DEWIT en PARTNERS: 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.
What changed
DEWIT en PARTNERS
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€13,101
2024 · -€833-€12,268
Equity
€127,723
2024 · €140,825-€13,101
Cash
€19,514
2024 · €31,438-€11,924
Balance sheet total
€1.3m
2024 · €1.4m-€107,103
Largest movements
Assets
- Tangible fixed assets -€86,450
down €86,450 (-6.6%), from €1.3m to €1.2m
of which Land and buildings: -€69,060
Equity and liabilities
- Debts after one year -€86,339
down €86,339 (-8.7%), from €997,192 to €910,853
of which Financial debts: -€86,339
Income statement
- Gross operating margin -€4,621
down €4,621 (-3.6%), from €129,987 to €125,366
- Taxes +€3,841
up €3,841 (+314%), from €1,223 to €5,064
- Other operating charges +€2,727
up €2,727 (+23.8%), from €11,478 to €14,205
- Depreciation +€1,754
up €1,754 (+1.8%), from €96,510 to €98,263
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
-€833
Gross operating margin
-€4,621
Depreciation
-€1,754
Other operating charges
-€2,727
Financial income
-€2
Financial charges
+€676
Taxes
-€3,841
Result 2025
-€13,101
raises the resultlowers the result
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.
From operations
+€91,672
Investment
-€11,814
Financing
-€91,783
Cash 2024
€31,438
From operations (derived)
+€91,672
Net result for the year
-€13,101
Depreciation
+€98,263
Receivables within one year
+€9,223
Deferred charges and accrued income
-€494
Provisions
-€9,183
Trade debts
+€8,027
Tax, wage and social debts
+€5,064
Other debts
-€6,127
Investment (derived)
-€11,814
Investment in fixed assets (net)
-€11,814
Financing
-€91,783
Debts after one year
-€86,339
Current portion of long-term debt
-€5,444
Cash 2025
€19,514
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,382,228 | €1,275,125 | -€107,103 | -7.7% |
| Fixed assets | 21/28 | €1,315,605 | €1,229,155 | -€86,450 | -6.6% |
| Tangible fixed assets | 22/27 | €1,315,139 | €1,228,689 | -€86,450 | -6.6% |
| Land and buildings | 22 | €1,247,256 | €1,178,196 | -€69,060 | -5.5% |
| Plant, machinery and equipment | 23 | €1,047 | €709 | -€338 | -32.3% |
| Furniture and vehicles | 24 | €66,836 | €49,785 | -€17,051 | -25.5% |
| Financial fixed assets | 28 | €466 | €466 | = | 0.0% |
| Current assets | 29/58 | €66,623 | €45,970 | -€20,653 | -31.0% |
| Amounts receivable within one year | 40/41 | €9,367 | €144 | -€9,223 | -98.5% |
| Trade receivables | 40 | €9,364 | €144 | -€9,220 | -98.5% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €31,438 | €19,514 | -€11,924 | -37.9% |
| Deferred charges and accrued income | 490/1 | €25,818 | €26,312 | +€494 | +1.9% |
| Total equity and liabilities | 10/49 | €1,382,228 | €1,275,125 | -€107,103 | -7.7% |
| Equity | 10/15 | €140,825 | €127,723 | -€13,101 | -9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €284,580 | €271,447 | -€13,133 | -4.6% |
| Tax-exempt reserves | 132 | €175,716 | €157,883 | -€17,833 | -10.1% |
| Distributable reserves | 133 | €108,864 | €113,564 | +€4,700 | +4.3% |
| Profit (loss) carried forward | 14 | -€149,956 | -€149,924 | +€32 | 0.0% |
| Provisions and deferred taxes | 16 | €90,480 | €81,298 | -€9,183 | -10.1% |
| Deferred taxes | 168 | €90,480 | €81,298 | -€9,183 | -10.1% |
| Amounts payable | 17/49 | €1,150,923 | €1,066,104 | -€84,819 | -7.4% |
| Amounts payable after more than one year | 17 | €997,192 | €910,853 | -€86,339 | -8.7% |
| Financial debts | 170/4 | €996,902 | €910,563 | -€86,339 | -8.7% |
| Other amounts payable | 178/9 | €290 | €290 | = | 0.0% |
| Amounts payable within one year | 42/48 | €152,281 | €153,801 | +€1,520 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €91,783 | €86,339 | -€5,444 | -5.9% |
| Trade debts | 44 | €1,122 | €9,149 | +€8,027 | +716% |
| Suppliers | 440/4 | €1,122 | €9,149 | +€8,027 | +716% |
| Taxes, remuneration and social security | 45 | €1,223 | €6,287 | +€5,064 | +414% |
| Taxes | 450/3 | €1,223 | €6,287 | +€5,064 | +414% |
| Other amounts payable | 47/48 | €58,153 | €52,026 | -€6,127 | -10.5% |
| Accrued charges and deferred income | 492/3 | €1,450 | €1,450 | = | 0.0% |
| Non-recurring operating income | 76A | €22,541 | - | -€22,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,510 | €98,263 | +€1,754 | +1.8% |
| Other operating charges | 640/8 | €11,478 | €14,205 | +€2,727 | +23.8% |
| Gross operating margin | 9900 | €129,987 | €125,366 | -€4,621 | -3.6% |
| Operating profit (loss) | 9901 | €22,000 | €12,898 | -€9,101 | -41.4% |
| Financial income | 75/76B | €3 | €1 | -€2 | -70.3% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -70.3% |
| Financial charges | 65/66B | €30,795 | €30,119 | -€676 | -2.2% |
| Recurring financial charges | 65 | €30,795 | €30,119 | -€676 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,793 | -€17,220 | -€8,427 | -95.8% |
| Transfer from deferred taxes | 780 | €9,183 | €9,183 | = | 0.0% |
| Income taxes | 67/77 | €1,223 | €5,064 | +€3,841 | +314% |
| Profit (loss) for the period | 9904 | -€833 | -€13,101 | -€12,268 | -1,473% |
| Transfer from tax-exempt reserves | 789 | €17,833 | €17,833 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,000 | €4,732 | -€12,268 | -72.2% |
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 18 October 2026 via checked.be.