DEWIT: 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.
What changed
DEWIT
NACE 46.349, Wholesale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,939
2024 · €146,614-€140,675
Equity
€472,517
2024 · €466,578+€5,939
Cash
€10,938
2024 · €17,857-€6,918
Balance sheet total
€3.5m
2024 · €3.5m+€79
Largest movements
Assets
- Receivables within one year -€40,041
down €40,041 (-12.1%), from €329,569 to €289,528
of which Trade receivables: -€46,888
Equity and liabilities
- Debts after one year -€147,447
down €147,447 (-22.7%), from €648,496 to €501,049
- Current portion of long-term debt +€89,362
up €89,362 (+32.9%), from €271,549 to €360,911
- Other debts +€47,856
up €47,856 (+30.1%), from €158,758 to €206,614
Income statement
- Staff costs +€74,318
up €74,318 (+13.4%), from €554,601 to €628,919
- Depreciation +€50,907
up €50,907 (+39.3%), from €129,644 to €180,551
- Gross operating margin -€44,588
down €44,588 (-4.5%), from €980,594 to €936,005
- Financial charges -€29,561
down €29,561 (-25.9%), from €114,076 to €84,515
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.
Result 2024
€146,614
Gross operating margin
-€44,588
Staff costs
-€74,318
Depreciation
-€50,907
Other operating charges
-€1,035
Other operating items
-€670
Financial income
+€948
Financial charges
+€29,561
Taxes
+€334
Result 2025
€5,939
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.
From operations
+€243,549
Investment
-€185,207
Financing
-€65,260
Cash 2024
€17,857
From operations (derived)
+€243,549
Net result for the year
+€5,939
Depreciation
+€180,551
Stocks and contracts
-€34,934
Receivables within one year
+€40,041
Deferred charges and accrued income
-€7,449
Trade debts
+€5,690
Tax, wage and social debts
+€8,751
Advances received
+€250
Other debts
+€47,856
Accrued charges and deferred income
-€3,147
Investment (derived)
-€185,207
Investment in fixed assets (net)
-€185,207
Financing
-€65,260
Debts after one year
-€147,447
Current portion of long-term debt
+€89,362
Short-term financial debts
-€7,176
Cash 2025
€10,938
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,549,535 | €3,549,615 | +€79 | 0.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €564,919 | €569,575 | +€4,656 | +0.8% |
| Tangible fixed assets | 22/27 | €422,236 | €431,850 | +€9,614 | +2.3% |
| Plant, machinery and equipment | 23 | €21,508 | €16,718 | -€4,790 | -22.3% |
| Furniture and vehicles | 24 | €50,710 | €41,507 | -€9,203 | -18.1% |
| Leasing and similar rights | 25 | €278,489 | €325,485 | +€46,996 | +16.9% |
| Other tangible fixed assets | 26 | €71,529 | €48,140 | -€23,389 | -32.7% |
| Financial fixed assets | 28 | €142,683 | €137,725 | -€4,958 | -3.5% |
| Current assets | 29/58 | €2,984,616 | €2,980,039 | -€4,577 | -0.2% |
| Stocks and contracts in progress | 3 | €2,618,698 | €2,653,632 | +€34,934 | +1.3% |
| Stocks | 30/36 | €2,618,698 | €2,653,632 | +€34,934 | +1.3% |
| Amounts receivable within one year | 40/41 | €329,569 | €289,528 | -€40,041 | -12.1% |
| Trade receivables | 40 | €285,670 | €238,783 | -€46,888 | -16.4% |
| Other amounts receivable | 41 | €43,899 | €50,746 | +€6,847 | +15.6% |
| Cash at bank and in hand | 54/58 | €17,857 | €10,938 | -€6,918 | -38.7% |
| Deferred charges and accrued income | 490/1 | €18,492 | €25,941 | +€7,449 | +40.3% |
| Total equity and liabilities | 10/49 | €3,549,535 | €3,549,615 | +€79 | 0.0% |
| Equity | 10/15 | €466,578 | €472,517 | +€5,939 | +1.3% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Capital | 10 | €1,200,000 | €1,200,000 | = | 0.0% |
| Issued capital | 100 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €110,795 | €110,795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €96,679 | €96,679 | = | 0.0% |
| Legal reserve | 130 | €96,679 | €96,679 | = | 0.0% |
| Distributable reserves | 133 | €14,116 | €14,116 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€844,217 | -€838,278 | +€5,939 | +0.7% |
| Amounts payable | 17/49 | €3,082,957 | €3,077,098 | -€5,860 | -0.2% |
| Amounts payable after more than one year | 17 | €648,496 | €501,049 | -€147,447 | -22.7% |
| Financial debts | 170/4 | €648,496 | €501,049 | -€147,447 | -22.7% |
| Amounts payable within one year | 42/48 | €2,428,193 | €2,572,927 | +€144,734 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €271,549 | €360,911 | +€89,362 | +32.9% |
| Financial debts | 43 | €1,019,947 | €1,012,772 | -€7,176 | -0.7% |
| Credit institutions | 430/8 | €1,019,947 | €1,012,772 | -€7,176 | -0.7% |
| Trade debts | 44 | €817,012 | €822,702 | +€5,690 | +0.7% |
| Suppliers | 440/4 | €817,012 | €822,702 | +€5,690 | +0.7% |
| Advances received on contracts in progress | 46 | €7,208 | €7,458 | +€250 | +3.5% |
| Taxes, remuneration and social security | 45 | €153,719 | €162,470 | +€8,751 | +5.7% |
| Taxes | 450/3 | €77,045 | €68,178 | -€8,867 | -11.5% |
| Remuneration and social security | 454/9 | €76,674 | €94,292 | +€17,618 | +23.0% |
| Other amounts payable | 47/48 | €158,758 | €206,614 | +€47,856 | +30.1% |
| Accrued charges and deferred income | 492/3 | €6,268 | €3,121 | -€3,147 | -50.2% |
| Non-recurring operating income | 76A | €6,352 | €7,392 | +€1,040 | +16.4% |
| Remuneration, social security and pensions | 62 | €554,601 | €628,919 | +€74,318 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,644 | €180,551 | +€50,907 | +39.3% |
| Other operating charges | 640/8 | €34,324 | €35,359 | +€1,035 | +3.0% |
| Non-recurring operating charges | 66A | €14 | €684 | +€670 | +4715.9% |
| Gross operating margin | 9900 | €980,594 | €936,005 | -€44,588 | -4.5% |
| Operating profit (loss) | 9901 | €262,010 | €90,492 | -€171,518 | -65.5% |
| Financial income | 75/76B | €499 | €1,447 | +€948 | +190.1% |
| Recurring financial income | 75 | €499 | €1,447 | +€948 | +190.1% |
| Financial charges | 65/66B | €114,076 | €84,515 | -€29,561 | -25.9% |
| Recurring financial charges | 65 | €114,076 | €84,515 | -€29,561 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €148,433 | €7,424 | -€141,009 | -95.0% |
| Income taxes | 67/77 | €1,819 | €1,485 | -€334 | -18.3% |
| Profit (loss) for the period | 9904 | €146,614 | €5,939 | -€140,675 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €146,614 | €5,939 | -€140,675 | -95.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.