DEWITTE-DELBECQ: 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-DELBECQ
Largest movements
- Receivables within one year -€15,367
down €15,367 (-36.5%), from €42,111 to €26,744
- Deferred charges and accrued income +€10,801
up €10,801 (+707.8%), from €1,526 to €12,327
- Cash +€4,305
up €4,305 (+23.4%), from €18,428 to €22,734
mainly Receivables within one year (+€15,367) and Trade debts (+€12,540)
- Other debts -€21,414
down €21,414 (-84.2%), from €25,438 to €4,023
- Trade debts +€12,540
up €12,540 (+238.3%), from €5,262 to €17,803
- Profit (loss) carried forward +€7,849
up €7,849 (+138.3%), from €5,676 to €13,525
- Tax, wage and social debts +€764
up €764 (+14.4%), from €5,288 to €6,052
of which Taxes: +€616
- Gross operating margin +€3,716
up €3,716 (+3.0%), from €123,707 to €127,423
- Staff costs -€3,682
down €3,682 (-3.0%), from €121,819 to €118,137
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 | €62,115 | €61,854 | -€261 | -0.4% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €62,066 | €61,805 | -€261 | -0.4% |
| Amounts receivable within one year | 40/41 | €42,111 | €26,744 | -€15,367 | -36.5% |
| Trade receivables | 40 | €42,111 | €26,744 | -€15,367 | -36.5% |
| Cash at bank and in hand | 54/58 | €18,428 | €22,734 | +€4,305 | +23.4% |
| Deferred charges and accrued income | 490/1 | €1,526 | €12,327 | +€10,801 | +707.8% |
| Total equity and liabilities | 10/49 | €62,115 | €61,854 | -€261 | -0.4% |
| Equity | 10/15 | €26,127 | €33,976 | +€7,849 | +30.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,676 | €13,525 | +€7,849 | +138.3% |
| Amounts payable | 17/49 | €35,988 | €27,878 | -€8,110 | -22.5% |
| Amounts payable within one year | 42/48 | €35,988 | €27,878 | -€8,110 | -22.5% |
| Trade debts | 44 | €5,262 | €17,803 | +€12,540 | +238.3% |
| Suppliers | 440/4 | €5,262 | €17,803 | +€12,540 | +238.3% |
| Taxes, remuneration and social security | 45 | €5,288 | €6,052 | +€764 | +14.4% |
| Taxes | 450/3 | €1,198 | €1,814 | +€616 | +51.4% |
| Remuneration and social security | 454/9 | €4,090 | €4,238 | +€148 | +3.6% |
| Other amounts payable | 47/48 | €25,438 | €4,023 | -€21,414 | -84.2% |
| Remuneration, social security and pensions | 62 | €121,819 | €118,137 | -€3,682 | -3.0% |
| Other operating charges | 640/8 | €825 | €1,158 | +€333 | +40.4% |
| Gross operating margin | 9900 | €123,707 | €127,423 | +€3,716 | +3.0% |
| Operating profit (loss) | 9901 | €1,063 | €8,128 | +€7,065 | +664.3% |
| Financial charges | 65/66B | €227 | €92 | -€135 | -59.5% |
| Recurring financial charges | 65 | €227 | €92 | -€135 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €837 | €8,036 | +€7,200 | +860.6% |
| Income taxes | 67/77 | €185 | €187 | +€2 | +1.2% |
| Profit (loss) for the period | 9904 | €652 | €7,849 | +€7,197 | +1104.2% |
| Profit (loss) for the period to be appropriated | 9905 | €652 | €7,849 | +€7,197 | +1104.2% |
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 11 October 2026 via checked.be.