DEWEJA: 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.
DEWEJA
Largest movements
- Cash +€977,005
up €977,005 (+68.0%), from €1.4m to €2.4m
mainly Net result for the year (+€753,695) and Receivables within one year (+€726,856)
- Receivables within one year -€726,856
down €726,856 (-69.3%), from €1.0m to €321,680
of which Other amounts receivable: -€599,440
- Current investments -€201,503
down €201,503 (-16.1%), from €1.3m to €1.0m
- Tangible fixed assets -€84,407
down €84,407 (-2.4%), from €3.5m to €3.4m
of which Plant, machinery and equipment: -€280,026
- Reserves +€753,695
up €753,695 (+18.8%), from €4.0m to €4.8m
of which Distributable reserves: +€383,215
- Debts after one year -€459,715
down €459,715 (-21.8%), from €2.1m to €1.7m
- Current portion of long-term debt -€160,893
down €160,893 (-25.9%), from €620,608 to €459,715
- Trade debts -€156,139
down €156,139 (-45.9%), from €340,375 to €184,236
- Gross operating margin -€665,343
down €665,343 (-22.8%), from €2.9m to €2.3m
- Taxes -€243,081
down €243,081 (-57.6%), from €421,980 to €178,899
- Depreciation -€124,845
down €124,845 (-17.0%), from €733,813 to €608,968
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 | €7,367,102 | €7,332,491 | -€34,611 | -0.5% |
| Fixed assets | 21/28 | €3,476,779 | €3,392,373 | -€84,407 | -2.4% |
| Tangible fixed assets | 22/27 | €3,475,129 | €3,390,723 | -€84,407 | -2.4% |
| Land and buildings | 22 | €1,712,996 | €1,674,482 | -€38,514 | -2.2% |
| Plant, machinery and equipment | 23 | €1,717,018 | €1,436,992 | -€280,026 | -16.3% |
| Furniture and vehicles | 24 | €45,116 | €279,249 | +€234,133 | +519.0% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €3,890,323 | €3,940,118 | +€49,796 | +1.3% |
| Amounts receivable after more than one year | 29 | €6,105 | €30,525 | +€24,420 | +400.0% |
| Other amounts receivable | 291 | €6,105 | €30,525 | +€24,420 | +400.0% |
| Stocks and contracts in progress | 3 | €59,200 | €36,617 | -€22,583 | -38.1% |
| Stocks | 30/36 | €59,200 | €36,617 | -€22,583 | -38.1% |
| Amounts receivable within one year | 40/41 | €1,048,536 | €321,680 | -€726,856 | -69.3% |
| Trade receivables | 40 | €279,863 | €152,447 | -€127,416 | -45.5% |
| Other amounts receivable | 41 | €768,673 | €169,233 | -€599,440 | -78.0% |
| Current investments | 50/53 | €1,250,364 | €1,048,861 | -€201,503 | -16.1% |
| Cash at bank and in hand | 54/58 | €1,436,019 | €2,413,024 | +€977,005 | +68.0% |
| Deferred charges and accrued income | 490/1 | €90,099 | €89,412 | -€687 | -0.8% |
| Total equity and liabilities | 10/49 | €7,367,102 | €7,332,491 | -€34,611 | -0.5% |
| Equity | 10/15 | €4,061,205 | €4,814,901 | +€753,695 | +18.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,999,705 | €4,753,401 | +€753,695 | +18.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €294,700 | €665,180 | +€370,480 | +125.7% |
| Distributable reserves | 133 | €3,698,855 | €4,082,071 | +€383,215 | +10.4% |
| Amounts payable | 17/49 | €3,305,897 | €2,517,590 | -€788,306 | -23.8% |
| Amounts payable after more than one year | 17 | €2,111,216 | €1,651,500 | -€459,715 | -21.8% |
| Financial debts | 170/4 | €2,111,216 | €1,651,500 | -€459,715 | -21.8% |
| Amounts payable within one year | 42/48 | €1,113,736 | €788,273 | -€325,463 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €620,608 | €459,715 | -€160,893 | -25.9% |
| Trade debts | 44 | €340,375 | €184,236 | -€156,139 | -45.9% |
| Suppliers | 440/4 | €340,375 | €184,236 | -€156,139 | -45.9% |
| Advances received on contracts in progress | 46 | €1,717 | €1,717 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €71,952 | €44,953 | -€27,000 | -37.5% |
| Taxes | 450/3 | €53,881 | €15,295 | -€38,586 | -71.6% |
| Remuneration and social security | 454/9 | €18,071 | €29,657 | +€11,587 | +64.1% |
| Other amounts payable | 47/48 | €79,084 | €97,652 | +€18,568 | +23.5% |
| Accrued charges and deferred income | 492/3 | €80,945 | €77,817 | -€3,128 | -3.9% |
| Non-recurring operating income | 76A | €31,674 | €27,029 | -€4,645 | -14.7% |
| Remuneration, social security and pensions | 62 | €649,886 | €665,272 | +€15,386 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733,813 | €608,968 | -€124,845 | -17.0% |
| Other operating charges | 640/8 | €30,219 | €26,093 | -€4,125 | -13.7% |
| Gross operating margin | 9900 | €2,920,967 | €2,255,624 | -€665,343 | -22.8% |
| Operating profit (loss) | 9901 | €1,507,049 | €955,290 | -€551,758 | -36.6% |
| Financial income | 75/76B | €28,194 | €47,111 | +€18,918 | +67.1% |
| Recurring financial income | 75 | €28,194 | €47,111 | +€18,918 | +67.1% |
| Financial charges | 65/66B | €85,121 | €69,808 | -€15,313 | -18.0% |
| Recurring financial charges | 65 | €85,121 | €69,808 | -€15,313 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €1,450,121 | €932,594 | -€517,527 | -35.7% |
| Income taxes | 67/77 | €421,980 | €178,899 | -€243,081 | -57.6% |
| Profit (loss) for the period | 9904 | €1,028,141 | €753,695 | -€274,446 | -26.7% |
| Transfer to tax-exempt reserves | 689 | €294,700 | €370,480 | +€75,780 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €733,441 | €383,215 | -€350,226 | -47.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.