DEWAELE DIRK: 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 DIRK
Largest movements
- Tangible fixed assets -€4,543
down €4,543 (-47.2%), from €9,633 to €5,090
- Other debts -€3,850
down €3,850 (-19.7%), from €19,553 to €15,703
- Profit (loss) carried forward -€885
down €885 (-0.9%), from -€100,619 to -€101,504
- Trade debts -€322
down €322 (-37.8%), from €852 to €529
- Gross operating margin -€1,682
down €1,682 (-24.6%), from €6,843 to €5,160
- Staff costs -€160
no longer reported in 2025 (was €160)
- Other operating charges +€150
up €150 (+13.7%), from €1,094 to €1,244
- Financial income +€77
up €77 (+141%), from €55 to €132
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 | €31,874 | €26,924 | -€4,950 | -15.5% |
| Fixed assets | 21/28 | €9,633 | €5,090 | -€4,543 | -47.2% |
| Tangible fixed assets | 22/27 | €9,633 | €5,090 | -€4,543 | -47.2% |
| Furniture and vehicles | 24 | €9,633 | €5,090 | -€4,543 | -47.2% |
| Current assets | 29/58 | €22,241 | €21,834 | -€407 | -1.8% |
| Amounts receivable within one year | 40/41 | €1,732 | €1,531 | -€201 | -11.6% |
| Trade receivables | 40 | €1,492 | €1,198 | -€294 | -19.7% |
| Other amounts receivable | 41 | €240 | €333 | +€93 | +38.5% |
| Cash at bank and in hand | 54/58 | €19,927 | €19,610 | -€317 | -1.6% |
| Deferred charges and accrued income | 490/1 | €582 | €693 | +€111 | +19.0% |
| Total equity and liabilities | 10/49 | €31,874 | €26,924 | -€4,950 | -15.5% |
| Equity | 10/15 | €10,712 | €9,827 | -€885 | -8.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €92,739 | €92,739 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,715 | €26,715 | = | 0.0% |
| Distributable reserves | 133 | €66,024 | €66,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,619 | -€101,504 | -€885 | -0.9% |
| Amounts payable | 17/49 | €21,162 | €17,097 | -€4,065 | -19.2% |
| Amounts payable within one year | 42/48 | €21,047 | €16,906 | -€4,140 | -19.7% |
| Trade debts | 44 | €852 | €529 | -€322 | -37.8% |
| Suppliers | 440/4 | €852 | €529 | -€322 | -37.8% |
| Taxes, remuneration and social security | 45 | €642 | €674 | +€32 | +5.0% |
| Taxes | 450/3 | €642 | €674 | +€32 | +5.0% |
| Other amounts payable | 47/48 | €19,553 | €15,703 | -€3,850 | -19.7% |
| Accrued charges and deferred income | 492/3 | €115 | €190 | +€75 | +65.0% |
| Remuneration, social security and pensions | 62 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,543 | €4,543 | = | 0.0% |
| Other operating charges | 640/8 | €1,094 | €1,244 | +€150 | +13.7% |
| Gross operating margin | 9900 | €6,843 | €5,160 | -€1,682 | -24.6% |
| Operating profit (loss) | 9901 | €1,046 | -€627 | -€1,672 | |
| Financial income | 75/76B | €55 | €132 | +€77 | +141% |
| Recurring financial income | 75 | €55 | €132 | +€77 | +141% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €965 | -€645 | -€1,610 | |
| Income taxes | 67/77 | €230 | €240 | +€10 | +4.3% |
| Profit (loss) for the period | 9904 | €735 | -€885 | -€1,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €735 | -€885 | -€1,620 |
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 19 October 2026 via checked.be.