Dewitters: 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.
Dewitters
Largest movements
- Cash -€42,635
down €42,635 (-71.7%), from €59,451 to €16,817
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€8,056)
- Deferred charges and accrued income -€8,185
down €8,185 (-40.0%), from €20,456 to €12,271
- Receivables within one year +€8,056
up €8,056 (+150.3%), from €5,361 to €13,417
of which Trade receivables: +€10,938
- Tangible fixed assets +€3,751
up €3,751 (+1009.0%), from €372 to €4,123
of which Plant, machinery and equipment: +€3,807
- Reserves -€75,000
down €75,000 (-99.9%), from €75,108 to €108
- Profit (loss) carried forward +€33,001
new in 2026: €33,001
- Tax, wage and social debts +€1,924
up €1,924 (+85.7%), from €2,246 to €4,170
of which Taxes: +€1,924
- Trade debts +€920
up €920 (+115.8%), from €795 to €1,715
- Gross operating margin +€13,378
up €13,378 (+44.8%), from €29,868 to €43,246
- Depreciation -€2,944
down €2,944 (-84.1%), from €3,500 to €556
- Taxes +€2,898
up €2,898 (+51.0%), from €5,686 to €8,583
- Financial income -€479
down €479 (-76.0%), from €631 to €151
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,640 | €46,627 | -€39,013 | -45.6% |
| Fixed assets | 21/28 | €372 | €4,123 | +€3,751 | +1009.0% |
| Tangible fixed assets | 22/27 | €372 | €4,123 | +€3,751 | +1009.0% |
| Plant, machinery and equipment | 23 | €121 | €3,928 | +€3,807 | +3157.0% |
| Furniture and vehicles | 24 | €251 | €195 | -€56 | -22.4% |
| Current assets | 29/58 | €85,268 | €42,504 | -€42,764 | -50.2% |
| Amounts receivable within one year | 40/41 | €5,361 | €13,417 | +€8,056 | +150.3% |
| Trade receivables | 40 | €1,017 | €11,955 | +€10,938 | +1075.2% |
| Other amounts receivable | 41 | €4,344 | €1,462 | -€2,882 | -66.3% |
| Cash at bank and in hand | 54/58 | €59,451 | €16,817 | -€42,635 | -71.7% |
| Deferred charges and accrued income | 490/1 | €20,456 | €12,271 | -€8,185 | -40.0% |
| Total equity and liabilities | 10/49 | €85,640 | €46,627 | -€39,013 | -45.6% |
| Equity | 10/15 | €80,108 | €38,109 | -€41,999 | -52.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,108 | €108 | -€75,000 | -99.9% |
| Distributable reserves | 133 | €75,108 | €108 | -€75,000 | -99.9% |
| Profit (loss) carried forward | 14 | - | €33,001 | +€33,001 | |
| Amounts payable | 17/49 | €5,533 | €8,518 | +€2,985 | +54.0% |
| Amounts payable within one year | 42/48 | €5,533 | €8,518 | +€2,985 | +54.0% |
| Trade debts | 44 | €795 | €1,715 | +€920 | +115.8% |
| Suppliers | 440/4 | €795 | €1,715 | +€920 | +115.8% |
| Taxes, remuneration and social security | 45 | €2,246 | €4,170 | +€1,924 | +85.7% |
| Taxes | 450/3 | - | €1,924 | +€1,924 | |
| Remuneration and social security | 454/9 | €2,246 | €2,246 | = | 0.0% |
| Other amounts payable | 47/48 | €2,492 | €2,633 | +€141 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €556 | -€2,944 | -84.1% |
| Other operating charges | 640/8 | €993 | €947 | -€46 | -4.6% |
| Gross operating margin | 9900 | €29,868 | €43,246 | +€13,378 | +44.8% |
| Operating profit (loss) | 9901 | €25,376 | €41,743 | +€16,367 | +64.5% |
| Financial income | 75/76B | €631 | €151 | -€479 | -76.0% |
| Recurring financial income | 75 | €631 | €151 | -€479 | -76.0% |
| Financial charges | 65/66B | €226 | €310 | +€84 | +37.1% |
| Recurring financial charges | 65 | €226 | €310 | +€84 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €25,781 | €41,585 | +€15,804 | +61.3% |
| Income taxes | 67/77 | €5,686 | €8,583 | +€2,898 | +51.0% |
| Profit (loss) for the period | 9904 | €20,095 | €33,001 | +€12,907 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,095 | €33,001 | +€12,907 | +64.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.