Dewit Finance: 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 Finance
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€35,086
down €35,086 (-40.1%), from €87,483 to €52,397
mainly Contributions, distributions and other (-€69,840) and Current investments (-€50,000)
- Deferred charges and accrued income +€15,144
up €15,144 (+188%), from €8,039 to €23,184
- Receivables within one year -€8,661
down €8,661 (-13.5%), from €64,122 to €55,461
of which Other amounts receivable: -€8,661
- Tangible fixed assets -€4,245
down €4,245 (-6.4%), from €66,553 to €62,308
of which Land and buildings: -€5,144
- Other debts +€66,816
up €66,816 (+56.8%), from €117,656 to €184,472
- Reserves -€65,603
down €65,603 (-90.7%), from €72,340 to €6,737
- Profit (loss) carried forward +€23,592
up €23,592, from -€23,592 to €0
- Debts after one year -€12,542
down €12,542 (-100%), from €12,542 to €0
- Accrued charges and deferred income +€4,244
up €4,244 (+145%), from €2,917 to €7,160
- Gross operating margin +€56,591
up €56,591, from -€13,938 to €42,654
- Taxes +€3,658
up €3,658 (+1,308%), from €280 to €3,938
- Depreciation +€895
up €895 (+10.5%), from €8,508 to €9,403
- Financial income -€877
down €877 (-80.3%), from €1,092 to €215
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 | €226,198 | €243,350 | +€17,153 | +7.6% |
| Fixed assets | 21/28 | €66,553 | €62,308 | -€4,245 | -6.4% |
| Tangible fixed assets | 22/27 | €66,553 | €62,308 | -€4,245 | -6.4% |
| Land and buildings | 22 | €36,426 | €31,282 | -€5,144 | -14.1% |
| Plant, machinery and equipment | 23 | €727 | - | -€727 | |
| Furniture and vehicles | 24 | - | €4,426 | +€4,426 | |
| Other tangible fixed assets | 26 | €29,400 | €26,600 | -€2,800 | -9.5% |
| Current assets | 29/58 | €159,645 | €181,042 | +€21,398 | +13.4% |
| Amounts receivable within one year | 40/41 | €64,122 | €55,461 | -€8,661 | -13.5% |
| Trade receivables | 40 | €43,863 | €43,863 | = | 0.0% |
| Other amounts receivable | 41 | €20,259 | €11,598 | -€8,661 | -42.7% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €87,483 | €52,397 | -€35,086 | -40.1% |
| Deferred charges and accrued income | 490/1 | €8,039 | €23,184 | +€15,144 | +188% |
| Total equity and liabilities | 10/49 | €226,198 | €243,350 | +€17,153 | +7.6% |
| Equity | 10/15 | €73,748 | €31,737 | -€42,011 | -57.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €72,340 | €6,737 | -€65,603 | -90.7% |
| Distributable reserves | 133 | €72,340 | €6,737 | -€65,603 | -90.7% |
| Profit (loss) carried forward | 14 | -€23,592 | €0 | +€23,592 | |
| Amounts payable | 17/49 | €152,450 | €211,614 | +€59,164 | +38.8% |
| Amounts payable after more than one year | 17 | €12,542 | €0 | -€12,542 | -100% |
| Financial debts | 170/4 | €12,542 | €0 | -€12,542 | -100% |
| Amounts payable within one year | 42/48 | €136,991 | €204,453 | +€67,462 | +49.2% |
| Current portion of amounts payable after more than one year | 42 | €12,359 | €12,542 | +€183 | +1.5% |
| Trade debts | 44 | €1,107 | €1,184 | +€77 | +6.9% |
| Suppliers | 440/4 | €1,107 | €1,184 | +€77 | +6.9% |
| Taxes, remuneration and social security | 45 | €5,869 | €6,255 | +€386 | +6.6% |
| Taxes | 450/3 | €5,869 | €6,255 | +€386 | +6.6% |
| Other amounts payable | 47/48 | €117,656 | €184,472 | +€66,816 | +56.8% |
| Accrued charges and deferred income | 492/3 | €2,917 | €7,160 | +€4,244 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,508 | €9,403 | +€895 | +10.5% |
| Other operating charges | 640/8 | €1,202 | €1,238 | +€36 | +3.0% |
| Gross operating margin | 9900 | -€13,938 | €42,654 | +€56,591 | |
| Operating profit (loss) | 9901 | -€23,648 | €32,012 | +€55,661 | |
| Financial income | 75/76B | €1,092 | €215 | -€877 | -80.3% |
| Recurring financial income | 75 | €1,092 | €215 | -€877 | -80.3% |
| Financial charges | 65/66B | €756 | €461 | -€295 | -39.0% |
| Recurring financial charges | 65 | €756 | €461 | -€295 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,312 | €31,766 | +€55,078 | |
| Income taxes | 67/77 | €280 | €3,938 | +€3,658 | +1,308% |
| Profit (loss) for the period | 9904 | -€23,592 | €27,829 | +€51,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,592 | €27,829 | +€51,421 |
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 31 October 2026 via checked.be.