DEWEER INVEST: what changed
What changed
DEWEER INVEST
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€39,968
2024 · €138,132-€178,100
Equity
€1.5m
2024 · €1.6m-€39,968
Cash
€152,450
2024 · €195,953-€43,504
Balance sheet total
€2.7m
2024 · €2.8m-€105,771
Largest movements
Assets
- Cash -€43,504
down €43,504 (-22.2%), from €195,953 to €152,450
mainly Debts after one year (-€53,313) and Net result for the year (-€39,968)
- Receivables within one year -€40,369
down €40,369 (-57.8%), from €69,901 to €29,532
of which Other amounts receivable: -€31,899
- Tangible fixed assets -€31,850
down €31,850 (-4.0%), from €796,548 to €764,698
of which Land and buildings: -€31,850
Equity and liabilities
- Debts after one year -€53,313
down €53,313 (-18.6%), from €286,334 to €233,020
- Reserves -€39,968
down €39,968 (-2.6%), from €1.5m to €1.5m
of which Distributable reserves: -€39,968
Income statement
- Gross operating margin -€206,299
down €206,299 (-76.8%), from €268,538 to €62,240
- Taxes -€41,745
down €41,745 (-100%), from €41,745 to €0
- Depreciation +€10,708
up €10,708 (+50.6%), from €21,143 to €31,850
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€138,132
Gross operating margin
-€206,299
Depreciation
-€10,708
Other operating charges
-€325
Financial income
+€0
Financial charges
-€2,514
Taxes
+€41,745
Result 2025
-€39,968
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,968
Investment
+€0
Financing
-€51,472
Cash 2024
€195,953
From operations (derived)
+€7,968
Net result for the year
-€39,968
Depreciation
+€31,850
Receivables within one year
+€40,369
Deferred charges and accrued income
-€9,952
Trade debts
+€324
Tax, wage and social debts
-€16,212
Other debts
-€1,267
Accrued charges and deferred income
+€2,823
Investment (derived)
+€0
Investment in fixed assets (net)
+€0
Financing
-€51,472
Debts after one year
-€53,313
Current portion of long-term debt
+€1,841
Cash 2025
€152,450
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,782,508 | €2,676,736 | -€105,771 | -3.8% |
| Fixed assets | 21/28 | €2,511,404 | €2,479,553 | -€31,850 | -1.3% |
| Tangible fixed assets | 22/27 | €796,548 | €764,698 | -€31,850 | -4.0% |
| Land and buildings | 22 | €796,548 | €764,698 | -€31,850 | -4.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,714,855 | €1,714,855 | = | 0.0% |
| Current assets | 29/58 | €271,104 | €197,183 | -€73,921 | -27.3% |
| Amounts receivable within one year | 40/41 | €69,901 | €29,532 | -€40,369 | -57.8% |
| Trade receivables | 40 | €8,470 | €0 | -€8,470 | -100% |
| Other amounts receivable | 41 | €61,431 | €29,532 | -€31,899 | -51.9% |
| Cash at bank and in hand | 54/58 | €195,953 | €152,450 | -€43,504 | -22.2% |
| Deferred charges and accrued income | 490/1 | €5,250 | €15,202 | +€9,952 | +190% |
| Total equity and liabilities | 10/49 | €2,782,508 | €2,676,736 | -€105,771 | -3.8% |
| Equity | 10/15 | €1,564,609 | €1,524,641 | -€39,968 | -2.6% |
| Contributions | 10/11 | €18,011 | €18,011 | = | 0.0% |
| Reserves | 13 | €1,546,598 | €1,506,630 | -€39,968 | -2.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,279 | €3,279 | = | 0.0% |
| Distributable reserves | 133 | €1,543,319 | €1,503,351 | -€39,968 | -2.6% |
| Amounts payable | 17/49 | €1,217,899 | €1,152,096 | -€65,803 | -5.4% |
| Amounts payable after more than one year | 17 | €286,334 | €233,020 | -€53,313 | -18.6% |
| Financial debts | 170/4 | €286,334 | €233,020 | -€53,313 | -18.6% |
| Amounts payable within one year | 42/48 | €898,418 | €883,104 | -€15,313 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €51,472 | €53,313 | +€1,841 | +3.6% |
| Trade debts | 44 | €9,104 | €9,428 | +€324 | +3.6% |
| Suppliers | 440/4 | €9,104 | €9,428 | +€324 | +3.6% |
| Taxes, remuneration and social security | 45 | €29,639 | €13,427 | -€16,212 | -54.7% |
| Taxes | 450/3 | €26,639 | €13,427 | -€13,212 | -49.6% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €808,203 | €806,935 | -€1,267 | -0.2% |
| Accrued charges and deferred income | 492/3 | €33,148 | €35,972 | +€2,823 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,143 | €31,850 | +€10,708 | +50.6% |
| Other operating charges | 640/8 | €9,249 | €9,574 | +€325 | +3.5% |
| Gross operating margin | 9900 | €268,538 | €62,240 | -€206,299 | -76.8% |
| Operating profit (loss) | 9901 | €238,146 | €20,815 | -€217,331 | -91.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €58,269 | €60,783 | +€2,514 | +4.3% |
| Recurring financial charges | 65 | €58,269 | €60,783 | +€2,514 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €179,877 | -€39,968 | -€219,845 | |
| Income taxes | 67/77 | €41,745 | €0 | -€41,745 | -100% |
| Profit (loss) for the period | 9904 | €138,132 | -€39,968 | -€178,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €138,132 | -€39,968 | -€178,100 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.