DEWITTE 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.
DEWITTE CONSULTING
Largest movements
- Receivables within one year +€25,220
up €25,220 (+54.6%), from €46,151 to €71,371
- Tangible fixed assets -€22,207
down €22,207 (-6.5%), from €342,317 to €320,110
of which Land and buildings: -€23,419
- Cash +€4,663
new in 2025: €4,663
mainly Net result for the year (+€37,154) and Depreciation (+€24,693)
- Debts after one year -€45,810
down €45,810 (-17.8%), from €257,860 to €212,050
- Reserves +€37,590
up €37,590 (+54.3%), from €69,191 to €106,781
of which Distributable reserves: +€37,590
- Tax, wage and social debts +€16,533
up €16,533 (+301.9%), from €5,477 to €22,010
- Trade debts +€4,052
new in 2025: €4,052
- Gross operating margin +€32,096
up €32,096 (+55.4%), from €57,922 to €90,018
- Taxes +€18,137
up €18,137 (+318.6%), from €5,693 to €23,830
- Financial charges -€4,511
down €4,511 (-43.7%), from €10,312 to €5,801
- Financial income +€1,455
up €1,455 (+65.6%), from €2,218 to €3,673
- Other operating charges +€1,166
up €1,166 (+111.4%), from €1,047 to €2,213
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €392,667 | €402,313 | +€9,646 | +2.5% |
| Fixed assets | 21/28 | €342,317 | €320,110 | -€22,207 | -6.5% |
| Tangible fixed assets | 22/27 | €342,317 | €320,110 | -€22,207 | -6.5% |
| Land and buildings | 22 | €337,007 | €313,588 | -€23,419 | -6.9% |
| Plant, machinery and equipment | 23 | €2,191 | €1,803 | -€388 | -17.7% |
| Furniture and vehicles | 24 | €3,119 | €4,719 | +€1,600 | +51.3% |
| Current assets | 29/58 | €50,350 | €82,203 | +€31,853 | +63.3% |
| Amounts receivable within one year | 40/41 | €46,151 | €71,371 | +€25,220 | +54.6% |
| Other amounts receivable | 41 | €46,151 | €71,371 | +€25,220 | +54.6% |
| Cash at bank and in hand | 54/58 | - | €4,663 | +€4,663 | |
| Deferred charges and accrued income | 490/1 | €4,199 | €6,169 | +€1,970 | +46.9% |
| Total equity and liabilities | 10/49 | €392,667 | €402,313 | +€9,646 | +2.5% |
| Equity | 10/15 | €75,828 | €112,981 | +€37,153 | +49.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,191 | €106,781 | +€37,590 | +54.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €50,441 | €88,031 | +€37,590 | +74.5% |
| Profit (loss) carried forward | 14 | €437 | - | -€437 | |
| Amounts payable | 17/49 | €316,839 | €289,332 | -€27,507 | -8.7% |
| Amounts payable after more than one year | 17 | €257,860 | €212,050 | -€45,810 | -17.8% |
| Financial debts | 170/4 | €257,860 | €212,050 | -€45,810 | -17.8% |
| Amounts payable within one year | 42/48 | €58,979 | €77,282 | +€18,303 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €41,079 | €42,159 | +€1,080 | +2.6% |
| Financial debts | 43 | €12,423 | €9,061 | -€3,362 | -27.1% |
| Credit institutions | 430/8 | €12,423 | €9,061 | -€3,362 | -27.1% |
| Trade debts | 44 | - | €4,052 | +€4,052 | |
| Suppliers | 440/4 | - | €4,052 | +€4,052 | |
| Taxes, remuneration and social security | 45 | €5,477 | €22,010 | +€16,533 | +301.9% |
| Taxes | 450/3 | €5,477 | €22,010 | +€16,533 | +301.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,818 | €24,693 | -€125 | -0.5% |
| Other operating charges | 640/8 | €1,047 | €2,213 | +€1,166 | +111.4% |
| Gross operating margin | 9900 | €57,922 | €90,018 | +€32,096 | +55.4% |
| Operating profit (loss) | 9901 | €32,057 | €63,112 | +€31,055 | +96.9% |
| Financial income | 75/76B | €2,218 | €3,673 | +€1,455 | +65.6% |
| Recurring financial income | 75 | €2,218 | €3,673 | +€1,455 | +65.6% |
| Financial charges | 65/66B | €10,312 | €5,801 | -€4,511 | -43.7% |
| Recurring financial charges | 65 | €10,312 | €5,801 | -€4,511 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €23,963 | €60,984 | +€37,021 | +154.5% |
| Income taxes | 67/77 | €5,693 | €23,830 | +€18,137 | +318.6% |
| Profit (loss) for the period | 9904 | €18,270 | €37,154 | +€18,884 | +103.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,270 | €37,154 | +€18,884 | +103.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.