Brandstoffen Dewitte: 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.
Brandstoffen Dewitte
Largest movements
- Receivables within one year -€79,500
down €79,500 (-9.8%), from €813,600 to €734,100
of which Trade receivables: -€58,297
- Tangible fixed assets -€53,599
down €53,599 (-14.8%), from €362,944 to €309,344
of which Furniture and vehicles: -€40,500
- Trade debts -€183,120
down €183,120 (-69.9%), from €261,804 to €78,683
- Reserves +€61,650
up €61,650 (+9.4%), from €656,873 to €718,523
of which Distributable reserves: +€61,650
- Tax, wage and social debts +€37,125
up €37,125 (+640%), from €5,797 to €42,922
- Debts after one year -€30,681
down €30,681 (-47.3%), from €64,802 to €34,121
- Gross operating margin +€5,564
up €5,564 (+3.3%), from €167,801 to €173,364
- Taxes +€2,142
up €2,142 (+8.8%), from €24,352 to €26,493
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 | €1,582,615 | €1,478,752 | -€103,862 | -6.6% |
| Fixed assets | 21/28 | €363,194 | €309,594 | -€53,599 | -14.8% |
| Tangible fixed assets | 22/27 | €362,944 | €309,344 | -€53,599 | -14.8% |
| Land and buildings | 22 | €245,084 | €232,714 | -€12,370 | -5.0% |
| Plant, machinery and equipment | 23 | €970 | €241 | -€729 | -75.2% |
| Furniture and vehicles | 24 | €116,890 | €76,390 | -€40,500 | -34.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,219,421 | €1,169,158 | -€50,263 | -4.1% |
| Stocks and contracts in progress | 3 | €132,826 | €138,579 | +€5,753 | +4.3% |
| Stocks | 30/36 | €132,826 | €138,579 | +€5,753 | +4.3% |
| Amounts receivable within one year | 40/41 | €813,600 | €734,100 | -€79,500 | -9.8% |
| Trade receivables | 40 | €786,129 | €727,832 | -€58,297 | -7.4% |
| Other amounts receivable | 41 | €27,471 | €6,268 | -€21,203 | -77.2% |
| Cash at bank and in hand | 54/58 | €234,055 | €245,005 | +€10,950 | +4.7% |
| Deferred charges and accrued income | 490/1 | €38,939 | €51,474 | +€12,535 | +32.2% |
| Total equity and liabilities | 10/49 | €1,582,615 | €1,478,752 | -€103,862 | -6.6% |
| Equity | 10/15 | €806,873 | €868,523 | +€61,650 | +7.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €656,873 | €718,523 | +€61,650 | +9.4% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €641,873 | €703,523 | +€61,650 | +9.6% |
| Amounts payable | 17/49 | €775,741 | €610,229 | -€165,512 | -21.3% |
| Amounts payable after more than one year | 17 | €64,802 | €34,121 | -€30,681 | -47.3% |
| Financial debts | 170/4 | €64,802 | €34,121 | -€30,681 | -47.3% |
| Amounts payable within one year | 42/48 | €694,506 | €557,652 | -€136,855 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €29,918 | €30,681 | +€763 | +2.5% |
| Trade debts | 44 | €261,804 | €78,683 | -€183,120 | -69.9% |
| Suppliers | 440/4 | €261,804 | €78,683 | -€183,120 | -69.9% |
| Taxes, remuneration and social security | 45 | €5,797 | €42,922 | +€37,125 | +640% |
| Taxes | 450/3 | €5,797 | €42,922 | +€37,125 | +640% |
| Other amounts payable | 47/48 | €396,987 | €405,365 | +€8,378 | +2.1% |
| Accrued charges and deferred income | 492/3 | €16,433 | €18,457 | +€2,023 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,599 | €53,599 | = | 0.0% |
| Other operating charges | 640/8 | €7,939 | €8,868 | +€929 | +11.7% |
| Gross operating margin | 9900 | €167,801 | €173,364 | +€5,564 | +3.3% |
| Operating profit (loss) | 9901 | €106,262 | €110,897 | +€4,635 | +4.4% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €22,974 | €22,760 | -€214 | -0.9% |
| Recurring financial charges | 65 | €22,974 | €22,760 | -€214 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €83,288 | €88,144 | +€4,855 | +5.8% |
| Income taxes | 67/77 | €24,352 | €26,493 | +€2,142 | +8.8% |
| Profit (loss) for the period | 9904 | €58,937 | €61,650 | +€2,714 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,937 | €61,650 | +€2,714 | +4.6% |
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 29 October 2026 via checked.be.