A.N. DEWIT: 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.
A.N. DEWIT
Largest movements
- Tangible fixed assets -€26,238
down €26,238 (-7.6%), from €345,396 to €319,158
of which Land and buildings: -€19,438
- Cash +€11,979
up €11,979 (+201%), from €5,960 to €17,939
mainly Depreciation (+€27,649) and Receivables within one year (+€7,950)
- Receivables within one year -€7,950
down €7,950 (-67.0%), from €11,864 to €3,914
of which Trade receivables: -€7,334
- Profit (loss) carried forward -€22,218
down €22,218 (-50.4%), from -€44,041 to -€66,259
- Gross operating margin -€12,892
down €12,892 (-58.4%), from €22,068 to €9,175
- Financial charges +€1,211
up €1,211 (+1,002%), from €121 to €1,332
- Depreciation +€971
up €971 (+3.6%), from €26,678 to €27,649
- Financial income +€335
up €335 (+487%), from €69 to €404
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 | €364,162 | €342,048 | -€22,114 | -6.1% |
| Fixed assets | 21/28 | €345,396 | €319,158 | -€26,238 | -7.6% |
| Tangible fixed assets | 22/27 | €345,396 | €319,158 | -€26,238 | -7.6% |
| Land and buildings | 22 | €311,904 | €292,466 | -€19,438 | -6.2% |
| Plant, machinery and equipment | 23 | €2,938 | €2,617 | -€321 | -10.9% |
| Furniture and vehicles | 24 | €30,555 | €24,076 | -€6,479 | -21.2% |
| Current assets | 29/58 | €18,766 | €22,890 | +€4,124 | +22.0% |
| Amounts receivable within one year | 40/41 | €11,864 | €3,914 | -€7,950 | -67.0% |
| Trade receivables | 40 | €11,239 | €3,905 | -€7,334 | -65.3% |
| Other amounts receivable | 41 | €626 | €9 | -€616 | -98.5% |
| Cash at bank and in hand | 54/58 | €5,960 | €17,939 | +€11,979 | +201% |
| Deferred charges and accrued income | 490/1 | €941 | €1,036 | +€95 | +10.1% |
| Total equity and liabilities | 10/49 | €364,162 | €342,048 | -€22,114 | -6.1% |
| Equity | 10/15 | €184,551 | €162,333 | -€22,218 | -12.0% |
| Contributions | 10/11 | €228,592 | €228,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,041 | -€66,259 | -€22,218 | -50.4% |
| Amounts payable | 17/49 | €179,611 | €179,715 | +€104 | +0.1% |
| Amounts payable after more than one year | 17 | €171,000 | €172,147 | +€1,146 | +0.7% |
| Other amounts payable | 178/9 | €171,000 | €172,147 | +€1,146 | +0.7% |
| Amounts payable within one year | 42/48 | €8,611 | €7,569 | -€1,042 | -12.1% |
| Trade debts | 44 | €6,342 | €3,418 | -€2,925 | -46.1% |
| Suppliers | 440/4 | €6,342 | €3,418 | -€2,925 | -46.1% |
| Advances received on contracts in progress | 46 | - | €1,018 | +€1,018 | |
| Taxes, remuneration and social security | 45 | €1,654 | €1,246 | -€408 | -24.7% |
| Taxes | 450/3 | €1,654 | €1,246 | -€408 | -24.7% |
| Other amounts payable | 47/48 | €614 | €1,887 | +€1,273 | +207% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,678 | €27,649 | +€971 | +3.6% |
| Other operating charges | 640/8 | €2,434 | €2,634 | +€200 | +8.2% |
| Gross operating margin | 9900 | €22,068 | €9,175 | -€12,892 | -58.4% |
| Operating profit (loss) | 9901 | -€7,044 | -€21,108 | -€14,064 | -200% |
| Financial income | 75/76B | €69 | €404 | +€335 | +487% |
| Recurring financial income | 75 | €69 | €404 | +€335 | +487% |
| Financial charges | 65/66B | €121 | €1,332 | +€1,211 | +1,002% |
| Recurring financial charges | 65 | €121 | €1,332 | +€1,211 | +1,002% |
| Profit (loss) for the period before taxes | 9903 | -€7,096 | -€22,036 | -€14,940 | -211% |
| Income taxes | 67/77 | €145 | €182 | +€37 | +25.7% |
| Profit (loss) for the period | 9904 | -€7,241 | -€22,218 | -€14,977 | -207% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,241 | -€22,218 | -€14,977 | -207% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.