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DEWA: 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.

What changed

DEWA

BE 0733.543.791
NACE 69.203, Activities of company auditors
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€78,478
2024 · €14,757+€63,721
Equity
€254,383
2024 · €175,905+€78,478
Cash
€37,505
2024 · €23,792+€13,714
Balance sheet total
€1.5m
2024 · €1.5m+€18,482

Largest movements

2024 to 2025
Assets

No asset line moved by more than 1% of the balance sheet total.

    Equity and liabilities
    • Reserves +€78,478

      up €78,478 (+47.3%), from €165,905 to €244,383

    • Debts after one year -€56,250

      down €56,250 (-4.2%), from €1.3m to €1.3m

      of which Financial debts: -€1.3m

    Income statement
    • Financial income +€54,995

      up €54,995 (+1864.5%), from €2,950 to €57,945

    • Gross operating margin +€7,172

      up €7,172 (+28.9%), from €24,785 to €31,957

    • Depreciation -€4,583

      down €4,583 (-73.2%), from €6,258 to €1,675

    • Taxes +€1,863

      up €1,863 (+29.0%), from €6,425 to €8,288

    • Other operating charges +€1,304

      new in 2025: €1,304

    From the 2024 result to the 2025 result

    effect on the 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.

    Result 2024 €14,757
    Gross operating margin +€7,172
    Depreciation +€4,583
    Other operating charges -€1,304
    Financial income +€54,995
    Financial charges +€138
    Taxes -€1,863
    Result 2025 €78,478

    Cash bridge derived

    cash 2024 to 2025

    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.

    From operations +€72,456
    Investment -€2,492
    Financing -€56,250
    Cash 2024 €23,792
    Net result for the year +€78,478
    Depreciation +€1,675
    Receivables after one year -€1,695
    Deferred charges and accrued income -€2,256
    Trade debts +€464
    Tax, wage and social debts -€4,153
    Other debts -€57
    Investment in fixed assets (net) -€2,492
    Debts after one year -€56,250
    Cash 2025 €37,505
    Every line side by side 37 lines
    Line Code 2024 2025 Change %
    Total assets 20/58 €1,525,634 €1,544,116 +€18,482 +1.2%
    Fixed assets 21/28 €1,432,588 €1,433,405 +€817 +0.1%
    Tangible fixed assets 22/27 €7,588 €8,405 +€817 +10.8%
    Furniture and vehicles 24 €7,588 €8,405 +€817 +10.8%
    Financial fixed assets 28 €1,425,000 €1,425,000 = 0.0%
    Current assets 29/58 €93,046 €110,711 +€17,665 +19.0%
    Amounts receivable after more than one year 29 €67,798 €69,493 +€1,695 +2.5%
    Other amounts receivable 291 €67,798 €69,493 +€1,695 +2.5%
    Cash at bank and in hand 54/58 €23,792 €37,505 +€13,714 +57.6%
    Deferred charges and accrued income 490/1 €1,456 €3,712 +€2,256 +154.9%
    Total equity and liabilities 10/49 €1,525,634 €1,544,116 +€18,482 +1.2%
    Equity 10/15 €175,905 €254,383 +€78,478 +44.6%
    Contributions 10/11 €10,000 €10,000 = 0.0%
    Reserves 13 €165,905 €244,383 +€78,478 +47.3%
    Distributable reserves 133 €165,905 €244,383 +€78,478 +47.3%
    Amounts payable 17/49 €1,349,729 €1,289,733 -€59,996 -4.4%
    Amounts payable after more than one year 17 €1,335,000 €1,278,750 -€56,250 -4.2%
    Financial debts 170/4 €1,335,000 - -€1.3m
    Other amounts payable 178/9 - €1,278,750 +€1.3m
    Amounts payable within one year 42/48 €14,729 €10,983 -€3,746 -25.4%
    Trade debts 44 €57 €522 +€464 +808.3%
    Suppliers 440/4 €57 €522 +€464 +808.3%
    Taxes, remuneration and social security 45 €10,336 €6,183 -€4,153 -40.2%
    Taxes 450/3 €10,336 €6,183 -€4,153 -40.2%
    Other amounts payable 47/48 €4,335 €4,278 -€57 -1.3%
    Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,258 €1,675 -€4,583 -73.2%
    Other operating charges 640/8 - €1,304 +€1,304
    Gross operating margin 9900 €24,785 €31,957 +€7,172 +28.9%
    Operating profit (loss) 9901 €18,527 €28,978 +€10,451 +56.4%
    Financial income 75/76B €2,950 €57,945 +€54,995 +1864.5%
    Recurring financial income 75 €2,950 €57,945 +€54,995 +1864.5%
    Financial charges 65/66B €295 €157 -€138 -46.8%
    Recurring financial charges 65 €295 €157 -€138 -46.8%
    Profit (loss) for the period before taxes 9903 €21,182 €86,766 +€65,584 +309.6%
    Income taxes 67/77 €6,425 €8,288 +€1,863 +29.0%
    Profit (loss) for the period 9904 €14,757 €78,478 +€63,721 +431.8%
    Profit (loss) for the period to be appropriated 9905 €14,757 €78,478 +€63,721 +431.8%

    Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.