DEWEER CONSULTANCY: 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.
DEWEER CONSULTANCY
Largest movements
- Cash +€82,176
up €82,176 (+126%), from €65,413 to €147,589
mainly Net result for the year (+€76,709) and Depreciation (+€10,208)
- Tangible fixed assets -€7,329
down €7,329 (-18.6%), from €39,416 to €32,087
of which Leasing and similar rights: -€9,807
- Receivables within one year -€7,139
down €7,139 (-27.4%), from €26,015 to €18,876
- Reserves +€75,000
up €75,000 (+127%), from €59,000 to €134,000
- Debts after one year -€10,459
down €10,459 (-39.6%), from €26,392 to €15,933
- Current portion of long-term debt +€2,403
up €2,403 (+29.8%), from €8,057 to €10,459
- Tax, wage and social debts +€2,174
up €2,174 (+8.0%), from €27,053 to €29,227
- Gross operating margin +€19,513
up €19,513 (+21.4%), from €90,979 to €110,493
- Taxes +€3,747
up €3,747 (+23.2%), from €16,129 to €19,875
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 | €133,680 | €201,490 | +€67,810 | +50.7% |
| Fixed assets | 21/28 | €39,816 | €32,487 | -€7,329 | -18.4% |
| Tangible fixed assets | 22/27 | €39,416 | €32,087 | -€7,329 | -18.6% |
| Furniture and vehicles | 24 | - | €2,478 | +€2,478 | |
| Leasing and similar rights | 25 | €39,416 | €29,609 | -€9,807 | -24.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €93,864 | €169,003 | +€75,139 | +80.1% |
| Amounts receivable within one year | 40/41 | €26,015 | €18,876 | -€7,139 | -27.4% |
| Trade receivables | 40 | €26,015 | €18,876 | -€7,139 | -27.4% |
| Cash at bank and in hand | 54/58 | €65,413 | €147,589 | +€82,176 | +126% |
| Deferred charges and accrued income | 490/1 | €2,436 | €2,538 | +€102 | +4.2% |
| Total equity and liabilities | 10/49 | €133,680 | €201,490 | +€67,810 | +50.7% |
| Equity | 10/15 | €64,418 | €139,461 | +€75,043 | +116% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,000 | €134,000 | +€75,000 | +127% |
| Distributable reserves | 133 | €59,000 | €134,000 | +€75,000 | +127% |
| Profit (loss) carried forward | 14 | €418 | €461 | +€43 | +10.2% |
| Amounts payable | 17/49 | €69,262 | €62,030 | -€7,233 | -10.4% |
| Amounts payable after more than one year | 17 | €26,392 | €15,933 | -€10,459 | -39.6% |
| Financial debts | 170/4 | €26,392 | €15,933 | -€10,459 | -39.6% |
| Amounts payable within one year | 42/48 | €42,870 | €46,097 | +€3,226 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €8,057 | €10,459 | +€2,403 | +29.8% |
| Trade debts | 44 | €325 | €843 | +€518 | +159% |
| Suppliers | 440/4 | €325 | €843 | +€518 | +159% |
| Taxes, remuneration and social security | 45 | €27,053 | €29,227 | +€2,174 | +8.0% |
| Taxes | 450/3 | €27,053 | €29,227 | +€2,174 | +8.0% |
| Other amounts payable | 47/48 | €7,435 | €5,567 | -€1,868 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,619 | €10,208 | +€589 | +6.1% |
| Other operating charges | 640/8 | €2,152 | €2,158 | +€6 | +0.3% |
| Gross operating margin | 9900 | €90,979 | €110,493 | +€19,513 | +21.4% |
| Operating profit (loss) | 9901 | €79,208 | €98,127 | +€18,918 | +23.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,944 | €1,543 | -€401 | -20.6% |
| Recurring financial charges | 65 | €1,944 | €1,543 | -€401 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €77,264 | €96,584 | +€19,320 | +25.0% |
| Income taxes | 67/77 | €16,129 | €19,875 | +€3,747 | +23.2% |
| Profit (loss) for the period | 9904 | €61,136 | €76,709 | +€15,573 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,136 | €76,709 | +€15,573 | +25.5% |
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.