DE SWEEMER PRECISION CASTING: 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.
DE SWEEMER PRECISION CASTING
Largest movements
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Receivables within one year +€189,118
up €189,118 (+30.7%), from €616,420 to €805,538
of which Trade receivables: +€182,929
- Cash +€145,212
up €145,212 (+110.1%), from €131,930 to €277,143
mainly Trade debts (+€310,450) and Current investments (+€250,000)
- Tangible fixed assets +€112,736
up €112,736 (+101.0%), from €111,579 to €224,316
of which Assets under construction and advance payments: +€92,597
- Stocks and contracts +€92,403
up €92,403 (+24.5%), from €376,597 to €469,000
- Trade debts +€310,450
up €310,450 (+146.9%), from €211,330 to €521,779
- Profit (loss) carried forward -€50,157
down €50,157 (-6.5%), from €768,933 to €718,776
- Accrued charges and deferred income +€49,261
up €49,261 (+221.0%), from €22,287 to €71,549
- Tax, wage and social debts -€21,456
down €21,456 (-9.8%), from €219,545 to €198,090
of which Remuneration and social security: -€15,311
- Staff costs -€98,415
down €98,415 (-7.8%), from €1.3m to €1.2m
- Gross operating margin +€91,702
up €91,702 (+8.5%), from €1.1m to €1.2m
- Taxes -€58,481
down €58,481 (-99.2%), from €58,928 to €447
- Depreciation +€11,944
up €11,944 (+55.2%), from €21,652 to €33,596
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 | €1,540,295 | €1,828,533 | +€288,238 | +18.7% |
| Fixed assets | 21/28 | €111,579 | €224,316 | +€112,736 | +101.0% |
| Tangible fixed assets | 22/27 | €111,579 | €224,316 | +€112,736 | +101.0% |
| Land and buildings | 22 | €330 | €22,180 | +€21,850 | +6622.2% |
| Plant, machinery and equipment | 23 | €60,160 | €68,366 | +€8,206 | +13.6% |
| Furniture and vehicles | 24 | €51,089 | €41,172 | -€9,917 | -19.4% |
| Assets under construction and advance payments | 27 | - | €92,597 | +€92,597 | |
| Current assets | 29/58 | €1,428,716 | €1,604,217 | +€175,501 | +12.3% |
| Amounts receivable after more than one year | 29 | €45,685 | €45,685 | = | 0.0% |
| Other amounts receivable | 291 | €45,685 | €45,685 | = | 0.0% |
| Stocks and contracts in progress | 3 | €376,597 | €469,000 | +€92,403 | +24.5% |
| Stocks | 30/36 | €376,597 | €469,000 | +€92,403 | +24.5% |
| Amounts receivable within one year | 40/41 | €616,420 | €805,538 | +€189,118 | +30.7% |
| Trade receivables | 40 | €566,363 | €749,293 | +€182,929 | +32.3% |
| Other amounts receivable | 41 | €50,057 | €56,245 | +€6,189 | +12.4% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €131,930 | €277,143 | +€145,212 | +110.1% |
| Deferred charges and accrued income | 490/1 | €8,083 | €6,851 | -€1,232 | -15.2% |
| Total equity and liabilities | 10/49 | €1,540,295 | €1,828,533 | +€288,238 | +18.7% |
| Equity | 10/15 | €837,133 | €786,976 | -€50,157 | -6.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €768,933 | €718,776 | -€50,157 | -6.5% |
| Amounts payable | 17/49 | €703,162 | €1,041,557 | +€338,394 | +48.1% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €430,875 | €720,008 | +€289,133 | +67.1% |
| Trade debts | 44 | €211,330 | €521,779 | +€310,450 | +146.9% |
| Suppliers | 440/4 | €211,330 | €521,779 | +€310,450 | +146.9% |
| Taxes, remuneration and social security | 45 | €219,545 | €198,090 | -€21,456 | -9.8% |
| Taxes | 450/3 | €69,923 | €63,779 | -€6,144 | -8.8% |
| Remuneration and social security | 454/9 | €149,622 | €134,311 | -€15,311 | -10.2% |
| Other amounts payable | 47/48 | - | €139 | +€139 | |
| Accrued charges and deferred income | 492/3 | €22,287 | €71,549 | +€49,261 | +221.0% |
| Non-recurring operating income | 76A | - | €90,000 | +€90,000 | |
| Remuneration, social security and pensions | 62 | €1,267,835 | €1,169,421 | -€98,415 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,652 | €33,596 | +€11,944 | +55.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,047 | +€4,047 | |
| Other operating charges | 640/8 | €2,172 | €1,813 | -€359 | -16.5% |
| Gross operating margin | 9900 | €1,079,927 | €1,171,629 | +€91,702 | +8.5% |
| Operating profit (loss) | 9901 | -€211,732 | -€37,248 | +€174,484 | +82.4% |
| Financial income | 75/76B | €2,397 | €2,625 | +€227 | +9.5% |
| Recurring financial income | 75 | €2,397 | €2,625 | +€227 | +9.5% |
| Financial charges | 65/66B | €23,880 | €15,086 | -€8,794 | -36.8% |
| Recurring financial charges | 65 | €23,880 | €15,086 | -€8,794 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€233,215 | -€49,709 | +€183,505 | +78.7% |
| Income taxes | 67/77 | €58,928 | €447 | -€58,481 | -99.2% |
| Profit (loss) for the period | 9904 | -€292,143 | -€50,157 | +€241,986 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€292,143 | -€50,157 | +€241,986 | +82.8% |
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 6 October 2026 via checked.be.