Dewitte Cedric: 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.
Dewitte Cedric
Largest movements
- Cash +€174,935
up €174,935 (+41.1%), from €425,626 to €600,560
mainly Net result for the year (+€259,332) and Other debts (+€167,897)
- Tangible fixed assets -€11,413
down €11,413 (-56.6%), from €20,175 to €8,762
of which Furniture and vehicles: -€12,373
- Receivables within one year -€10,622
down €10,622 (-13.1%), from €80,914 to €70,292
of which Other amounts receivable: -€14,344
- Other debts +€167,897
up €167,897 (+63.0%), from €266,604 to €434,501
- Trade debts -€11,280
down €11,280 (-57.8%), from €19,528 to €8,248
- Gross operating margin +€68,366
up €68,366 (+31.8%), from €215,249 to €283,615
- Other operating charges -€4,894
down €4,894 (-75.8%), from €6,454 to €1,559
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 | €528,762 | €682,254 | +€153,491 | +29.0% |
| Fixed assets | 21/28 | €20,175 | €8,762 | -€11,413 | -56.6% |
| Tangible fixed assets | 22/27 | €20,175 | €8,762 | -€11,413 | -56.6% |
| Plant, machinery and equipment | 23 | €990 | €1,951 | +€960 | +96.9% |
| Furniture and vehicles | 24 | €19,184 | €6,811 | -€12,373 | -64.5% |
| Current assets | 29/58 | €508,587 | €673,492 | +€164,905 | +32.4% |
| Amounts receivable within one year | 40/41 | €80,914 | €70,292 | -€10,622 | -13.1% |
| Trade receivables | 40 | €39,261 | €42,983 | +€3,722 | +9.5% |
| Other amounts receivable | 41 | €41,653 | €27,309 | -€14,344 | -34.4% |
| Cash at bank and in hand | 54/58 | €425,626 | €600,560 | +€174,935 | +41.1% |
| Deferred charges and accrued income | 490/1 | €2,048 | €2,640 | +€592 | +28.9% |
| Total equity and liabilities | 10/49 | €528,762 | €682,254 | +€153,491 | +29.0% |
| Equity | 10/15 | €164,058 | €164,389 | +€332 | +0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €159,058 | €159,389 | +€332 | +0.2% |
| Distributable reserves | 133 | €159,058 | €159,389 | +€332 | +0.2% |
| Amounts payable | 17/49 | €364,705 | €517,864 | +€153,160 | +42.0% |
| Amounts payable after more than one year | 17 | €67,500 | €67,500 | = | 0.0% |
| Financial debts | 170/4 | €67,500 | €67,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €297,205 | €450,364 | +€153,160 | +51.5% |
| Trade debts | 44 | €19,528 | €8,248 | -€11,280 | -57.8% |
| Suppliers | 440/4 | €19,528 | €8,248 | -€11,280 | -57.8% |
| Taxes, remuneration and social security | 45 | €11,073 | €7,616 | -€3,457 | -31.2% |
| Taxes | 450/3 | €11,073 | €7,616 | -€3,457 | -31.2% |
| Other amounts payable | 47/48 | €266,604 | €434,501 | +€167,897 | +63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,841 | €13,007 | +€166 | +1.3% |
| Other operating charges | 640/8 | €6,454 | €1,559 | -€4,894 | -75.8% |
| Gross operating margin | 9900 | €215,249 | €283,615 | +€68,366 | +31.8% |
| Operating profit (loss) | 9901 | €195,955 | €269,049 | +€73,094 | +37.3% |
| Financial income | 75/76B | €244 | €7 | -€237 | -97.3% |
| Recurring financial income | 75 | €244 | €7 | -€237 | -97.3% |
| Financial charges | 65/66B | €5,136 | €5,343 | +€207 | +4.0% |
| Recurring financial charges | 65 | €5,136 | €5,343 | +€207 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €191,062 | €263,712 | +€72,650 | +38.0% |
| Income taxes | 67/77 | €3,393 | €4,381 | +€987 | +29.1% |
| Profit (loss) for the period | 9904 | €187,669 | €259,332 | +€71,663 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €187,669 | €259,332 | +€71,663 | +38.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.