DEW PRODUCTION: 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.
DEW PRODUCTION
Largest movements
- Cash -€18,405
down €18,405 (-15.3%), from €120,019 to €101,614
mainly Accrued charges and deferred income (-€18,347) and Receivables within one year (-€15,803)
- Receivables within one year +€15,803
up €15,803 (+73.1%), from €21,622 to €37,425
of which Other amounts receivable: +€16,501
- Tangible fixed assets -€10,533
down €10,533 (-21.1%), from €49,968 to €39,435
of which Land and buildings: -€10,247
- Accrued charges and deferred income -€18,347
down €18,347 (-65.8%), from €27,896 to €9,549
- Reserves +€8,350
up €8,350 (+12.9%), from €64,610 to €72,960
of which Distributable reserves: +€8,350
- Trade debts -€6,350
down €6,350 (-77.2%), from €8,230 to €1,880
- Gross operating margin +€6,701
up €6,701 (+31.7%), from €21,170 to €27,871
- Taxes +€1,688
up €1,688 (+88.1%), from €1,916 to €3,604
- Financial charges -€323
down €323 (-28.8%), from €1,123 to €800
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 | €318,824 | €305,689 | -€13,135 | -4.1% |
| Fixed assets | 21/28 | €50,183 | €39,650 | -€10,533 | -21.0% |
| Tangible fixed assets | 22/27 | €49,968 | €39,435 | -€10,533 | -21.1% |
| Land and buildings | 22 | €49,239 | €38,992 | -€10,247 | -20.8% |
| Furniture and vehicles | 24 | €729 | €443 | -€286 | -39.2% |
| Financial fixed assets | 28 | €215 | €215 | = | 0.0% |
| Current assets | 29/58 | €268,641 | €266,039 | -€2,602 | -1.0% |
| Amounts receivable after more than one year | 29 | €127,000 | €127,000 | = | 0.0% |
| Other amounts receivable | 291 | €127,000 | €127,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,622 | €37,425 | +€15,803 | +73.1% |
| Trade receivables | 40 | €698 | - | -€698 | |
| Other amounts receivable | 41 | €20,924 | €37,425 | +€16,501 | +78.9% |
| Cash at bank and in hand | 54/58 | €120,019 | €101,614 | -€18,405 | -15.3% |
| Total equity and liabilities | 10/49 | €318,824 | €305,689 | -€13,135 | -4.1% |
| Equity | 10/15 | €274,711 | €283,095 | +€8,384 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,610 | €72,960 | +€8,350 | +12.9% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €45,860 | €54,210 | +€8,350 | +18.2% |
| Profit (loss) carried forward | 14 | €203,901 | €203,935 | +€34 | 0.0% |
| Amounts payable | 17/49 | €44,113 | €22,594 | -€21,519 | -48.8% |
| Amounts payable within one year | 42/48 | €16,217 | €13,045 | -€3,172 | -19.6% |
| Financial debts | 43 | €23 | €11 | -€12 | -52.2% |
| Credit institutions | 430/8 | €23 | €11 | -€12 | -52.2% |
| Trade debts | 44 | €8,230 | €1,880 | -€6,350 | -77.2% |
| Suppliers | 440/4 | €8,230 | €1,880 | -€6,350 | -77.2% |
| Taxes, remuneration and social security | 45 | €4,964 | €6,654 | +€1,690 | +34.0% |
| Taxes | 450/3 | €4,964 | €3,654 | -€1,310 | -26.4% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €3,000 | €4,500 | +€1,500 | +50.0% |
| Accrued charges and deferred income | 492/3 | €27,896 | €9,549 | -€18,347 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,533 | €10,533 | = | 0.0% |
| Other operating charges | 640/8 | €40 | €50 | +€10 | +25.0% |
| Gross operating margin | 9900 | €21,170 | €27,871 | +€6,701 | +31.7% |
| Operating profit (loss) | 9901 | €10,597 | €17,288 | +€6,691 | +63.1% |
| Financial charges | 65/66B | €1,123 | €800 | -€323 | -28.8% |
| Recurring financial charges | 65 | €1,123 | €800 | -€323 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €9,474 | €16,488 | +€7,014 | +74.0% |
| Income taxes | 67/77 | €1,916 | €3,604 | +€1,688 | +88.1% |
| Profit (loss) for the period | 9904 | €7,558 | €12,884 | +€5,326 | +70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,558 | €12,884 | +€5,326 | +70.5% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.