Dare to 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.
Dare to Dewit
Largest movements
- Cash +€68,443
up €68,443 (+362%), from €18,911 to €87,354
mainly Other debts (+€70,398) and Net result for the year (+€49,459)
- Current investments -€9,755
down €9,755 (-100%), from €9,755 to €0
- Tangible fixed assets +€6,763
up €6,763 (+167%), from €4,040 to €10,803
- Receivables within one year -€5,853
down €5,853 (-26.8%), from €21,825 to €15,972
- Other debts +€70,398
up €70,398 (+7,822%), from €900 to €71,298
- Reserves -€34,070
down €34,070 (-100%), from €34,070 to €0
- Tax, wage and social debts +€23,183
up €23,183 (+137%), from €16,868 to €40,052
- Gross operating margin +€19,264
up €19,264 (+41.8%), from €46,130 to €65,394
- Taxes +€3,625
up €3,625 (+41.5%), from €8,742 to €12,367
- Financial income +€1,146
up €1,146 (+602%), from €190 to €1,336
- Depreciation +€942
up €942 (+111%), from €851 to €1,793
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 | €55,938 | €115,280 | +€59,342 | +106% |
| Fixed assets | 21/28 | €4,040 | €10,803 | +€6,763 | +167% |
| Tangible fixed assets | 22/27 | €4,040 | €10,803 | +€6,763 | +167% |
| Plant, machinery and equipment | 23 | €1,436 | €3,284 | +€1,849 | +129% |
| Furniture and vehicles | 24 | €2,604 | €5,324 | +€2,720 | +104% |
| Other tangible fixed assets | 26 | - | €2,195 | +€2,195 | |
| Current assets | 29/58 | €51,898 | €104,477 | +€52,579 | +101% |
| Amounts receivable within one year | 40/41 | €21,825 | €15,972 | -€5,853 | -26.8% |
| Trade receivables | 40 | €21,825 | €15,972 | -€5,853 | -26.8% |
| Current investments | 50/53 | €9,755 | €0 | -€9,755 | -100% |
| Cash at bank and in hand | 54/58 | €18,911 | €87,354 | +€68,443 | +362% |
| Deferred charges and accrued income | 490/1 | €1,406 | €1,151 | -€255 | -18.1% |
| Total equity and liabilities | 10/49 | €55,938 | €115,280 | +€59,342 | +106% |
| Equity | 10/15 | €37,070 | €3,000 | -€34,070 | -91.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,070 | €0 | -€34,070 | -100% |
| Distributable reserves | 133 | €34,070 | €0 | -€34,070 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,868 | €112,280 | +€93,412 | +495% |
| Amounts payable within one year | 42/48 | €18,868 | €112,280 | +€93,412 | +495% |
| Trade debts | 44 | €1,100 | €930 | -€170 | -15.5% |
| Suppliers | 440/4 | €1,100 | €930 | -€170 | -15.5% |
| Taxes, remuneration and social security | 45 | €16,868 | €40,052 | +€23,183 | +137% |
| Taxes | 450/3 | €16,868 | €40,052 | +€23,183 | +137% |
| Other amounts payable | 47/48 | €900 | €71,298 | +€70,398 | +7,822% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €1,793 | +€942 | +111% |
| Other operating charges | 640/8 | €311 | €63 | -€248 | -79.6% |
| Gross operating margin | 9900 | €46,130 | €65,394 | +€19,264 | +41.8% |
| Operating profit (loss) | 9901 | €44,969 | €63,538 | +€18,569 | +41.3% |
| Financial income | 75/76B | €190 | €1,336 | +€1,146 | +602% |
| Recurring financial income | 75 | €190 | €1,336 | +€1,146 | +602% |
| Financial charges | 65/66B | €3,371 | €3,048 | -€323 | -9.6% |
| Recurring financial charges | 65 | €3,371 | €3,048 | -€323 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €41,788 | €61,826 | +€20,038 | +48.0% |
| Income taxes | 67/77 | €8,742 | €12,367 | +€3,625 | +41.5% |
| Profit (loss) for the period | 9904 | €33,046 | €49,459 | +€16,413 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,046 | €49,459 | +€16,413 | +49.7% |
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 24 October 2026 via checked.be.