DEWILDE TOM: 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 TOM
Largest movements
- Current investments -€274,907
down €274,907 (-67.9%), from €404,907 to €130,000
- Cash +€43,679
up €43,679 (+29.3%), from €149,024 to €192,702
mainly Current investments (+€274,907) and Net result for the year (+€114,336)
- Tangible fixed assets -€12,529
down €12,529 (-3.2%), from €391,148 to €378,619
of which Furniture and vehicles: -€20,906
- Receivables within one year -€11,768
down €11,768 (-50.6%), from €23,247 to €11,479
of which Trade receivables: -€16,548
- Reserves -€212,260
down €212,260 (-33.9%), from €625,576 to €413,316
of which Distributable reserves: -€211,599
- Other debts +€50,182
up €50,182 (+94.6%), from €53,053 to €103,236
- Debts after one year -€29,292
down €29,292 (-32.4%), from €90,509 to €61,217
- Trade debts -€25,014
down €25,014 (-37.2%), from €67,199 to €42,185
- Tax, wage and social debts -€22,230
down €22,230 (-31.0%), from €71,642 to €49,413
of which Remuneration and social security: -€37,016
- Staff costs -€23,229
down €23,229 (-8.3%), from €279,390 to €256,161
- Financial income +€10,886
up €10,886 (+230.2%), from €4,728 to €15,615
of which Financial income: +€8,759
- Taxes +€10,447
up €10,447 (+25.2%), from €41,488 to €51,935
- Depreciation +€10,238
up €10,238 (+19.1%), from €53,698 to €63,936
- Other operating charges -€5,895
down €5,895 (-47.1%), from €12,520 to €6,625
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 | €971,961 | €726,425 | -€245,536 | -25.3% |
| Fixed assets | 21/28 | €392,742 | €379,889 | -€12,853 | -3.3% |
| Intangible fixed assets | 21 | €1,293 | €970 | -€324 | -25.0% |
| Tangible fixed assets | 22/27 | €391,148 | €378,619 | -€12,529 | -3.2% |
| Land and buildings | 22 | €248,062 | €268,490 | +€20,428 | +8.2% |
| Plant, machinery and equipment | 23 | €50,091 | €38,040 | -€12,051 | -24.1% |
| Furniture and vehicles | 24 | €92,996 | €72,090 | -€20,906 | -22.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €579,220 | €346,536 | -€232,684 | -40.2% |
| Amounts receivable after more than one year | 29 | - | €7,262 | +€7,262 | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €7,262 | +€7,262 | |
| Amounts receivable within one year | 40/41 | €23,247 | €11,479 | -€11,768 | -50.6% |
| Trade receivables | 40 | €22,715 | €6,167 | -€16,548 | -72.9% |
| Other amounts receivable | 41 | €531 | €5,312 | +€4,781 | +899.6% |
| Current investments | 50/53 | €404,907 | €130,000 | -€274,907 | -67.9% |
| Cash at bank and in hand | 54/58 | €149,024 | €192,702 | +€43,679 | +29.3% |
| Deferred charges and accrued income | 490/1 | €2,043 | €5,093 | +€3,050 | +149.3% |
| Total equity and liabilities | 10/49 | €971,961 | €726,425 | -€245,536 | -25.3% |
| Equity | 10/15 | €652,576 | €440,316 | -€212,260 | -32.5% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €625,576 | €413,316 | -€212,260 | -33.9% |
| Non-distributable reserves | 130/1 | €3,813 | €3,813 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,813 | €3,813 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,661 | €14,000 | -€661 | -4.5% |
| Distributable reserves | 133 | €607,102 | €395,503 | -€211,599 | -34.9% |
| Provisions and deferred taxes | 16 | €340 | - | -€340 | |
| Deferred taxes | 168 | €340 | - | -€340 | |
| Amounts payable | 17/49 | €319,045 | €286,109 | -€32,936 | -10.3% |
| Amounts payable after more than one year | 17 | €90,509 | €61,217 | -€29,292 | -32.4% |
| Financial debts | 170/4 | €90,509 | €61,217 | -€29,292 | -32.4% |
| Amounts payable within one year | 42/48 | €228,518 | €224,125 | -€4,393 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €36,624 | €29,292 | -€7,332 | -20.0% |
| Trade debts | 44 | €67,199 | €42,185 | -€25,014 | -37.2% |
| Suppliers | 440/4 | €67,199 | €42,185 | -€25,014 | -37.2% |
| Taxes, remuneration and social security | 45 | €71,642 | €49,413 | -€22,230 | -31.0% |
| Taxes | 450/3 | €14,955 | €29,742 | +€14,787 | +98.9% |
| Remuneration and social security | 454/9 | €56,687 | €19,671 | -€37,016 | -65.3% |
| Other amounts payable | 47/48 | €53,053 | €103,236 | +€50,182 | +94.6% |
| Accrued charges and deferred income | 492/3 | €18 | €767 | +€749 | +4086.7% |
| Non-recurring operating income | 76A | - | €8,500 | +€8,500 | |
| Remuneration, social security and pensions | 62 | €279,390 | €256,161 | -€23,229 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,698 | €63,936 | +€10,238 | +19.1% |
| Other operating charges | 640/8 | €12,520 | €6,625 | -€5,895 | -47.1% |
| Non-recurring operating charges | 66A | - | €3,377 | +€3,377 | |
| Gross operating margin | 9900 | €492,345 | €488,014 | -€4,332 | -0.9% |
| Operating profit (loss) | 9901 | €146,738 | €157,915 | +€11,177 | +7.6% |
| Financial income | 75/76B | €4,728 | €15,615 | +€10,886 | +230.2% |
| Recurring financial income | 75 | €4,728 | €13,487 | +€8,759 | +185.2% |
| Non-recurring financial income | 76B | - | €2,127 | +€2,127 | |
| Financial charges | 65/66B | €8,249 | €7,599 | -€650 | -7.9% |
| Recurring financial charges | 65 | €8,249 | €7,599 | -€650 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €143,217 | €165,930 | +€22,713 | +15.9% |
| Transfer from deferred taxes | 780 | - | €340 | +€340 | |
| Income taxes | 67/77 | €41,488 | €51,935 | +€10,447 | +25.2% |
| Profit (loss) for the period | 9904 | €101,729 | €114,336 | +€12,607 | +12.4% |
| Transfer from tax-exempt reserves | 789 | - | €661 | +€661 | |
| Profit (loss) for the period to be appropriated | 9905 | €101,729 | €114,997 | +€13,268 | +13.0% |
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.