DEWAILLY: 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.
DEWAILLY
Largest movements
- Cash +€1,191
up €1,191 (+65.4%), from €1,821 to €3,012
mainly Net result for the year (+€1,191) and Other debts (+€1)
- Profit (loss) carried forward +€1,191
up €1,191 (+1.8%), from -€68,062 to -€66,871
- Gross operating margin +€724
up €724 (+125.1%), from €579 to €1,303
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Taxes +€67
new in 2025: €67
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 | €90,819 | €92,011 | +€1,192 | +1.3% |
| Fixed assets | 21/28 | €88,999 | €88,999 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €88,999 | €88,999 | +€0 | 0.0% |
| Land and buildings | 22 | €88,999 | €88,999 | +€0 | 0.0% |
| Current assets | 29/58 | €1,821 | €3,012 | +€1,191 | +65.4% |
| Cash at bank and in hand | 54/58 | €1,821 | €3,012 | +€1,191 | +65.4% |
| Total equity and liabilities | 10/49 | €90,819 | €92,011 | +€1,192 | +1.3% |
| Equity | 10/15 | €53,750 | €54,941 | +€1,191 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Revaluation surpluses | 12 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €35,612 | €35,612 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,418 | €1,418 | -€0 | 0.0% |
| Legal reserve | 130 | €1,418 | - | -€1,418 | |
| Reserves not available under the articles | 1311 | - | €1,418 | +€1,418 | |
| Tax-exempt reserves | 132 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €18,694 | €18,694 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€68,062 | -€66,871 | +€1,191 | +1.8% |
| Provisions and deferred taxes | 16 | €12,500 | €12,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,500 | €12,500 | = | 0.0% |
| Major repairs and maintenance | 162 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable | 17/49 | €24,569 | €24,570 | +€1 | 0.0% |
| Amounts payable within one year | 42/48 | €24,569 | €24,570 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €24,569 | €24,570 | +€1 | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €579 | €1,303 | +€724 | +125.1% |
| Operating profit (loss) | 9901 | €191 | €1,303 | +€1,112 | +580.6% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €146 | €1,258 | +€1,112 | +759.1% |
| Income taxes | 67/77 | - | €67 | +€67 | |
| Profit (loss) for the period | 9904 | €146 | €1,191 | +€1,045 | +713.3% |
| Profit (loss) for the period to be appropriated | 9905 | €146 | €1,191 | +€1,045 | +713.3% |
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 9 October 2026 via checked.be.