Dewa-Fleur: what changed
What changed
Dewa-Fleur
NACE 46.220, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€1,382
2024 · -€3,625+€5,007
Equity
€219,253
2024 · €217,871+€1,382
Cash
€63,551
2024 · €28,988+€34,563
Balance sheet total
€297,921
2024 · €287,166+€10,755
Largest movements
Assets
- Tangible fixed assets +€63,231
up €63,231 (+125%), from €50,444 to €113,676
of which Furniture and vehicles: +€46,415
- Receivables within one year -€40,863
down €40,863 (-64.9%), from €62,986 to €22,124
of which Trade receivables: -€34,074
- Current investments -€40,000
down €40,000 (-40.0%), from €100,000 to €60,000
- Cash +€34,563
up €34,563 (+119%), from €28,988 to €63,551
mainly Receivables within one year (+€40,863) and Current investments (+€40,000)
- Stocks and contracts -€6,730
down €6,730 (-15.2%), from €44,403 to €37,673
Equity and liabilities
- Debts after one year +€18,125
new in 2025: €18,125
- Trade debts -€13,424
down €13,424 (-28.4%), from €47,270 to €33,847
- Current portion of long-term debt +€7,500
new in 2025: €7,500
Income statement
- Gross operating margin +€15,047
up €15,047 (+142%), from €10,584 to €25,631
- Depreciation +€9,497
up €9,497 (+66.0%), from €14,400 to €23,897
- Financial income +€1,101
up €1,101 (+59.3%), from €1,856 to €2,957
- Financial charges +€501
up €501 (+31.4%), from €1,596 to €2,097
- Other operating charges +€465
up €465 (+65.6%), from €708 to €1,173
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,625
Gross operating margin
+€15,047
Depreciation
-€9,497
Other operating charges
-€465
Financial income
+€1,101
Financial charges
-€501
Taxes
+€123
Deferred taxes and other
-€800
Result 2025
€1,382
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€56,747
Investment
-€47,128
Financing
+€24,944
Cash 2024
€28,988
From operations (derived)
+€56,747
Net result for the year
+€1,382
Depreciation
+€23,897
Stocks and contracts
+€6,730
Receivables within one year
+€40,863
Deferred charges and accrued income
-€554
Trade debts
-€13,424
Tax, wage and social debts
-€62
Other debts
-€2,085
Investment (derived)
-€47,128
Investment in fixed assets (net)
-€87,128
Current investments
+€40,000
Financing
+€24,944
Debts after one year
+€18,125
Current portion of long-term debt
+€7,500
Short-term financial debts
-€681
Cash 2025
€63,551
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,166 | €297,921 | +€10,755 | +3.7% |
| Fixed assets | 21/28 | €50,444 | €113,676 | +€63,231 | +125% |
| Tangible fixed assets | 22/27 | €50,444 | €113,676 | +€63,231 | +125% |
| Plant, machinery and equipment | 23 | €50,444 | €67,261 | +€16,817 | +33.3% |
| Furniture and vehicles | 24 | €0 | €46,415 | +€46,415 | |
| Current assets | 29/58 | €236,722 | €184,245 | -€52,477 | -22.2% |
| Stocks and contracts in progress | 3 | €44,403 | €37,673 | -€6,730 | -15.2% |
| Stocks | 30/36 | €44,403 | €37,673 | -€6,730 | -15.2% |
| Amounts receivable within one year | 40/41 | €62,986 | €22,124 | -€40,863 | -64.9% |
| Trade receivables | 40 | €44,071 | €9,997 | -€34,074 | -77.3% |
| Other amounts receivable | 41 | €18,915 | €12,127 | -€6,789 | -35.9% |
| Current investments | 50/53 | €100,000 | €60,000 | -€40,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €28,988 | €63,551 | +€34,563 | +119% |
| Deferred charges and accrued income | 490/1 | €344 | €898 | +€554 | +161% |
| Total equity and liabilities | 10/49 | €287,166 | €297,921 | +€10,755 | +3.7% |
| Equity | 10/15 | €217,871 | €219,253 | +€1,382 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €211,277 | €211,277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €211,277 | €211,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | €394 | €1,776 | +€1,382 | +350% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €69,295 | €78,668 | +€9,373 | +13.5% |
| Amounts payable after more than one year | 17 | - | €18,125 | +€18,125 | |
| Financial debts | 170/4 | - | €18,125 | +€18,125 | |
| Amounts payable within one year | 42/48 | €69,295 | €60,543 | -€8,752 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | - | €7,500 | +€7,500 | |
| Financial debts | 43 | €1,691 | €1,010 | -€681 | -40.3% |
| Credit institutions | 430/8 | €1,691 | €1,010 | -€681 | -40.3% |
| Trade debts | 44 | €47,270 | €33,847 | -€13,424 | -28.4% |
| Suppliers | 440/4 | €47,270 | €33,847 | -€13,424 | -28.4% |
| Taxes, remuneration and social security | 45 | €4,323 | €4,261 | -€62 | -1.4% |
| Taxes | 450/3 | €1,963 | €1,901 | -€62 | -3.2% |
| Remuneration and social security | 454/9 | €2,360 | €2,360 | = | 0.0% |
| Other amounts payable | 47/48 | €16,011 | €13,926 | -€2,085 | -13.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,400 | €23,897 | +€9,497 | +66.0% |
| Other operating charges | 640/8 | €708 | €1,173 | +€465 | +65.6% |
| Gross operating margin | 9900 | €10,584 | €25,631 | +€15,047 | +142% |
| Operating profit (loss) | 9901 | -€4,523 | €561 | +€5,084 | |
| Financial income | 75/76B | €1,856 | €2,957 | +€1,101 | +59.3% |
| Recurring financial income | 75 | €1,856 | €2,957 | +€1,101 | +59.3% |
| Financial charges | 65/66B | €1,596 | €2,097 | +€501 | +31.4% |
| Recurring financial charges | 65 | €1,596 | €2,097 | +€501 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,263 | €1,421 | +€5,684 | |
| Transfer from deferred taxes | 780 | €800 | €0 | -€800 | -100% |
| Income taxes | 67/77 | €162 | €39 | -€123 | -76.0% |
| Profit (loss) for the period | 9904 | -€3,625 | €1,382 | +€5,007 | |
| Transfer from tax-exempt reserves | 789 | €3,200 | €0 | -€3,200 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€425 | €1,382 | +€1,807 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.