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DEWAPORT: what changed

Two fiscal 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.

What changed

DEWAPORT

BE 0769.659.267
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,783
2024 · €12,307-€3,524
Equity
€5,000
2024 · €47,371-€42,371
Cash
€18,655
2024 · €2,457+€16,197
Balance sheet total
€59,922
2024 · €54,534+€5,388

Largest movements

2024 to 2025
Assets
  • Cash +€16,197

    up €16,197 (+659.2%), from €2,457 to €18,655

    mainly Other debts (+€50,253) and Receivables within one year (+€9,836)

  • Receivables within one year -€9,836

    down €9,836 (-20.1%), from €49,052 to €39,216

    of which Trade receivables: -€11,930

  • Tangible fixed assets -€1,474

    down €1,474 (-48.7%), from €3,025 to €1,551

Equity and liabilities
  • Other debts +€50,253

    up €50,253 (+2510.0%), from €2,002 to €52,255

  • Reserves -€42,371

    down €42,371 (-100.0%), from €42,371 to €0

  • Tax, wage and social debts -€2,330

    down €2,330 (-51.0%), from €4,570 to €2,240

Income statement
  • Gross operating margin -€3,471

    down €3,471 (-22.6%), from €15,376 to €11,905

  • Taxes -€704

    down €704 (-22.6%), from €3,115 to €2,411

  • Depreciation +€421

    up €421 (+39.9%), from €1,053 to €1,474

  • Other operating charges +€264

    up €264 (+65.1%), from €405 to €669

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €12,307
Gross operating margin -€3,471
Depreciation -€421
Other operating charges -€264
Financial income +€14
Financial charges -€86
Taxes +€704
Result 2025 €8,783

Cash bridge derived

cash 2024 to 2025

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.

From operations +€67,352
Investment €0
Financing -€51,155
Cash 2024 €2,457
Net result for the year +€8,783
Depreciation +€1,474
Receivables within one year +€9,836
Deferred charges and accrued income -€500
Trade debts -€164
Tax, wage and social debts -€2,330
Other debts +€50,253
Contributions, distributions and other -€51,155
Cash 2025 €18,655
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €54,534 €59,922 +€5,388 +9.9%
Fixed assets 21/28 €3,025 €1,551 -€1,474 -48.7%
Tangible fixed assets 22/27 €3,025 €1,551 -€1,474 -48.7%
Furniture and vehicles 24 €3,025 €1,551 -€1,474 -48.7%
Current assets 29/58 €51,509 €58,371 +€6,861 +13.3%
Amounts receivable within one year 40/41 €49,052 €39,216 -€9,836 -20.1%
Trade receivables 40 €11,930 €0 -€11,930 -100.0%
Other amounts receivable 41 €37,122 €39,216 +€2,094 +5.6%
Cash at bank and in hand 54/58 €2,457 €18,655 +€16,197 +659.2%
Deferred charges and accrued income 490/1 - €500 +€500
Total equity and liabilities 10/49 €54,534 €59,922 +€5,388 +9.9%
Equity 10/15 €47,371 €5,000 -€42,371 -89.4%
Contributions 10/11 €5,000 €5,000 = 0.0%
Reserves 13 €42,371 €0 -€42,371 -100.0%
Distributable reserves 133 €42,371 €0 -€42,371 -100.0%
Profit (loss) carried forward 14 - €0 =
Amounts payable 17/49 €7,163 €54,922 +€47,759 +666.8%
Amounts payable within one year 42/48 €7,163 €54,922 +€47,759 +666.8%
Trade debts 44 €591 €427 -€164 -27.7%
Suppliers 440/4 €591 €427 -€164 -27.7%
Taxes, remuneration and social security 45 €4,570 €2,240 -€2,330 -51.0%
Taxes 450/3 €4,570 €2,240 -€2,330 -51.0%
Other amounts payable 47/48 €2,002 €52,255 +€50,253 +2510.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,053 €1,474 +€421 +39.9%
Other operating charges 640/8 €405 €669 +€264 +65.1%
Gross operating margin 9900 €15,376 €11,905 -€3,471 -22.6%
Operating profit (loss) 9901 €13,918 €9,763 -€4,155 -29.9%
Financial income 75/76B €2,093 €2,107 +€14 +0.7%
Recurring financial income 75 €2,093 €2,107 +€14 +0.7%
Financial charges 65/66B €589 €675 +€86 +14.6%
Recurring financial charges 65 €589 €675 +€86 +14.6%
Profit (loss) for the period before taxes 9903 €15,422 €11,194 -€4,228 -27.4%
Income taxes 67/77 €3,115 €2,411 -€704 -22.6%
Profit (loss) for the period 9904 €12,307 €8,783 -€3,524 -28.6%
Profit (loss) for the period to be appropriated 9905 €12,307 €8,783 -€3,524 -28.6%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.