DE WIT FILIP: 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 FILIP
Largest movements
- Receivables within one year -€10,744
down €10,744 (-62.6%), from €17,163 to €6,419
of which Other amounts receivable: -€6,296
- Cash +€8,673
up €8,673 (+59.3%), from €14,636 to €23,308
mainly Receivables within one year (+€10,744) and Depreciation (+€1,446)
- Tangible fixed assets -€1,446
down €1,446 (-22.8%), from €6,343 to €4,896
of which Land and buildings: -€1,085
- Profit (loss) carried forward -€2,858
down €2,858 (-5.9%), from -€48,548 to -€51,406
- Trade debts -€1,429
no longer reported in 2025 (was €1,429)
- Tax, wage and social debts +€768
up €768 (+34.6%), from €2,219 to €2,988
- Gross operating margin +€37,167
up €37,167, from -€35,260 to €1,907
- Other operating charges +€1,494
up €1,494 (+285%), from €524 to €2,018
- Financial charges +€563
up €563 (+76.3%), from €737 to €1,300
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 | €38,142 | €34,624 | -€3,518 | -9.2% |
| Fixed assets | 21/28 | €6,343 | €4,896 | -€1,446 | -22.8% |
| Tangible fixed assets | 22/27 | €6,343 | €4,896 | -€1,446 | -22.8% |
| Land and buildings | 22 | €5,936 | €4,851 | -€1,085 | -18.3% |
| Plant, machinery and equipment | 23 | €407 | €45 | -€361 | -88.9% |
| Current assets | 29/58 | €31,799 | €29,727 | -€2,072 | -6.5% |
| Amounts receivable within one year | 40/41 | €17,163 | €6,419 | -€10,744 | -62.6% |
| Trade receivables | 40 | €6,852 | €2,403 | -€4,449 | -64.9% |
| Other amounts receivable | 41 | €10,312 | €4,016 | -€6,296 | -61.1% |
| Cash at bank and in hand | 54/58 | €14,636 | €23,308 | +€8,673 | +59.3% |
| Total equity and liabilities | 10/49 | €38,142 | €34,624 | -€3,518 | -9.2% |
| Equity | 10/15 | €34,494 | €31,636 | -€2,858 | -8.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €64,450 | €64,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,214 | €13,214 | = | 0.0% |
| Distributable reserves | 133 | €49,377 | €49,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,548 | -€51,406 | -€2,858 | -5.9% |
| Amounts payable | 17/49 | €3,648 | €2,988 | -€660 | -18.1% |
| Amounts payable within one year | 42/48 | €3,648 | €2,988 | -€660 | -18.1% |
| Trade debts | 44 | €1,429 | - | -€1,429 | |
| Bills of exchange payable | 441 | €1,429 | - | -€1,429 | |
| Taxes, remuneration and social security | 45 | €2,219 | €2,988 | +€768 | +34.6% |
| Taxes | 450/3 | €2,219 | €2,988 | +€768 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,671 | €1,446 | -€224 | -13.4% |
| Other operating charges | 640/8 | €524 | €2,018 | +€1,494 | +285% |
| Gross operating margin | 9900 | -€35,260 | €1,907 | +€37,167 | |
| Operating profit (loss) | 9901 | -€37,455 | -€1,557 | +€35,898 | +95.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €737 | €1,300 | +€563 | +76.3% |
| Recurring financial charges | 65 | €737 | €1,300 | +€563 | +76.3% |
| Profit (loss) for the period before taxes | 9903 | -€38,192 | -€2,858 | +€35,334 | +92.5% |
| Profit (loss) for the period | 9904 | -€38,192 | -€2,858 | +€35,334 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,192 | -€2,858 | +€35,334 | +92.5% |
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 20 October 2026 via checked.be.