D.W.E.S.A.M. ENGINEERING: what changed
Two fiscal 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.
D.W.E.S.A.M. ENGINEERING
Largest movements
- Cash +€22,015
up €22,015 (+41.1%), from €53,616 to €75,631
mainly Net result for the year (+€99,017) and Depreciation (+€34,676)
- Receivables within one year +€15,414
up €15,414 (+19.7%), from €78,286 to €93,700
of which Trade receivables: +€15,714
- Tangible fixed assets +€5,384
up €5,384 (+16.2%), from €33,171 to €38,555
of which Other tangible fixed assets: +€6,018
- Profit (loss) carried forward +€99,017
up €99,017, from -€12,323 to €86,695
- Other debts -€65,365
down €65,365 (-92.8%), from €70,422 to €5,057
- Tax, wage and social debts +€14,641
up €14,641 (+337.8%), from €4,334 to €18,975
- Trade debts -€3,802
down €3,802 (-41.4%), from €9,192 to €5,390
- Financial income +€190,011
up €190,011 (+143394.0%), from €133 to €190,144
- Financial charges +€119,541
up €119,541 (+264646.8%), from €45 to €119,586
of which Non-recurring financial charges: +€119,491
- Gross operating margin +€39,285
up €39,285 (+99.1%), from €39,640 to €78,925
- Taxes +€12,612
up €12,612 (+1361.7%), from €926 to €13,539
- Depreciation +€6,173
up €6,173 (+21.7%), from €28,503 to €34,676
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.
Cash bridge derived
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 | €167,648 | €211,983 | +€44,335 | +26.4% |
| Fixed assets | 21/28 | €33,171 | €38,556 | +€5,385 | +16.2% |
| Tangible fixed assets | 22/27 | €33,171 | €38,555 | +€5,384 | +16.2% |
| Plant, machinery and equipment | 23 | €6,962 | €9,926 | +€2,964 | +42.6% |
| Furniture and vehicles | 24 | €26,208 | €22,611 | -€3,597 | -13.7% |
| Other tangible fixed assets | 26 | €0 | €6,018 | +€6,018 | |
| Financial fixed assets | 28 | €0 | €1 | +€1 | |
| Current assets | 29/58 | €134,477 | €173,427 | +€38,951 | +29.0% |
| Amounts receivable within one year | 40/41 | €78,286 | €93,700 | +€15,414 | +19.7% |
| Trade receivables | 40 | €77,986 | €93,700 | +€15,714 | +20.2% |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €53,616 | €75,631 | +€22,015 | +41.1% |
| Deferred charges and accrued income | 490/1 | €2,575 | €4,096 | +€1,521 | +59.1% |
| Total equity and liabilities | 10/49 | €167,648 | €211,983 | +€44,335 | +26.4% |
| Equity | 10/15 | €83,361 | €182,379 | +€99,017 | +118.8% |
| Contributions | 10/11 | €93,400 | €93,400 | = | 0.0% |
| Reserves | 13 | €2,284 | €2,284 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €424 | €424 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,323 | €86,695 | +€99,017 | |
| Amounts payable | 17/49 | €84,286 | €29,604 | -€54,682 | -64.9% |
| Amounts payable within one year | 42/48 | €83,948 | €29,422 | -€54,525 | -65.0% |
| Trade debts | 44 | €9,192 | €5,390 | -€3,802 | -41.4% |
| Suppliers | 440/4 | €9,192 | €5,390 | -€3,802 | -41.4% |
| Taxes, remuneration and social security | 45 | €4,334 | €18,975 | +€14,641 | +337.8% |
| Taxes | 450/3 | €4,334 | €18,975 | +€14,641 | +337.8% |
| Other amounts payable | 47/48 | €70,422 | €5,057 | -€65,365 | -92.8% |
| Accrued charges and deferred income | 492/3 | €339 | €182 | -€157 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,503 | €34,676 | +€6,173 | +21.7% |
| Other operating charges | 640/8 | €871 | €2,250 | +€1,379 | +158.3% |
| Gross operating margin | 9900 | €39,640 | €78,925 | +€39,285 | +99.1% |
| Operating profit (loss) | 9901 | €10,266 | €41,998 | +€31,733 | +309.1% |
| Financial income | 75/76B | €133 | €190,144 | +€190,011 | +143394.0% |
| Recurring financial income | 75 | €133 | €190,144 | +€190,011 | +143394.0% |
| Financial charges | 65/66B | €45 | €119,586 | +€119,541 | +264646.8% |
| Recurring financial charges | 65 | €45 | €95 | +€50 | +110.1% |
| Non-recurring financial charges | 66B | - | €119,491 | +€119,491 | |
| Profit (loss) for the period before taxes | 9903 | €10,353 | €112,556 | +€102,203 | +987.2% |
| Income taxes | 67/77 | €926 | €13,539 | +€12,612 | +1361.7% |
| Profit (loss) for the period | 9904 | €9,427 | €99,017 | +€89,591 | +950.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,427 | €99,017 | +€89,591 | +950.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.