640 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €10,615 | €10,615 | = | 0.0% |
| Trade debts | 44 | €1,540 | €1,883 | +€343 | +22.3% |
| Suppliers | 440/4 | €1,540 | €1,883 | +€343 | +22.3% |
| Taxes, remuneration and social security | 45 | €8,530 | €6,077 | -€2,453 | -28.8% |
| Taxes | 450/3 | €5,230 | €6,077 | +€847 | +16.2% |
| Remuneration and social security | 454/9 | €3,300 | - | -€3,300 | |
| Other amounts payable | 47/48 | €197,915 | €163,385 | -€34,530 | -17.4% |
| Accrued charges and deferred income | 492/3 | €6,312 | €20,405 | +€14,093 | +223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,428 | €23,978 | +€5,550 | +30.1% |
| Other operating charges | 640/8 | €1,995 | €1,968 | -€27 | -1.4% |
| Gross operating margin | 9900 | €30,023 | €51,486 | +€21,463 | +71.5% |
| Operating profit (loss) | 9901 | €9,600 | €25,540 | +€15,940 | +166% |
| Financial income | 75/76B | €47 | €3 | -€44 | -93.6% |
| Recurring financial income | 75 | €47 | €3 | -€44 | -93.6% |
| Financial charges | 65/66B | €9,541 | €23,910 | +€14,369 | +151% |
| Recurring financial charges | 65 | €9,541 | €23,910 | +€14,369 | +151% |
| Profit (loss) for the period before taxes | 9903 | €106 | €1,633 | +€1,527 | +1,441% |
| Income taxes | 67/77 | €106 | €487 | +€381 | +359% |
| Profit (loss) for the period | 9904 | - | €1,146 | +€1,146 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €1,146 | +€1,146 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.