DEWIMAT: what changed
Two fiscal 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.
DEWIMAT
Largest movements
- Tangible fixed assets +€5,470
up €5,470 (+2.0%), from €279,737 to €285,208
of which Plant, machinery and equipment: +€6,799
- Advances received +€20,000
new in 2024: €20,000
- Profit (loss) carried forward -€10,543
down €10,543 (-25.7%), from -€41,063 to -€51,606
- Trade debts +€5,626
up €5,626 (+29.6%), from €19,021 to €24,648
- Short-term financial debts -€4,428
no longer reported in 2024 (was €4,428)
- Debts after one year -€3,325
down €3,325 (-7.3%), from €45,357 to €42,032
- Depreciation -€2,269
down €2,269 (-62.5%), from €3,631 to €1,362
- Financial charges -€223
down €223 (-6.7%), from €3,319 to €3,096
- Gross operating margin -€221
down €221 (-4.0%), from €5,602 to €5,381
- Other operating charges +€209
up €209 (+9.8%), from €2,125 to €2,333
From the 2021 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €290,447 | €296,073 | +€5,626 | +1.9% |
| Fixed assets | 21/28 | €282,395 | €287,865 | +€5,470 | +1.9% |
| Tangible fixed assets | 22/27 | €279,737 | €285,208 | +€5,470 | +2.0% |
| Land and buildings | 22 | €230,884 | €230,884 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,525 | €15,324 | +€6,799 | +79.7% |
| Furniture and vehicles | 24 | €40,328 | €39,000 | -€1,328 | -3.3% |
| Financial fixed assets | 28 | €2,658 | €2,658 | = | 0.0% |
| Current assets | 29/58 | €8,052 | €8,208 | +€156 | +1.9% |
| Amounts receivable within one year | 40/41 | €7,191 | €5,788 | -€1,404 | -19.5% |
| Trade receivables | 40 | €1,381 | €4,544 | +€3,163 | +229.1% |
| Other amounts receivable | 41 | €5,810 | €1,243 | -€4,567 | -78.6% |
| Cash at bank and in hand | 54/58 | - | €1,411 | +€1,411 | |
| Deferred charges and accrued income | 490/1 | €861 | €1,009 | +€148 | +17.2% |
| Total equity and liabilities | 10/49 | €290,447 | €296,073 | +€5,626 | +1.9% |
| Equity | 10/15 | €213,993 | €203,450 | -€10,543 | -4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €230,884 | €230,884 | = | 0.0% |
| Reserves | 13 | €5,580 | €5,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,721 | €3,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,063 | -€51,606 | -€10,543 | -25.7% |
| Amounts payable | 17/49 | €76,454 | €92,623 | +€16,169 | +21.1% |
| Amounts payable after more than one year | 17 | €45,357 | €42,032 | -€3,325 | -7.3% |
| Financial debts | 170/4 | €45,357 | €42,032 | -€3,325 | -7.3% |
| Amounts payable within one year | 42/48 | €31,097 | €50,591 | +€19,494 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | €5,910 | €5,943 | +€33 | +0.6% |
| Financial debts | 43 | €4,428 | - | -€4,428 | |
| Credit institutions | 430/8 | €4,428 | - | -€4,428 | |
| Trade debts | 44 | €19,021 | €24,648 | +€5,626 | +29.6% |
| Suppliers | 440/4 | €19,021 | €24,648 | +€5,626 | +29.6% |
| Advances received on contracts in progress | 46 | - | €20,000 | +€20,000 | |
| Taxes, remuneration and social security | 45 | €1,738 | - | -€1,738 | |
| Taxes | 450/3 | €1,738 | - | -€1,738 | |
| Non-recurring operating income | 76A | - | €357 | +€357 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,631 | €1,362 | -€2,269 | -62.5% |
| Other operating charges | 640/8 | €2,125 | €2,333 | +€209 | +9.8% |
| Non-recurring operating charges | 66A | €12,500 | - | -€12,500 | |
| Gross operating margin | 9900 | €5,602 | €5,381 | -€221 | -4.0% |
| Operating profit (loss) | 9901 | -€12,654 | €1,685 | +€14,339 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,319 | €3,096 | -€223 | -6.7% |
| Recurring financial charges | 65 | €3,319 | €3,096 | -€223 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,973 | -€1,411 | +€14,562 | +91.2% |
| Profit (loss) for the period | 9904 | -€15,973 | -€1,411 | +€14,562 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,973 | -€1,411 | +€14,562 | +91.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.