DE WITTE ABEEL: 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 WITTE ABEEL
Largest movements
- Cash +€37,009
up €37,009 (+566%), from €6,536 to €43,545
mainly Net result for the year (+€28,747) and Depreciation (+€23,425)
- Tangible fixed assets -€20,735
down €20,735 (-30.4%), from €68,232 to €47,497
of which Furniture and vehicles: -€18,945
- Current investments +€20,587
up €20,587 (+26.8%), from €76,736 to €97,323
- Receivables within one year -€14,240
down €14,240 (-98.1%), from €14,515 to €276
of which Trade receivables: -€11,461
- Reserves +€28,747
up €28,747 (+25.3%), from €113,594 to €142,341
- Debts after one year -€9,997
down €9,997 (-49.3%), from €20,284 to €10,287
- Tax, wage and social debts +€7,073
up €7,073 (+129%), from €5,498 to €12,571
- Short-term financial debts -€2,384
down €2,384 (-100%), from €2,384 to €0
- Other operating charges -€14,686
down €14,686 (-82.7%), from €17,750 to €3,064
- Depreciation +€4,213
up €4,213 (+21.9%), from €19,212 to €23,425
- Taxes +€4,158
up €4,158 (+48.7%), from €8,531 to €12,689
- Gross operating margin +€4,011
up €4,011 (+6.2%), from €65,173 to €69,185
- Staff costs -€932
down €932 (-45.7%), from €2,039 to €1,107
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 | €166,019 | €188,791 | +€22,772 | +13.7% |
| Fixed assets | 21/28 | €68,232 | €47,497 | -€20,735 | -30.4% |
| Tangible fixed assets | 22/27 | €68,232 | €47,497 | -€20,735 | -30.4% |
| Land and buildings | 22 | €11,391 | €9,600 | -€1,790 | -15.7% |
| Furniture and vehicles | 24 | €56,842 | €37,897 | -€18,945 | -33.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €97,787 | €141,294 | +€43,507 | +44.5% |
| Amounts receivable within one year | 40/41 | €14,515 | €276 | -€14,240 | -98.1% |
| Trade receivables | 40 | €11,737 | €276 | -€11,461 | -97.7% |
| Other amounts receivable | 41 | €2,778 | €0 | -€2,778 | -100% |
| Current investments | 50/53 | €76,736 | €97,323 | +€20,587 | +26.8% |
| Cash at bank and in hand | 54/58 | €6,536 | €43,545 | +€37,009 | +566% |
| Deferred charges and accrued income | 490/1 | - | €150 | +€150 | |
| Total equity and liabilities | 10/49 | €166,019 | €188,791 | +€22,772 | +13.7% |
| Equity | 10/15 | €119,794 | €148,541 | +€28,747 | +24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €113,594 | €142,341 | +€28,747 | +25.3% |
| Distributable reserves | 133 | €113,594 | €142,341 | +€28,747 | +25.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,225 | €40,250 | -€5,975 | -12.9% |
| Amounts payable after more than one year | 17 | €20,284 | €10,287 | -€9,997 | -49.3% |
| Financial debts | 170/4 | €20,284 | €10,287 | -€9,997 | -49.3% |
| Amounts payable within one year | 42/48 | €25,941 | €29,963 | +€4,022 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €9,716 | €9,997 | +€281 | +2.9% |
| Financial debts | 43 | €2,384 | €0 | -€2,384 | -100% |
| Credit institutions | 430/8 | €2,384 | €0 | -€2,384 | -100% |
| Trade debts | 44 | €665 | €109 | -€556 | -83.6% |
| Suppliers | 440/4 | €665 | €109 | -€556 | -83.6% |
| Taxes, remuneration and social security | 45 | €5,498 | €12,571 | +€7,073 | +129% |
| Taxes | 450/3 | €5,498 | €12,571 | +€7,073 | +129% |
| Other amounts payable | 47/48 | €7,678 | €7,286 | -€392 | -5.1% |
| Remuneration, social security and pensions | 62 | €2,039 | €1,107 | -€932 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,212 | €23,425 | +€4,213 | +21.9% |
| Other operating charges | 640/8 | €17,750 | €3,064 | -€14,686 | -82.7% |
| Gross operating margin | 9900 | €65,173 | €69,185 | +€4,011 | +6.2% |
| Operating profit (loss) | 9901 | €26,173 | €41,589 | +€15,416 | +58.9% |
| Financial income | 75/76B | €961 | €1,595 | +€634 | +66.0% |
| Recurring financial income | 75 | €961 | €1,595 | +€634 | +66.0% |
| Financial charges | 65/66B | €905 | €1,748 | +€843 | +93.1% |
| Recurring financial charges | 65 | €905 | €1,748 | +€843 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | €26,229 | €41,436 | +€15,207 | +58.0% |
| Income taxes | 67/77 | €8,531 | €12,689 | +€4,158 | +48.7% |
| Profit (loss) for the period | 9904 | €17,698 | €28,747 | +€11,049 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,698 | €28,747 | +€11,049 | +62.4% |
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 14 October 2026 via checked.be.