DeWa Concept: 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.
DeWa Concept
Largest movements
- Deferred charges and accrued income +€893,352
up €893,352 (+190%), from €471,215 to €1.4m
- Receivables within one year +€77,384
up €77,384 (+1,273%), from €6,079 to €83,463
of which Trade receivables: +€73,301
- Other debts +€900,735
up €900,735 (+85.4%), from €1.1m to €2.0m
- Trade debts +€98,630
up €98,630 (+682%), from €14,467 to €113,097
- Profit (loss) carried forward -€28,379
down €28,379 (-64.4%), from -€44,074 to -€72,453
- Gross operating margin -€5,312
down €5,312 (-26.3%), from -€20,228 to -€25,540
- Other operating charges -€2,713
down €2,713 (-65.1%), from €4,171 to €1,457
- Financial charges +€1,052
up €1,052 (+2,417%), from €44 to €1,095
- Financial income +€292
new in 2025: €292
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 | €1,040,570 | €2,011,872 | +€971,302 | +93.3% |
| Fixed assets | 21/28 | €1,294 | €716 | -€578 | -44.7% |
| Tangible fixed assets | 22/27 | €1,294 | €716 | -€578 | -44.7% |
| Furniture and vehicles | 24 | €1,294 | €716 | -€578 | -44.7% |
| Current assets | 29/58 | €1,039,276 | €2,011,156 | +€971,880 | +93.5% |
| Stocks and contracts in progress | 3 | €445,120 | €445,120 | = | 0.0% |
| Stocks | 30/36 | €445,120 | €445,120 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,079 | €83,463 | +€77,384 | +1,273% |
| Trade receivables | 40 | €5,513 | €78,814 | +€73,301 | +1,330% |
| Other amounts receivable | 41 | €566 | €4,650 | +€4,084 | +722% |
| Cash at bank and in hand | 54/58 | €116,862 | €118,006 | +€1,143 | +1.0% |
| Deferred charges and accrued income | 490/1 | €471,215 | €1,364,567 | +€893,352 | +190% |
| Total equity and liabilities | 10/49 | €1,040,570 | €2,011,872 | +€971,302 | +93.3% |
| Equity | 10/15 | -€29,074 | -€57,453 | -€28,379 | -97.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,074 | -€72,453 | -€28,379 | -64.4% |
| Amounts payable | 17/49 | €1,069,644 | €2,069,324 | +€999,680 | +93.5% |
| Amounts payable within one year | 42/48 | €1,069,644 | €2,069,324 | +€999,680 | +93.5% |
| Trade debts | 44 | €14,467 | €113,097 | +€98,630 | +682% |
| Suppliers | 440/4 | €14,467 | €113,097 | +€98,630 | +682% |
| Taxes, remuneration and social security | 45 | - | €315 | +€315 | |
| Taxes | 450/3 | - | €315 | +€315 | |
| Other amounts payable | 47/48 | €1,055,178 | €1,955,913 | +€900,735 | +85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €578 | +€138 | +31.3% |
| Other operating charges | 640/8 | €4,171 | €1,457 | -€2,713 | -65.1% |
| Gross operating margin | 9900 | -€20,228 | -€25,540 | -€5,312 | -26.3% |
| Operating profit (loss) | 9901 | -€24,839 | -€27,575 | -€2,736 | -11.0% |
| Financial income | 75/76B | - | €292 | +€292 | |
| Recurring financial income | 75 | - | €292 | +€292 | |
| Financial charges | 65/66B | €44 | €1,095 | +€1,052 | +2,417% |
| Recurring financial charges | 65 | €44 | €1,095 | +€1,052 | +2,417% |
| Profit (loss) for the period before taxes | 9903 | -€24,883 | -€28,379 | -€3,496 | -14.0% |
| Profit (loss) for the period | 9904 | -€24,883 | -€28,379 | -€3,496 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,883 | -€28,379 | -€3,496 | -14.0% |
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 15 October 2026 via checked.be.