dewIT 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.
dewIT CONSULTING
Largest movements
- Tangible fixed assets -€251,333
down €251,333 (-57.0%), from €440,633 to €189,300
of which Land and buildings: -€250,000
- Cash +€63,046
up €63,046 (+189%), from €33,273 to €96,318
mainly Investment in fixed assets (net) (+€250,000) and Receivables within one year (+€35,401)
- Receivables within one year -€35,401
down €35,401 (-44.5%), from €79,497 to €44,096
of which Trade receivables: -€41,401
- Debts after one year -€174,687
down €174,687 (-60.6%), from €288,468 to €113,780
- Profit (loss) carried forward -€51,611
down €51,611 (-22.0%), from €234,590 to €182,979
- Gross operating margin -€76,418
down €76,418, from €42,636 to -€33,782
- Taxes +€22,865
up €22,865, from -€16,865 to €6,000
- Other operating charges -€2,623
down €2,623 (-61.6%), from €4,257 to €1,634
- Financial charges -€974
down €974 (-9.9%), from €9,836 to €8,862
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 | €553,403 | €329,715 | -€223,689 | -40.4% |
| Fixed assets | 21/28 | €440,633 | €189,300 | -€251,333 | -57.0% |
| Tangible fixed assets | 22/27 | €440,633 | €189,300 | -€251,333 | -57.0% |
| Land and buildings | 22 | €431,300 | €181,300 | -€250,000 | -58.0% |
| Leasing and similar rights | 25 | €9,333 | €8,000 | -€1,333 | -14.3% |
| Current assets | 29/58 | €112,770 | €140,415 | +€27,645 | +24.5% |
| Amounts receivable within one year | 40/41 | €79,497 | €44,096 | -€35,401 | -44.5% |
| Trade receivables | 40 | €67,497 | €26,096 | -€41,401 | -61.3% |
| Other amounts receivable | 41 | €12,000 | €18,000 | +€6,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €33,273 | €96,318 | +€63,046 | +189% |
| Total equity and liabilities | 10/49 | €553,403 | €329,715 | -€223,689 | -40.4% |
| Equity | 10/15 | €253,190 | €201,579 | -€51,611 | -20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,590 | €182,979 | -€51,611 | -22.0% |
| Amounts payable | 17/49 | €300,214 | €128,136 | -€172,078 | -57.3% |
| Amounts payable after more than one year | 17 | €288,468 | €113,780 | -€174,687 | -60.6% |
| Financial debts | 170/4 | €288,468 | €113,780 | -€174,687 | -60.6% |
| Amounts payable within one year | 42/48 | €11,746 | €14,356 | +€2,610 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,583 | +€4,583 | |
| Trade debts | 44 | €1,198 | €1,841 | +€643 | +53.7% |
| Suppliers | 440/4 | €1,198 | €1,841 | +€643 | +53.7% |
| Taxes, remuneration and social security | 45 | €5,985 | €4,739 | -€1,247 | -20.8% |
| Taxes | 450/3 | €5,985 | €787 | -€5,198 | -86.8% |
| Remuneration and social security | 454/9 | - | €3,951 | +€3,951 | |
| Other amounts payable | 47/48 | €4,563 | €3,194 | -€1,369 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €1,333 | = | 0.0% |
| Other operating charges | 640/8 | €4,257 | €1,634 | -€2,623 | -61.6% |
| Gross operating margin | 9900 | €42,636 | -€33,782 | -€76,418 | |
| Operating profit (loss) | 9901 | €37,047 | -€36,749 | -€73,796 | |
| Financial charges | 65/66B | €9,836 | €8,862 | -€974 | -9.9% |
| Recurring financial charges | 65 | €9,836 | €8,862 | -€974 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €27,211 | -€45,611 | -€72,822 | |
| Income taxes | 67/77 | -€16,865 | €6,000 | +€22,865 | |
| Profit (loss) for the period | 9904 | €44,075 | -€51,611 | -€95,686 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,075 | -€51,611 | -€95,686 |
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 22 October 2026 via checked.be.