DevByB: what changed
DevByB
Largest movements
- Receivables within one year -€1,888
no longer reported in 2025 (was €1,888)
of which Trade receivables: -€1,600
- Cash -€247
down €247 (-33.6%), from €735 to €488
mainly Trade debts (-€3,941) and Net result for the year (-€3,486)
- Other debts +€5,039
new in 2025: €5,039
- Trade debts -€3,941
down €3,941 (-99.4%), from €3,967 to €25
- Profit (loss) carried forward -€3,486
down €3,486 (-54.9%), from -€6,344 to -€9,830
- Tax, wage and social debts +€253
new in 2025: €253
- Gross operating margin +€2,975
up €2,975 (+49.8%), from -€5,972 to -€2,998
- Financial charges +€471
up €471 (+705%), from €67 to €537
- Other operating charges -€321
no longer reported in 2025 (was €321)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,623 | €488 | -€2,135 | -81.4% |
| Current assets | 29/58 | €2,623 | €488 | -€2,135 | -81.4% |
| Amounts receivable within one year | 40/41 | €1,888 | - | -€1,888 | |
| Trade receivables | 40 | €1,600 | - | -€1,600 | |
| Other amounts receivable | 41 | €288 | - | -€288 | |
| Cash at bank and in hand | 54/58 | €735 | €488 | -€247 | -33.6% |
| Total equity and liabilities | 10/49 | €2,623 | €488 | -€2,135 | -81.4% |
| Equity | 10/15 | -€1,344 | -€4,830 | -€3,486 | -259% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,344 | -€9,830 | -€3,486 | -54.9% |
| Amounts payable | 17/49 | €3,967 | €5,317 | +€1,351 | +34.0% |
| Amounts payable within one year | 42/48 | €3,967 | €5,317 | +€1,351 | +34.0% |
| Trade debts | 44 | €3,967 | €25 | -€3,941 | -99.4% |
| Suppliers | 440/4 | €3,967 | €25 | -€3,941 | -99.4% |
| Taxes, remuneration and social security | 45 | - | €253 | +€253 | |
| Taxes | 450/3 | - | €253 | +€253 | |
| Other amounts payable | 47/48 | - | €5,039 | +€5,039 | |
| Other operating charges | 640/8 | €321 | - | -€321 | |
| Gross operating margin | 9900 | -€5,972 | -€2,998 | +€2,975 | +49.8% |
| Operating profit (loss) | 9901 | -€6,293 | -€2,998 | +€3,296 | +52.4% |
| Financial income | 75/76B | €16 | €49 | +€33 | +203% |
| Recurring financial income | 75 | €16 | €49 | +€33 | +203% |
| Financial charges | 65/66B | €67 | €537 | +€471 | +705% |
| Recurring financial charges | 65 | €67 | €537 | +€471 | +705% |
| Profit (loss) for the period before taxes | 9903 | -€6,344 | -€3,486 | +€2,858 | +45.1% |
| Profit (loss) for the period | 9904 | -€6,344 | -€3,486 | +€2,858 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,344 | -€3,486 | +€2,858 | +45.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.