DE WIT CONSTRUCTIES: 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.
DE WIT CONSTRUCTIES
Largest movements
- Receivables within one year -€103,103
down €103,103 (-55.6%), from €185,428 to €82,324
of which Trade receivables: -€106,733
- Stocks and contracts +€61,914
up €61,914 (+126.1%), from €49,116 to €111,030
- Tangible fixed assets +€10,489
up €10,489 (+2.2%), from €481,801 to €492,290
of which Furniture and vehicles: +€31,921
- Trade debts -€45,485
down €45,485 (-58.5%), from €77,752 to €32,267
- Debts after one year +€33,625
up €33,625 (+16.0%), from €209,719 to €243,344
- Accrued charges and deferred income -€24,228
down €24,228 (-100.0%), from €24,228 to €0
- Other debts -€18,995
down €18,995 (-8.8%), from €217,073 to €198,079
- Tax, wage and social debts +€15,114
up €15,114 (+29.3%), from €51,588 to €66,702
of which Remuneration and social security: +€11,598
- Staff costs +€32,633
up €32,633 (+11.4%), from €286,286 to €318,920
- Depreciation +€10,061
up €10,061 (+23.4%), from €43,022 to €53,083
- Financial charges -€5,894
down €5,894 (-65.0%), from €9,069 to €3,175
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 | €873,603 | €843,517 | -€30,086 | -3.4% |
| Fixed assets | 21/28 | €483,288 | €493,777 | +€10,489 | +2.2% |
| Tangible fixed assets | 22/27 | €481,801 | €492,290 | +€10,489 | +2.2% |
| Land and buildings | 22 | €52,877 | €37,020 | -€15,858 | -30.0% |
| Plant, machinery and equipment | 23 | €267,107 | €275,954 | +€8,847 | +3.3% |
| Furniture and vehicles | 24 | €147,395 | €179,316 | +€31,921 | +21.7% |
| Leasing and similar rights | 25 | €14,421 | €0 | -€14,421 | -100.0% |
| Financial fixed assets | 28 | €1,487 | €1,487 | = | 0.0% |
| Current assets | 29/58 | €390,315 | €349,740 | -€40,575 | -10.4% |
| Stocks and contracts in progress | 3 | €49,116 | €111,030 | +€61,914 | +126.1% |
| Stocks | 30/36 | €49,116 | €111,030 | +€61,914 | +126.1% |
| Amounts receivable within one year | 40/41 | €185,428 | €82,324 | -€103,103 | -55.6% |
| Trade receivables | 40 | €180,683 | €73,950 | -€106,733 | -59.1% |
| Other amounts receivable | 41 | €4,745 | €8,374 | +€3,630 | +76.5% |
| Cash at bank and in hand | 54/58 | €133,336 | €131,486 | -€1,850 | -1.4% |
| Deferred charges and accrued income | 490/1 | €22,435 | €24,900 | +€2,465 | +11.0% |
| Total equity and liabilities | 10/49 | €873,603 | €843,517 | -€30,086 | -3.4% |
| Equity | 10/15 | €291,797 | €293,416 | +€1,619 | +0.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,970 | €6,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €773 | €773 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,853 | €224,472 | +€1,619 | +0.7% |
| Amounts payable | 17/49 | €581,806 | €550,101 | -€31,705 | -5.4% |
| Amounts payable after more than one year | 17 | €209,719 | €243,344 | +€33,625 | +16.0% |
| Financial debts | 170/4 | €209,719 | €243,344 | +€33,625 | +16.0% |
| Amounts payable within one year | 42/48 | €347,860 | €306,757 | -€41,103 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €1,447 | €9,709 | +€8,262 | +571.2% |
| Trade debts | 44 | €77,752 | €32,267 | -€45,485 | -58.5% |
| Suppliers | 440/4 | €77,752 | €32,267 | -€45,485 | -58.5% |
| Taxes, remuneration and social security | 45 | €51,588 | €66,702 | +€15,114 | +29.3% |
| Taxes | 450/3 | €9,085 | €12,601 | +€3,516 | +38.7% |
| Remuneration and social security | 454/9 | €42,503 | €54,101 | +€11,598 | +27.3% |
| Other amounts payable | 47/48 | €217,073 | €198,079 | -€18,995 | -8.8% |
| Accrued charges and deferred income | 492/3 | €24,228 | €0 | -€24,228 | -100.0% |
| Remuneration, social security and pensions | 62 | €286,286 | €318,920 | +€32,633 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,022 | €53,083 | +€10,061 | +23.4% |
| Other operating charges | 640/8 | €5,859 | €6,111 | +€251 | +4.3% |
| Gross operating margin | 9900 | €378,168 | €380,077 | +€1,909 | +0.5% |
| Operating profit (loss) | 9901 | €43,001 | €1,964 | -€41,037 | -95.4% |
| Financial income | 75/76B | €601 | €3,127 | +€2,526 | +419.9% |
| Recurring financial income | 75 | €601 | €3,127 | +€2,526 | +419.9% |
| Financial charges | 65/66B | €9,069 | €3,175 | -€5,894 | -65.0% |
| Recurring financial charges | 65 | €9,069 | €3,175 | -€5,894 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | €34,534 | €1,916 | -€32,617 | -94.5% |
| Income taxes | 67/77 | €309 | €297 | -€12 | -4.0% |
| Profit (loss) for the period | 9904 | €34,224 | €1,619 | -€32,605 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,224 | €1,619 | -€32,605 | -95.3% |
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 10 October 2026 via checked.be.