Deweer Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€29,055
down €29,055 (-4.3%), from €680,666 to €651,611
of which Land and buildings: -€24,034
- Cash +€21,583
up €21,583 (+45.8%), from €47,093 to €68,675
mainly Net result for the year (+€39,095) and Depreciation (+€36,940)
- Receivables within one year +€9,278
up €9,278 (+31.1%), from €29,814 to €39,092
of which Trade receivables: +€10,294
- Debts after one year -€34,223
down €34,223 (-9.2%), from €372,935 to €338,711
- Reserves +€34,095
up €34,095 (+11.0%), from €310,539 to €344,635
of which Distributable reserves: +€34,095
- Trade debts +€7,824
up €7,824 (+114%), from €6,865 to €14,689
- Gross operating margin -€24,341
down €24,341 (-18.5%), from €131,373 to €107,031
- Taxes -€6,660
down €6,660 (-35.2%), from €18,946 to €12,287
- Other operating charges -€4,562
down €4,562 (-52.1%), from €8,764 to €4,202
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 | €772,637 | €775,674 | +€3,037 | +0.4% |
| Fixed assets | 21/28 | €693,066 | €664,011 | -€29,055 | -4.2% |
| Tangible fixed assets | 22/27 | €680,666 | €651,611 | -€29,055 | -4.3% |
| Land and buildings | 22 | €665,596 | €641,561 | -€24,034 | -3.6% |
| Plant, machinery and equipment | 23 | €9,049 | €6,200 | -€2,849 | -31.5% |
| Furniture and vehicles | 24 | €6,021 | €3,849 | -€2,171 | -36.1% |
| Financial fixed assets | 28 | €12,400 | €12,400 | = | 0.0% |
| Current assets | 29/58 | €79,571 | €111,663 | +€32,092 | +40.3% |
| Amounts receivable within one year | 40/41 | €29,814 | €39,092 | +€9,278 | +31.1% |
| Trade receivables | 40 | €28,781 | €39,075 | +€10,294 | +35.8% |
| Other amounts receivable | 41 | €1,033 | €17 | -€1,016 | -98.4% |
| Cash at bank and in hand | 54/58 | €47,093 | €68,675 | +€21,583 | +45.8% |
| Deferred charges and accrued income | 490/1 | €2,665 | €3,896 | +€1,232 | +46.2% |
| Total equity and liabilities | 10/49 | €772,637 | €775,674 | +€3,037 | +0.4% |
| Equity | 10/15 | €329,139 | €363,235 | +€34,095 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €310,539 | €344,635 | +€34,095 | +11.0% |
| Tax-exempt reserves | 132 | €2,380 | €2,380 | = | 0.0% |
| Distributable reserves | 133 | €308,159 | €342,255 | +€34,095 | +11.1% |
| Amounts payable | 17/49 | €443,497 | €412,439 | -€31,058 | -7.0% |
| Amounts payable after more than one year | 17 | €372,935 | €338,711 | -€34,223 | -9.2% |
| Financial debts | 170/4 | €372,935 | €338,711 | -€34,223 | -9.2% |
| Amounts payable within one year | 42/48 | €70,563 | €73,728 | +€3,165 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €32,133 | €33,075 | +€942 | +2.9% |
| Financial debts | 43 | €2,373 | €48 | -€2,325 | -98.0% |
| Credit institutions | 430/8 | €2,373 | €48 | -€2,325 | -98.0% |
| Trade debts | 44 | €6,865 | €14,689 | +€7,824 | +114% |
| Suppliers | 440/4 | €6,865 | €14,689 | +€7,824 | +114% |
| Taxes, remuneration and social security | 45 | €29,176 | €24,308 | -€4,868 | -16.7% |
| Taxes | 450/3 | €29,176 | €24,308 | -€4,868 | -16.7% |
| Other amounts payable | 47/48 | €15 | €1,608 | +€1,592 | +10,319% |
| Remuneration, social security and pensions | 62 | €352 | €253 | -€99 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,521 | €36,940 | +€419 | +1.1% |
| Other operating charges | 640/8 | €8,764 | €4,202 | -€4,562 | -52.1% |
| Gross operating margin | 9900 | €131,373 | €107,031 | -€24,341 | -18.5% |
| Operating profit (loss) | 9901 | €85,735 | €65,636 | -€20,099 | -23.4% |
| Financial income | 75/76B | €100 | €329 | +€228 | +227% |
| Recurring financial income | 75 | €100 | €329 | +€228 | +227% |
| Financial charges | 65/66B | €13,684 | €14,583 | +€900 | +6.6% |
| Recurring financial charges | 65 | €13,684 | €14,583 | +€900 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €72,152 | €51,382 | -€20,771 | -28.8% |
| Income taxes | 67/77 | €18,946 | €12,287 | -€6,660 | -35.2% |
| Profit (loss) for the period | 9904 | €53,206 | €39,095 | -€14,111 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,206 | €39,095 | -€14,111 | -26.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.