DEWAPRO: 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.
DEWAPRO
Largest movements
- Receivables within one year -€156,046
down €156,046 (-66.6%), from €234,347 to €78,301
of which Trade receivables: -€190,660
- Tangible fixed assets +€16,298
up €16,298 (+61.5%), from €26,502 to €42,800
of which Furniture and vehicles: +€19,537
- Stocks and contracts -€12,500
down €12,500 (-100.0%), from €12,500 to €0
- Deferred charges and accrued income -€3,523
down €3,523 (-49.4%), from €7,129 to €3,606
- Advances received -€130,000
down €130,000 (-100.0%), from €130,000 to €0
- Trade debts -€19,287
down €19,287 (-37.4%), from €51,593 to €32,307
- Debts after one year -€6,295
down €6,295 (-39.7%), from €15,842 to €9,547
- Other operating charges +€7,025
up €7,025 (+121.0%), from €5,804 to €12,830
- Gross operating margin +€6,378
up €6,378 (+21.1%), from €30,254 to €36,632
- Depreciation +€4,061
up €4,061 (+46.7%), from €8,690 to €12,751
- Financial charges +€3,102
up €3,102 (+85.1%), from €3,645 to €6,747
- Taxes -€1,437
down €1,437 (-38.8%), from €3,700 to €2,263
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 | €280,521 | €124,707 | -€155,814 | -55.5% |
| Fixed assets | 21/28 | €26,502 | €42,800 | +€16,298 | +61.5% |
| Tangible fixed assets | 22/27 | €26,502 | €42,800 | +€16,298 | +61.5% |
| Plant, machinery and equipment | 23 | €21,969 | €18,731 | -€3,238 | -14.7% |
| Furniture and vehicles | 24 | €4,533 | €24,069 | +€19,537 | +431.0% |
| Current assets | 29/58 | €254,019 | €81,907 | -€172,113 | -67.8% |
| Stocks and contracts in progress | 3 | €12,500 | €0 | -€12,500 | -100.0% |
| Contracts in progress | 37 | €12,500 | €0 | -€12,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €234,347 | €78,301 | -€156,046 | -66.6% |
| Trade receivables | 40 | €213,805 | €23,145 | -€190,660 | -89.2% |
| Other amounts receivable | 41 | €20,542 | €55,156 | +€34,614 | +168.5% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €44 | €0 | -€44 | -100.0% |
| Deferred charges and accrued income | 490/1 | €7,129 | €3,606 | -€3,523 | -49.4% |
| Total equity and liabilities | 10/49 | €280,521 | €124,707 | -€155,814 | -55.5% |
| Equity | 10/15 | €35,636 | €38,008 | +€2,372 | +6.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €18,717 | €18,717 | = | 0.0% |
| Distributable reserves | 133 | €18,717 | €18,717 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,920 | €11,291 | +€2,372 | +26.6% |
| Amounts payable | 17/49 | €244,884 | €86,699 | -€158,186 | -64.6% |
| Amounts payable after more than one year | 17 | €15,842 | €9,547 | -€6,295 | -39.7% |
| Financial debts | 170/4 | €15,842 | €9,547 | -€6,295 | -39.7% |
| Amounts payable within one year | 42/48 | €227,909 | €76,380 | -€151,529 | -66.5% |
| Current portion of amounts payable after more than one year | 42 | €21,066 | €20,651 | -€415 | -2.0% |
| Financial debts | 43 | €12,646 | €12,186 | -€460 | -3.6% |
| Credit institutions | 430/8 | €12,646 | €12,186 | -€460 | -3.6% |
| Trade debts | 44 | €51,593 | €32,307 | -€19,287 | -37.4% |
| Suppliers | 440/4 | €51,593 | €32,307 | -€19,287 | -37.4% |
| Advances received on contracts in progress | 46 | €130,000 | €0 | -€130,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,745 | €3,473 | -€1,272 | -26.8% |
| Taxes | 450/3 | €4,745 | €3,473 | -€1,272 | -26.8% |
| Other amounts payable | 47/48 | €7,857 | €7,763 | -€95 | -1.2% |
| Accrued charges and deferred income | 492/3 | €1,134 | €772 | -€362 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,690 | €12,751 | +€4,061 | +46.7% |
| Other operating charges | 640/8 | €5,804 | €12,830 | +€7,025 | +121.0% |
| Gross operating margin | 9900 | €30,254 | €36,632 | +€6,378 | +21.1% |
| Operating profit (loss) | 9901 | €15,760 | €11,051 | -€4,709 | -29.9% |
| Financial income | 75/76B | €505 | €331 | -€175 | -34.6% |
| Recurring financial income | 75 | €505 | €331 | -€175 | -34.6% |
| Financial charges | 65/66B | €3,645 | €6,747 | +€3,102 | +85.1% |
| Recurring financial charges | 65 | €3,645 | €6,747 | +€3,102 | +85.1% |
| Profit (loss) for the period before taxes | 9903 | €12,620 | €4,635 | -€7,985 | -63.3% |
| Income taxes | 67/77 | €3,700 | €2,263 | -€1,437 | -38.8% |
| Profit (loss) for the period | 9904 | €8,920 | €2,372 | -€6,548 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,920 | €2,372 | -€6,548 | -73.4% |
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 2 October 2026 via checked.be.