DEVERO: 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.
DEVERO
Largest movements
- Cash -€467
down €467 (-81.9%), from €570 to €103
mainly Net result for the year (-€1,467)
- Profit (loss) carried forward -€1,467
down €1,467 (-6.1%), from -€24,135 to -€25,602
- Other debts +€1,000
up €1,000 (+16.4%), from €6,105 to €7,105
- Other operating charges +€18
up €18 (+3.0%), from €592 to €610
- Gross operating margin -€8
down €8 (-1.1%), from -€794 to -€802
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €570 | €103 | -€467 | -81.9% |
| Current assets | 29/58 | €570 | €103 | -€467 | -81.9% |
| Cash at bank and in hand | 54/58 | €570 | €103 | -€467 | -81.9% |
| Total equity and liabilities | 10/49 | €570 | €103 | -€467 | -81.9% |
| Equity | 10/15 | -€5,535 | -€7,002 | -€1,467 | -26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,135 | -€25,602 | -€1,467 | -6.1% |
| Amounts payable | 17/49 | €6,105 | €7,105 | +€1,000 | +16.4% |
| Amounts payable within one year | 42/48 | €6,105 | €7,105 | +€1,000 | +16.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,105 | €7,105 | +€1,000 | +16.4% |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Gross operating margin | 9900 | -€794 | -€802 | -€8 | -1.1% |
| Operating profit (loss) | 9901 | -€1,385 | -€1,412 | -€26 | -1.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €54 | €55 | +€2 | +2.8% |
| Recurring financial charges | 65 | €54 | €55 | +€2 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,438 | -€1,467 | -€28 | -2.0% |
| Profit (loss) for the period | 9904 | -€1,438 | -€1,467 | -€28 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,438 | -€1,467 | -€28 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.