Debouchage Dewame: 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.
Debouchage Dewame
Largest movements
- Tangible fixed assets -€16,254
down €16,254 (-35.9%), from €45,266 to €29,012
of which Furniture and vehicles: -€12,742
- Receivables within one year +€3,747
up €3,747 (+29.2%), from €12,840 to €16,587
of which Trade receivables: +€3,979
- Cash -€852
down €852 (-5.1%), from €16,841 to €15,989
mainly Debts after one year (-€7,495) and Net result for the year (-€4,520)
- Debts after one year -€7,495
down €7,495 (-29.1%), from €25,776 to €18,281
- Reserves -€4,520
down €4,520 (-21.4%), from €21,093 to €16,573
- Other debts +€3,713
up €3,713 (+56.0%), from €6,628 to €10,341
- Current portion of long-term debt -€3,625
down €3,625 (-32.6%), from €11,121 to €7,495
- Tax, wage and social debts -€1,566
down €1,566 (-51.4%), from €3,044 to €1,478
- Gross operating margin -€5,791
down €5,791 (-24.9%), from €23,297 to €17,506
- Depreciation +€4,923
up €4,923 (+35.9%), from €13,707 to €18,629
- Taxes -€2,533
down €2,533 (-83.2%), from €3,044 to €511
- Financial charges +€324
up €324 (+19.3%), from €1,674 to €1,998
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 | €75,418 | €62,057 | -€13,360 | -17.7% |
| Fixed assets | 21/28 | €45,736 | €29,482 | -€16,254 | -35.5% |
| Tangible fixed assets | 22/27 | €45,266 | €29,012 | -€16,254 | -35.9% |
| Plant, machinery and equipment | 23 | €10,137 | €6,625 | -€3,512 | -34.6% |
| Furniture and vehicles | 24 | €35,129 | €22,386 | -€12,742 | -36.3% |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €29,681 | €32,576 | +€2,894 | +9.8% |
| Amounts receivable within one year | 40/41 | €12,840 | €16,587 | +€3,747 | +29.2% |
| Trade receivables | 40 | €12,608 | €16,587 | +€3,979 | +31.6% |
| Other amounts receivable | 41 | €232 | - | -€232 | |
| Cash at bank and in hand | 54/58 | €16,841 | €15,989 | -€852 | -5.1% |
| Total equity and liabilities | 10/49 | €75,418 | €62,057 | -€13,360 | -17.7% |
| Equity | 10/15 | €27,093 | €22,573 | -€4,520 | -16.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €21,093 | €16,573 | -€4,520 | -21.4% |
| Distributable reserves | 133 | €21,093 | €16,573 | -€4,520 | -21.4% |
| Amounts payable | 17/49 | €48,324 | €39,484 | -€8,840 | -18.3% |
| Amounts payable after more than one year | 17 | €25,776 | €18,281 | -€7,495 | -29.1% |
| Financial debts | 170/4 | €25,776 | €18,281 | -€7,495 | -29.1% |
| Amounts payable within one year | 42/48 | €22,548 | €21,203 | -€1,345 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €11,121 | €7,495 | -€3,625 | -32.6% |
| Trade debts | 44 | €1,755 | €1,889 | +€133 | +7.6% |
| Suppliers | 440/4 | €1,755 | €1,889 | +€133 | +7.6% |
| Taxes, remuneration and social security | 45 | €3,044 | €1,478 | -€1,566 | -51.4% |
| Taxes | 450/3 | €3,044 | €1,478 | -€1,566 | -51.4% |
| Other amounts payable | 47/48 | €6,628 | €10,341 | +€3,713 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,707 | €18,629 | +€4,923 | +35.9% |
| Other operating charges | 640/8 | €876 | €890 | +€14 | +1.6% |
| Gross operating margin | 9900 | €23,297 | €17,506 | -€5,791 | -24.9% |
| Operating profit (loss) | 9901 | €8,715 | -€2,013 | -€10,728 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -58.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -58.8% |
| Financial charges | 65/66B | €1,674 | €1,998 | +€324 | +19.3% |
| Recurring financial charges | 65 | €1,674 | €1,998 | +€324 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €7,042 | -€4,010 | -€11,052 | |
| Income taxes | 67/77 | €3,044 | €511 | -€2,533 | -83.2% |
| Profit (loss) for the period | 9904 | €3,999 | -€4,520 | -€8,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,999 | -€4,520 | -€8,519 |
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 24 October 2026 via checked.be.