DEWIRA: 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.
DEWIRA
Largest movements
- Current investments -€112,803
down €112,803 (-4.4%), from €2.6m to €2.4m
- Financial fixed assets -€102,651
down €102,651 (-9.9%), from €1.0m to €934,381
- Tangible fixed assets -€72,432
down €72,432 (-8.3%), from €871,217 to €798,785
of which Land and buildings: -€38,291
- Cash -€66,817
down €66,817 (-18.3%), from €364,895 to €298,078
mainly Contributions, distributions and other (-€320,000) and Other debts (-€67,151)
- Reserves -€171,000
down €171,000 (-9.5%), from €1.8m to €1.6m
- Other debts -€67,151
down €67,151 (-100.0%), from €67,151 to €0
- Tax, wage and social debts -€50,781
down €50,781 (-77.1%), from €65,860 to €15,079
of which Taxes: -€51,741
- Financial income -€14,013
down €14,013 (-5.6%), from €248,109 to €234,097
- Staff costs +€9,411
up €9,411 (+57.1%), from €16,466 to €25,877
- Taxes -€2,099
down €2,099 (-11.4%), from €18,404 to €16,305
- Gross operating margin +€1,162
up €1,162 (+1.9%), from €62,446 to €63,608
- Depreciation +€690
up €690 (+1.0%), from €71,742 to €72,432
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 | €4,907,896 | €4,550,711 | -€357,186 | -7.3% |
| Fixed assets | 21/28 | €1,908,248 | €1,733,165 | -€175,083 | -9.2% |
| Tangible fixed assets | 22/27 | €871,217 | €798,785 | -€72,432 | -8.3% |
| Land and buildings | 22 | €778,488 | €740,197 | -€38,291 | -4.9% |
| Plant, machinery and equipment | 23 | €16,412 | €9,497 | -€6,914 | -42.1% |
| Furniture and vehicles | 24 | €76,317 | €49,090 | -€27,227 | -35.7% |
| Financial fixed assets | 28 | €1,037,031 | €934,381 | -€102,651 | -9.9% |
| Current assets | 29/58 | €2,999,649 | €2,817,545 | -€182,103 | -6.1% |
| Amounts receivable within one year | 40/41 | €64,125 | €57,520 | -€6,605 | -10.3% |
| Trade receivables | 40 | €23,006 | €29,629 | +€6,623 | +28.8% |
| Other amounts receivable | 41 | €41,119 | €27,891 | -€13,228 | -32.2% |
| Current investments | 50/53 | €2,557,473 | €2,444,670 | -€112,803 | -4.4% |
| Cash at bank and in hand | 54/58 | €364,895 | €298,078 | -€66,817 | -18.3% |
| Deferred charges and accrued income | 490/1 | €13,156 | €17,278 | +€4,121 | +31.3% |
| Total equity and liabilities | 10/49 | €4,907,896 | €4,550,711 | -€357,186 | -7.3% |
| Equity | 10/15 | €4,672,633 | €4,501,686 | -€170,948 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,793,000 | €1,622,000 | -€171,000 | -9.5% |
| Distributable reserves | 133 | €1,793,000 | €1,622,000 | -€171,000 | -9.5% |
| Profit (loss) carried forward | 14 | €2,861,033 | €2,861,086 | +€52 | 0.0% |
| Amounts payable | 17/49 | €235,263 | €49,025 | -€186,238 | -79.2% |
| Amounts payable after more than one year | 17 | €22,221 | €0 | -€22,221 | -100.0% |
| Financial debts | 170/4 | €22,221 | €0 | -€22,221 | -100.0% |
| Amounts payable within one year | 42/48 | €209,125 | €48,907 | -€160,218 | -76.6% |
| Current portion of amounts payable after more than one year | 42 | €66,667 | €22,221 | -€44,445 | -66.7% |
| Trade debts | 44 | €9,447 | €11,606 | +€2,159 | +22.9% |
| Suppliers | 440/4 | €9,447 | €11,606 | +€2,159 | +22.9% |
| Taxes, remuneration and social security | 45 | €65,860 | €15,079 | -€50,781 | -77.1% |
| Taxes | 450/3 | €63,390 | €11,649 | -€51,741 | -81.6% |
| Remuneration and social security | 454/9 | €2,470 | €3,430 | +€959 | +38.8% |
| Other amounts payable | 47/48 | €67,151 | €0 | -€67,151 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,917 | €118 | -€3,799 | -97.0% |
| Remuneration, social security and pensions | 62 | €16,466 | €25,877 | +€9,411 | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,742 | €72,432 | +€690 | +1.0% |
| Other operating charges | 640/8 | €8,592 | €8,620 | +€27 | +0.3% |
| Gross operating margin | 9900 | €62,446 | €63,608 | +€1,162 | +1.9% |
| Operating profit (loss) | 9901 | -€34,354 | -€43,321 | -€8,966 | -26.1% |
| Financial income | 75/76B | €248,109 | €234,097 | -€14,013 | -5.6% |
| Recurring financial income | 75 | €248,109 | €234,097 | -€14,013 | -5.6% |
| Financial charges | 65/66B | €25,796 | €25,419 | -€377 | -1.5% |
| Recurring financial charges | 65 | €25,796 | €25,419 | -€377 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €187,959 | €165,357 | -€22,602 | -12.0% |
| Income taxes | 67/77 | €18,404 | €16,305 | -€2,099 | -11.4% |
| Profit (loss) for the period | 9904 | €169,555 | €149,052 | -€20,503 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €169,555 | €149,052 | -€20,503 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.