DEW-IT: 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.
DEW-IT
Largest movements
- Receivables within one year -€24,441
down €24,441 (-55.7%), from €43,856 to €19,414
of which Other amounts receivable: -€35,847
- Cash +€8,236
up €8,236 (+12.6%), from €65,111 to €73,348
mainly Other debts (+€99,182) and Net result for the year (+€91,783)
- Deferred charges and accrued income +€4,632
up €4,632 (+197.0%), from €2,351 to €6,983
- Profit (loss) carried forward -€116,938
no longer reported in 2025 (was €116,938)
- Other debts +€99,182
new in 2025: €99,182
- Tax, wage and social debts +€9,784
up €9,784 (+174.9%), from €5,594 to €15,378
- Trade debts -€4,198
down €4,198 (-48.4%), from €8,679 to €4,480
- Gross operating margin +€26,205
up €26,205 (+27.1%), from €96,713 to €122,918
- Taxes +€6,690
up €6,690 (+31.0%), from €21,560 to €28,250
- Financial charges +€2,981
up €2,981 (+142.4%), from €2,094 to €5,075
- Financial income +€2,315
up €2,315 (+154.1%), from €1,503 to €3,818
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 | €134,211 | €122,041 | -€12,171 | -9.1% |
| Fixed assets | 21/28 | €1,693 | €1,095 | -€598 | -35.3% |
| Tangible fixed assets | 22/27 | €1,693 | €1,095 | -€598 | -35.3% |
| Plant, machinery and equipment | 23 | €797 | €513 | -€284 | -35.6% |
| Furniture and vehicles | 24 | €897 | €583 | -€314 | -35.0% |
| Current assets | 29/58 | €132,518 | €120,945 | -€11,573 | -8.7% |
| Amounts receivable after more than one year | 29 | €21,200 | €21,200 | = | 0.0% |
| Other amounts receivable | 291 | €21,200 | €21,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,856 | €19,414 | -€24,441 | -55.7% |
| Trade receivables | 40 | €8,009 | €19,414 | +€11,406 | +142.4% |
| Other amounts receivable | 41 | €35,847 | - | -€35,847 | |
| Cash at bank and in hand | 54/58 | €65,111 | €73,348 | +€8,236 | +12.6% |
| Deferred charges and accrued income | 490/1 | €2,351 | €6,983 | +€4,632 | +197.0% |
| Total equity and liabilities | 10/49 | €134,211 | €122,041 | -€12,171 | -9.1% |
| Equity | 10/15 | €119,938 | €3,000 | -€116,938 | -97.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,938 | - | -€116,938 | |
| Amounts payable | 17/49 | €14,273 | €119,041 | +€104,767 | +734.0% |
| Amounts payable within one year | 42/48 | €14,273 | €119,041 | +€104,767 | +734.0% |
| Trade debts | 44 | €8,679 | €4,480 | -€4,198 | -48.4% |
| Suppliers | 440/4 | €8,679 | €4,480 | -€4,198 | -48.4% |
| Taxes, remuneration and social security | 45 | €5,594 | €15,378 | +€9,784 | +174.9% |
| Taxes | 450/3 | €5,594 | €15,378 | +€9,784 | +174.9% |
| Other amounts payable | 47/48 | - | €99,182 | +€99,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329 | €598 | +€269 | +81.6% |
| Other operating charges | 640/8 | €1,243 | €1,030 | -€214 | -17.2% |
| Gross operating margin | 9900 | €96,713 | €122,918 | +€26,205 | +27.1% |
| Operating profit (loss) | 9901 | €95,140 | €121,290 | +€26,150 | +27.5% |
| Financial income | 75/76B | €1,503 | €3,818 | +€2,315 | +154.1% |
| Recurring financial income | 75 | €1,503 | €3,818 | +€2,315 | +154.1% |
| Financial charges | 65/66B | €2,094 | €5,075 | +€2,981 | +142.4% |
| Recurring financial charges | 65 | €2,094 | €5,075 | +€2,981 | +142.4% |
| Profit (loss) for the period before taxes | 9903 | €94,549 | €120,033 | +€25,484 | +27.0% |
| Income taxes | 67/77 | €21,560 | €28,250 | +€6,690 | +31.0% |
| Profit (loss) for the period | 9904 | €72,990 | €91,783 | +€18,793 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,990 | €91,783 | +€18,793 | +25.7% |
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 29 September 2026 via checked.be.