DEWEERDT FREDDY: what changed
What changed
DEWEERDT FREDDY
NACE 43.331, Floor and wall tiling
filed annual accounts (NBB)
Net result for the year
€287
2024 · €7,041-€6,755
Equity
€588,953
2024 · €588,666+€287
Cash
€187,995
2024 · €201,528-€13,533
Balance sheet total
€694,429
2024 · €755,068-€60,639
Largest movements
Assets
- Stocks and contracts -€22,733
down €22,733 (-20.7%), from €109,747 to €87,014
of which Contracts in progress: -€17,711
- Tangible fixed assets -€15,424
down €15,424 (-5.3%), from €289,140 to €273,716
of which Land and buildings: -€9,550
- Cash -€13,533
down €13,533 (-6.7%), from €201,528 to €187,995
mainly Trade debts (-€74,535) and Investment in fixed assets (net) (-€12,847)
- Receivables within one year -€8,447
down €8,447 (-5.7%), from €149,456 to €141,009
of which Other amounts receivable: -€13,211
Equity and liabilities
- Trade debts -€74,535
down €74,535 (-67.4%), from €110,586 to €36,052
Income statement
- Gross operating margin -€41,330
down €41,330 (-8.3%), from €495,327 to €453,997
- Staff costs -€30,575
down €30,575 (-7.0%), from €439,793 to €409,218
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
€7,041
Gross operating margin
-€41,330
Staff costs
+€30,575
Depreciation
-€316
Other operating charges
+€2,181
Financial income
+€412
Financial charges
-€174
Taxes
+€1,897
Result 2025
€287
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
-€676
Investment
-€12,847
Financing
-€9
Cash 2024
€201,528
From operations (derived)
-€676
Net result for the year
+€287
Depreciation
+€28,281
Stocks and contracts
+€22,733
Receivables within one year
+€8,447
Deferred charges and accrued income
+€494
Trade debts
-€74,535
Tax, wage and social debts
+€5,975
Other debts
+€701
Accrued charges and deferred income
+€6,942
Investment (derived)
-€12,847
Investment in fixed assets (net)
-€12,847
Financing
-€9
Current portion of long-term debt
-€9
Cash 2025
€187,995
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €755,068 | €694,429 | -€60,639 | -8.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €289,284 | €273,851 | -€15,434 | -5.3% |
| Intangible fixed assets | 21 | €9 | €0 | -€9 | -100% |
| Tangible fixed assets | 22/27 | €289,140 | €273,716 | -€15,424 | -5.3% |
| Land and buildings | 22 | €261,609 | €252,059 | -€9,550 | -3.7% |
| Plant, machinery and equipment | 23 | €18,690 | €16,058 | -€2,632 | -14.1% |
| Furniture and vehicles | 24 | €8,841 | €5,599 | -€3,242 | -36.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €465,784 | €420,579 | -€45,206 | -9.7% |
| Stocks and contracts in progress | 3 | €109,747 | €87,014 | -€22,733 | -20.7% |
| Stocks | 30/36 | €84,036 | €79,014 | -€5,022 | -6.0% |
| Contracts in progress | 37 | €25,711 | €8,000 | -€17,711 | -68.9% |
| Amounts receivable within one year | 40/41 | €149,456 | €141,009 | -€8,447 | -5.7% |
| Trade receivables | 40 | €52,216 | €56,980 | +€4,764 | +9.1% |
| Other amounts receivable | 41 | €97,240 | €84,029 | -€13,211 | -13.6% |
| Cash at bank and in hand | 54/58 | €201,528 | €187,995 | -€13,533 | -6.7% |
| Deferred charges and accrued income | 490/1 | €5,054 | €4,560 | -€494 | -9.8% |
| Total equity and liabilities | 10/49 | €755,068 | €694,429 | -€60,639 | -8.0% |
| Equity | 10/15 | €588,666 | €588,953 | +€287 | 0.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €526,693 | €526,980 | +€287 | +0.1% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €520,496 | €520,783 | +€287 | +0.1% |
| Amounts payable | 17/49 | €166,402 | €105,476 | -€60,926 | -36.6% |
| Amounts payable within one year | 42/48 | €161,047 | €93,179 | -€67,868 | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €5,078 | €5,069 | -€9 | -0.2% |
| Trade debts | 44 | €110,586 | €36,052 | -€74,535 | -67.4% |
| Suppliers | 440/4 | €110,586 | €36,052 | -€74,535 | -67.4% |
| Taxes, remuneration and social security | 45 | €45,382 | €51,358 | +€5,975 | +13.2% |
| Taxes | 450/3 | €9,219 | €11,153 | +€1,935 | +21.0% |
| Remuneration and social security | 454/9 | €36,164 | €40,205 | +€4,041 | +11.2% |
| Other amounts payable | 47/48 | - | €701 | +€701 | |
| Accrued charges and deferred income | 492/3 | €5,355 | €12,297 | +€6,942 | +130% |
| Non-recurring operating income | 76A | €6,542 | €12,133 | +€5,591 | +85.5% |
| Remuneration, social security and pensions | 62 | €439,793 | €409,218 | -€30,575 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,965 | €28,281 | +€316 | +1.1% |
| Other operating charges | 640/8 | €15,641 | €13,460 | -€2,181 | -13.9% |
| Gross operating margin | 9900 | €495,327 | €453,997 | -€41,330 | -8.3% |
| Operating profit (loss) | 9901 | €11,928 | €3,039 | -€8,890 | -74.5% |
| Financial income | 75/76B | €1,461 | €1,873 | +€412 | +28.2% |
| Recurring financial income | 75 | €1,461 | €1,873 | +€412 | +28.2% |
| Financial charges | 65/66B | €2,410 | €2,585 | +€174 | +7.2% |
| Recurring financial charges | 65 | €2,410 | €2,585 | +€174 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €10,979 | €2,327 | -€8,652 | -78.8% |
| Income taxes | 67/77 | €3,938 | €2,040 | -€1,897 | -48.2% |
| Profit (loss) for the period | 9904 | €7,041 | €287 | -€6,755 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,041 | €287 | -€6,755 | -95.9% |
Next steps
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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 7 November 2026 via checked.be.