DAWIMA: 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.
DAWIMA
Largest movements
- Receivables within one year +€28,267
up €28,267 (+1532.3%), from €1,845 to €30,111
- Tangible fixed assets -€8,928
down €8,928 (-27.0%), from €33,011 to €24,083
- Cash +€5,455
up €5,455 (+77.3%), from €7,056 to €12,511
mainly Other debts (+€29,956) and Depreciation (+€8,928)
- Other debts +€29,956
up €29,956 (+154.8%), from €19,351 to €49,307
- Trade debts -€2,117
down €2,117 (-42.2%), from €5,015 to €2,899
- Profit (loss) carried forward -€2,053
down €2,053 (-5.2%), from -€39,651 to -€41,704
- Accrued charges and deferred income -€1,394
down €1,394 (-100.0%), from €1,394 to €0
- Gross operating margin +€16,955
up €16,955, from -€6,287 to €10,668
- Depreciation -€1,663
down €1,663 (-15.7%), from €10,591 to €8,928
- Financial income +€585
up €585 (+84.4%), from €693 to €1,277
- Other operating charges +€269
up €269 (+8.4%), from €3,218 to €3,488
- Financial charges +€142
up €142 (+9.8%), from €1,441 to €1,582
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,759 | €78,151 | +€24,392 | +45.4% |
| Fixed assets | 21/28 | €33,011 | €24,083 | -€8,928 | -27.0% |
| Tangible fixed assets | 22/27 | €33,011 | €24,083 | -€8,928 | -27.0% |
| Land and buildings | 22 | €33,011 | €24,083 | -€8,928 | -27.0% |
| Current assets | 29/58 | €20,748 | €54,068 | +€33,320 | +160.6% |
| Amounts receivable within one year | 40/41 | €1,845 | €30,111 | +€28,267 | +1532.3% |
| Other amounts receivable | 41 | €1,845 | €30,111 | +€28,267 | +1532.3% |
| Current investments | 50/53 | €11,445 | €11,445 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,056 | €12,511 | +€5,455 | +77.3% |
| Deferred charges and accrued income | 490/1 | €401 | €0 | -€401 | -100.0% |
| Total equity and liabilities | 10/49 | €53,759 | €78,151 | +€24,392 | +45.4% |
| Equity | 10/15 | €27,999 | €25,946 | -€2,053 | -7.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | - | €61,500 | +€61,500 | |
| Issued capital | 100 | - | €61,500 | +€61,500 | |
| Outside capital | 11 | €61,500 | - | -€61,500 | |
| Other | 1109/19 | €61,500 | - | -€61,500 | |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | - | €6,150 | +€6,150 | |
| Reserves not available under the articles | 1311 | €6,150 | - | -€6,150 | |
| Profit (loss) carried forward | 14 | -€39,651 | -€41,704 | -€2,053 | -5.2% |
| Amounts payable | 17/49 | €25,760 | €52,205 | +€26,445 | +102.7% |
| Amounts payable within one year | 42/48 | €24,366 | €52,205 | +€27,839 | +114.3% |
| Trade debts | 44 | €5,015 | €2,899 | -€2,117 | -42.2% |
| Suppliers | 440/4 | €5,015 | €2,899 | -€2,117 | -42.2% |
| Other amounts payable | 47/48 | €19,351 | €49,307 | +€29,956 | +154.8% |
| Accrued charges and deferred income | 492/3 | €1,394 | €0 | -€1,394 | -100.0% |
| Non-recurring operating income | 76A | €1,083 | €0 | -€1,083 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,591 | €8,928 | -€1,663 | -15.7% |
| Other operating charges | 640/8 | €3,218 | €3,488 | +€269 | +8.4% |
| Gross operating margin | 9900 | -€6,287 | €10,668 | +€16,955 | |
| Operating profit (loss) | 9901 | -€20,096 | -€1,748 | +€18,349 | +91.3% |
| Financial income | 75/76B | €693 | €1,277 | +€585 | +84.4% |
| Recurring financial income | 75 | €693 | €1,277 | +€585 | +84.4% |
| Financial charges | 65/66B | €1,441 | €1,582 | +€142 | +9.8% |
| Recurring financial charges | 65 | €1,441 | €1,582 | +€142 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,844 | -€2,053 | +€18,792 | +90.2% |
| Profit (loss) for the period | 9904 | -€20,844 | -€2,053 | +€18,792 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,844 | -€2,053 | +€18,792 | +90.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.