DEWAELE DCM: 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.
DEWAELE DCM
Largest movements
- Cash +€38,096
up €38,096 (+67.9%), from €56,103 to €94,199
mainly Net result for the year (+€20,003) and Depreciation (+€11,148)
- Tangible fixed assets -€11,148
down €11,148 (-42.3%), from €26,326 to €15,178
of which Furniture and vehicles: -€10,724
- Receivables within one year -€1,850
down €1,850 (-14.5%), from €12,780 to €10,931
of which Other amounts receivable: -€3,620
- Reserves +€20,003
up €20,003 (+29.8%), from €67,138 to €87,140
- Other debts +€3,870
up €3,870 (+28.4%), from €13,640 to €17,510
- Gross operating margin +€22,716
up €22,716 (+104.9%), from €21,658 to €44,373
- Taxes +€7,289
up €7,289 (+248.8%), from €2,930 to €10,218
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 | €95,895 | €120,668 | +€24,773 | +25.8% |
| Fixed assets | 21/28 | €26,326 | €15,178 | -€11,148 | -42.3% |
| Tangible fixed assets | 22/27 | €26,326 | €15,178 | -€11,148 | -42.3% |
| Land and buildings | 22 | €4,066 | €3,642 | -€424 | -10.4% |
| Furniture and vehicles | 24 | €22,260 | €11,536 | -€10,724 | -48.2% |
| Current assets | 29/58 | €69,568 | €105,490 | +€35,921 | +51.6% |
| Amounts receivable within one year | 40/41 | €12,780 | €10,931 | -€1,850 | -14.5% |
| Trade receivables | 40 | €9,160 | €10,930 | +€1,770 | +19.3% |
| Other amounts receivable | 41 | €3,620 | €1 | -€3,620 | -100.0% |
| Cash at bank and in hand | 54/58 | €56,103 | €94,199 | +€38,096 | +67.9% |
| Deferred charges and accrued income | 490/1 | €685 | €360 | -€325 | -47.4% |
| Total equity and liabilities | 10/49 | €95,895 | €120,668 | +€24,773 | +25.8% |
| Equity | 10/15 | €73,338 | €93,340 | +€20,003 | +27.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,138 | €87,140 | +€20,003 | +29.8% |
| Distributable reserves | 133 | €67,138 | €87,140 | +€20,003 | +29.8% |
| Amounts payable | 17/49 | €22,557 | €27,328 | +€4,771 | +21.1% |
| Amounts payable within one year | 42/48 | €19,384 | €23,490 | +€4,107 | +21.2% |
| Trade debts | 44 | €695 | €431 | -€264 | -38.0% |
| Suppliers | 440/4 | €695 | €431 | -€264 | -38.0% |
| Taxes, remuneration and social security | 45 | €5,048 | €5,549 | +€501 | +9.9% |
| Taxes | 450/3 | €5,048 | €5,549 | +€501 | +9.9% |
| Other amounts payable | 47/48 | €13,640 | €17,510 | +€3,870 | +28.4% |
| Accrued charges and deferred income | 492/3 | €3,174 | €3,837 | +€664 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,884 | €11,148 | +€264 | +2.4% |
| Other operating charges | 640/8 | €1,230 | €1,552 | +€322 | +26.2% |
| Gross operating margin | 9900 | €21,658 | €44,373 | +€22,716 | +104.9% |
| Operating profit (loss) | 9901 | €9,544 | €31,673 | +€22,129 | +231.9% |
| Financial income | 75/76B | €5 | €10 | +€5 | +121.2% |
| Recurring financial income | 75 | €5 | €10 | +€5 | +121.2% |
| Financial charges | 65/66B | €1,156 | €1,462 | +€306 | +26.4% |
| Recurring financial charges | 65 | €1,156 | €1,462 | +€306 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €8,392 | €30,221 | +€21,829 | +260.1% |
| Income taxes | 67/77 | €2,930 | €10,218 | +€7,289 | +248.8% |
| Profit (loss) for the period | 9904 | €5,463 | €20,003 | +€14,540 | +266.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,463 | €20,003 | +€14,540 | +266.2% |
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 10 October 2026 via checked.be.