DEWEVER 4 EVER: 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.
DEWEVER 4 EVER
Largest movements
- Cash +€19,834
up €19,834 (+296.4%), from €6,693 to €26,527
mainly Depreciation (+€28,553) and Net result for the year (+€18,997)
- Receivables within one year -€9,956
down €9,956 (-17.4%), from €57,151 to €47,195
of which Trade receivables: -€5,386
- Tangible fixed assets +€2,407
up €2,407 (+2.1%), from €113,285 to €115,691
of which Furniture and vehicles: +€11,558
- Profit (loss) carried forward +€18,997
up €18,997 (+8.3%), from -€228,622 to -€209,625
- Other debts -€7,260
down €7,260 (-100.0%), from €7,260 to €0
- Debts after one year -€2,625
down €2,625 (-2.1%), from €123,663 to €121,038
of which Other amounts payable: -€2,260
- Tax, wage and social debts +€2,606
up €2,606 (+16.0%), from €16,265 to €18,871
of which Taxes: +€6,782
- Gross operating margin -€38,155
down €38,155 (-25.7%), from €148,341 to €110,186
- Staff costs -€21,225
down €21,225 (-37.6%), from €56,473 to €35,248
- Depreciation +€3,252
up €3,252 (+12.9%), from €25,301 to €28,553
- Other operating charges -€2,351
down €2,351 (-10.9%), from €21,632 to €19,280
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 | €178,351 | €189,913 | +€11,562 | +6.5% |
| Fixed assets | 21/28 | €113,285 | €115,691 | +€2,407 | +2.1% |
| Tangible fixed assets | 22/27 | €113,285 | €115,691 | +€2,407 | +2.1% |
| Land and buildings | 22 | €58,622 | €49,675 | -€8,946 | -15.3% |
| Plant, machinery and equipment | 23 | €31,514 | €35,904 | +€4,390 | +13.9% |
| Furniture and vehicles | 24 | €18,554 | €30,112 | +€11,558 | +62.3% |
| Leasing and similar rights | 25 | €4,595 | €0 | -€4,595 | -100.0% |
| Current assets | 29/58 | €65,067 | €74,222 | +€9,156 | +14.1% |
| Stocks and contracts in progress | 3 | €132 | €51 | -€81 | -61.5% |
| Stocks | 30/36 | €132 | €51 | -€81 | -61.5% |
| Amounts receivable within one year | 40/41 | €57,151 | €47,195 | -€9,956 | -17.4% |
| Trade receivables | 40 | €23,418 | €18,032 | -€5,386 | -23.0% |
| Other amounts receivable | 41 | €33,733 | €29,163 | -€4,570 | -13.5% |
| Cash at bank and in hand | 54/58 | €6,693 | €26,527 | +€19,834 | +296.4% |
| Deferred charges and accrued income | 490/1 | €1,091 | €449 | -€641 | -58.8% |
| Total equity and liabilities | 10/49 | €178,351 | €189,913 | +€11,562 | +6.5% |
| Equity | 10/15 | -€28,622 | -€9,625 | +€18,997 | +66.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€228,622 | -€209,625 | +€18,997 | +8.3% |
| Amounts payable | 17/49 | €206,973 | €199,538 | -€7,435 | -3.6% |
| Amounts payable after more than one year | 17 | €123,663 | €121,038 | -€2,625 | -2.1% |
| Financial debts | 170/4 | €113,687 | €113,322 | -€365 | -0.3% |
| Other amounts payable | 178/9 | €9,977 | €7,716 | -€2,260 | -22.7% |
| Amounts payable within one year | 42/48 | €83,310 | €77,865 | -€5,445 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €45,460 | €46,558 | +€1,098 | +2.4% |
| Trade debts | 44 | €14,325 | €12,436 | -€1,888 | -13.2% |
| Suppliers | 440/4 | €14,325 | €12,436 | -€1,888 | -13.2% |
| Taxes, remuneration and social security | 45 | €16,265 | €18,871 | +€2,606 | +16.0% |
| Taxes | 450/3 | €2,362 | €9,144 | +€6,782 | +287.2% |
| Remuneration and social security | 454/9 | €13,904 | €9,728 | -€4,176 | -30.0% |
| Other amounts payable | 47/48 | €7,260 | €0 | -€7,260 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €635 | +€635 | |
| Remuneration, social security and pensions | 62 | €56,473 | €35,248 | -€21,225 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,301 | €28,553 | +€3,252 | +12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €800 | +€800 | |
| Other operating charges | 640/8 | €21,632 | €19,280 | -€2,351 | -10.9% |
| Gross operating margin | 9900 | €148,341 | €110,186 | -€38,155 | -25.7% |
| Operating profit (loss) | 9901 | €44,936 | €26,304 | -€18,631 | -41.5% |
| Financial income | 75/76B | €370 | €1,362 | +€992 | +268.1% |
| Recurring financial income | 75 | €370 | €1,362 | +€992 | +268.1% |
| Financial charges | 65/66B | €7,229 | €8,670 | +€1,441 | +19.9% |
| Recurring financial charges | 65 | €7,229 | €8,670 | +€1,441 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €38,077 | €18,997 | -€19,080 | -50.1% |
| Income taxes | 67/77 | €318 | €0 | -€318 | -100.0% |
| Profit (loss) for the period | 9904 | €37,759 | €18,997 | -€18,762 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,759 | €18,997 | -€18,762 | -49.7% |
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 9 October 2026 via checked.be.