De Wit Metaalconstructie: 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 Wit Metaalconstructie
Largest movements
- Stocks and contracts +€17,177
up €17,177 (+59.9%), from €28,676 to €45,853
of which Contracts in progress: +€17,334
- Cash +€14,068
up €14,068 (+111.0%), from €12,673 to €26,741
mainly Depreciation (+€13,418) and Receivables within one year (+€13,077)
- Tangible fixed assets -€13,417
down €13,417 (-23.3%), from €57,540 to €44,122
of which Furniture and vehicles: -€9,667
- Receivables within one year -€13,077
down €13,077 (-29.3%), from €44,670 to €31,592
of which Trade receivables: -€28,643
- Trade debts +€3,169
up €3,169 (+8.3%), from €38,111 to €41,279
- Tax, wage and social debts -€1,937
down €1,937 (-43.7%), from €4,437 to €2,500
of which Remuneration and social security: -€1,750
- Reserves +€1,927
up €1,927 (+20.1%), from €9,583 to €11,510
- Debts after one year +€1,595
up €1,595 (+2.1%), from €75,038 to €76,633
of which Other amounts payable: +€10,595
- Gross operating margin -€6,654
down €6,654 (-26.6%), from €25,017 to €18,363
- Depreciation +€3,870
up €3,870 (+40.5%), from €9,547 to €13,418
- Taxes -€3,765
down €3,765 (-77.7%), from €4,845 to €1,080
- Financial charges +€1,120
up €1,120 (+837.8%), from €134 to €1,253
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 | €143,669 | €148,422 | +€4,753 | +3.3% |
| Fixed assets | 21/28 | €57,541 | €44,123 | -€13,418 | -23.3% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -28.9% |
| Tangible fixed assets | 22/27 | €57,540 | €44,122 | -€13,417 | -23.3% |
| Plant, machinery and equipment | 23 | €16,051 | €12,301 | -€3,750 | -23.4% |
| Furniture and vehicles | 24 | €41,489 | €31,822 | -€9,667 | -23.3% |
| Current assets | 29/58 | €86,128 | €104,299 | +€18,171 | +21.1% |
| Stocks and contracts in progress | 3 | €28,676 | €45,853 | +€17,177 | +59.9% |
| Stocks | 30/36 | €10,051 | €9,894 | -€157 | -1.6% |
| Contracts in progress | 37 | €18,625 | €35,959 | +€17,334 | +93.1% |
| Amounts receivable within one year | 40/41 | €44,670 | €31,592 | -€13,077 | -29.3% |
| Trade receivables | 40 | €44,338 | €15,696 | -€28,643 | -64.6% |
| Other amounts receivable | 41 | €331 | €15,897 | +€15,565 | +4696.2% |
| Cash at bank and in hand | 54/58 | €12,673 | €26,741 | +€14,068 | +111.0% |
| Deferred charges and accrued income | 490/1 | €110 | €114 | +€4 | +3.3% |
| Total equity and liabilities | 10/49 | €143,669 | €148,422 | +€4,753 | +3.3% |
| Equity | 10/15 | €17,083 | €19,010 | +€1,927 | +11.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €9,583 | €11,510 | +€1,927 | +20.1% |
| Distributable reserves | 133 | €9,583 | €11,510 | +€1,927 | +20.1% |
| Amounts payable | 17/49 | €126,586 | €129,412 | +€2,826 | +2.2% |
| Amounts payable after more than one year | 17 | €75,038 | €76,633 | +€1,595 | +2.1% |
| Financial debts | 170/4 | €36,000 | €27,000 | -€9,000 | -25.0% |
| Other amounts payable | 178/9 | €39,038 | €49,633 | +€10,595 | +27.1% |
| Amounts payable within one year | 42/48 | €51,548 | €52,779 | +€1,232 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €38,111 | €41,279 | +€3,169 | +8.3% |
| Suppliers | 440/4 | €38,111 | €41,279 | +€3,169 | +8.3% |
| Taxes, remuneration and social security | 45 | €4,437 | €2,500 | -€1,937 | -43.7% |
| Taxes | 450/3 | €937 | €750 | -€187 | -20.0% |
| Remuneration and social security | 454/9 | €3,500 | €1,750 | -€1,750 | -50.0% |
| Remuneration, social security and pensions | 62 | €98 | €0 | -€98 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,547 | €13,418 | +€3,870 | +40.5% |
| Other operating charges | 640/8 | €810 | €711 | -€99 | -12.2% |
| Gross operating margin | 9900 | €25,017 | €18,363 | -€6,654 | -26.6% |
| Operating profit (loss) | 9901 | €14,562 | €4,234 | -€10,328 | -70.9% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €134 | €1,253 | +€1,120 | +837.8% |
| Recurring financial charges | 65 | €134 | €1,253 | +€1,120 | +837.8% |
| Profit (loss) for the period before taxes | 9903 | €14,428 | €3,007 | -€11,421 | -79.2% |
| Income taxes | 67/77 | €4,845 | €1,080 | -€3,765 | -77.7% |
| Profit (loss) for the period | 9904 | €9,583 | €1,927 | -€7,656 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,583 | €1,927 | -€7,656 | -79.9% |
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 4 October 2026 via checked.be.