Dewilde 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.
Dewilde Consulting
Largest movements
- Receivables within one year +€25,540
up €25,540 (+156%), from €16,360 to €41,900
of which Trade receivables: +€21,964
- Cash -€17,385
down €17,385 (-13.0%), from €133,973 to €116,589
mainly Debts after one year (-€47,669) and Investment in fixed assets (net) (-€42,227)
- Tangible fixed assets +€9,973
up €9,973 (+2.2%), from €455,500 to €465,473
of which Furniture and vehicles: +€35,907
- Reserves +€61,421
up €61,421 (+30.5%), from €201,124 to €262,545
of which Distributable reserves: +€61,421
- Debts after one year -€47,669
down €47,669 (-15.1%), from €316,054 to €268,384
of which Financial debts: -€51,678
- Gross operating margin +€4,926
up €4,926 (+4.2%), from €118,507 to €123,433
- Depreciation -€4,741
down €4,741 (-12.8%), from €37,095 to €32,354
- Taxes +€3,691
up €3,691 (+17.9%), from €20,674 to €24,365
- Financial income +€2,292
up €2,292 (+853%), from €269 to €2,561
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 | €605,933 | €623,962 | +€18,029 | +3.0% |
| Formation expenses | 20 | €100 | €0 | -€100 | -100% |
| Fixed assets | 21/28 | €455,500 | €465,473 | +€9,973 | +2.2% |
| Tangible fixed assets | 22/27 | €455,500 | €465,473 | +€9,973 | +2.2% |
| Land and buildings | 22 | €447,441 | €421,507 | -€25,934 | -5.8% |
| Furniture and vehicles | 24 | €8,059 | €43,965 | +€35,907 | +446% |
| Current assets | 29/58 | €150,333 | €158,489 | +€8,156 | +5.4% |
| Amounts receivable within one year | 40/41 | €16,360 | €41,900 | +€25,540 | +156% |
| Trade receivables | 40 | €16,360 | €38,324 | +€21,964 | +134% |
| Other amounts receivable | 41 | €0 | €3,576 | +€3,576 | |
| Cash at bank and in hand | 54/58 | €133,973 | €116,589 | -€17,385 | -13.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €605,933 | €623,962 | +€18,029 | +3.0% |
| Equity | 10/15 | €207,124 | €268,545 | +€61,421 | +29.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €201,124 | €262,545 | +€61,421 | +30.5% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €200,524 | €261,945 | +€61,421 | +30.6% |
| Amounts payable | 17/49 | €398,808 | €355,416 | -€43,392 | -10.9% |
| Amounts payable after more than one year | 17 | €316,054 | €268,384 | -€47,669 | -15.1% |
| Financial debts | 170/4 | €275,257 | €223,580 | -€51,678 | -18.8% |
| Other amounts payable | 178/9 | €40,796 | €44,805 | +€4,008 | +9.8% |
| Amounts payable within one year | 42/48 | €78,214 | €79,591 | +€1,377 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €51,329 | €51,678 | +€349 | +0.7% |
| Trade debts | 44 | €2,985 | €1,579 | -€1,405 | -47.1% |
| Suppliers | 440/4 | €2,985 | €1,579 | -€1,405 | -47.1% |
| Taxes, remuneration and social security | 45 | €23,900 | €26,334 | +€2,433 | +10.2% |
| Taxes | 450/3 | €23,900 | €26,334 | +€2,433 | +10.2% |
| Accrued charges and deferred income | 492/3 | €4,541 | €7,441 | +€2,900 | +63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,095 | €32,354 | -€4,741 | -12.8% |
| Other operating charges | 640/8 | €2,349 | €2,577 | +€228 | +9.7% |
| Gross operating margin | 9900 | €118,507 | €123,433 | +€4,926 | +4.2% |
| Operating profit (loss) | 9901 | €79,062 | €88,502 | +€9,439 | +11.9% |
| Financial income | 75/76B | €269 | €2,561 | +€2,292 | +853% |
| Recurring financial income | 75 | €269 | €2,561 | +€2,292 | +853% |
| Financial charges | 65/66B | €5,877 | €5,276 | -€601 | -10.2% |
| Recurring financial charges | 65 | €5,877 | €5,276 | -€601 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €73,454 | €85,786 | +€12,332 | +16.8% |
| Income taxes | 67/77 | €20,674 | €24,365 | +€3,691 | +17.9% |
| Profit (loss) for the period | 9904 | €52,780 | €61,421 | +€8,641 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,780 | €61,421 | +€8,641 | +16.4% |
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 17 October 2026 via checked.be.