DEWIWA: what changed
Two fiscal 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.
DEWIWA
Largest movements
- Tangible fixed assets -€22,494
down €22,494 (-47.5%), from €47,344 to €24,850
- Cash -€13,288
down €13,288 (-34.0%), from €39,050 to €25,762
mainly Accrued charges and deferred income (-€66,600) and Debts after one year (-€19,407)
- Receivables within one year -€13,189
down €13,189 (-29.4%), from €44,822 to €31,633
of which Trade receivables: -€13,189
- Accrued charges and deferred income -€66,600
no longer reported in 2025 (was €66,600)
- Debts after one year -€19,407
down €19,407 (-62.6%), from €30,984 to €11,577
- Profit (loss) carried forward +€16,922
up €16,922 (+316.2%), from €5,352 to €22,274
- Tax, wage and social debts +€11,003
up €11,003 (+175.2%), from €6,280 to €17,283
- Trade debts +€8,570
up €8,570 (+434.4%), from €1,973 to €10,543
- Gross operating margin +€29,790
up €29,790 (+29.1%), from €102,216 to €132,006
- Taxes +€5,934
up €5,934 (+65933.3%), from €9 to €5,943
- Staff costs +€1,404
up €1,404 (+1.7%), from €80,839 to €82,243
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 | €138,116 | €89,145 | -€48,971 | -35.5% |
| Fixed assets | 21/28 | €47,344 | €24,850 | -€22,494 | -47.5% |
| Tangible fixed assets | 22/27 | €47,344 | €24,850 | -€22,494 | -47.5% |
| Furniture and vehicles | 24 | €47,344 | €24,850 | -€22,494 | -47.5% |
| Current assets | 29/58 | €90,772 | €64,295 | -€26,477 | -29.2% |
| Amounts receivable within one year | 40/41 | €44,822 | €31,633 | -€13,189 | -29.4% |
| Trade receivables | 40 | €39,809 | €26,620 | -€13,189 | -33.1% |
| Other amounts receivable | 41 | €5,013 | €5,013 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,050 | €25,762 | -€13,288 | -34.0% |
| Deferred charges and accrued income | 490/1 | €6,900 | €6,900 | = | 0.0% |
| Total equity and liabilities | 10/49 | €138,116 | €89,145 | -€48,971 | -35.5% |
| Equity | 10/15 | €13,412 | €30,334 | +€16,922 | +126.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,352 | €22,274 | +€16,922 | +316.2% |
| Amounts payable | 17/49 | €124,704 | €58,811 | -€65,893 | -52.8% |
| Amounts payable after more than one year | 17 | €30,984 | €11,577 | -€19,407 | -62.6% |
| Financial debts | 170/4 | €30,984 | €11,577 | -€19,407 | -62.6% |
| Amounts payable within one year | 42/48 | €27,120 | €47,234 | +€20,114 | +74.2% |
| Current portion of amounts payable after more than one year | 42 | €18,867 | €19,408 | +€541 | +2.9% |
| Trade debts | 44 | €1,973 | €10,543 | +€8,570 | +434.4% |
| Suppliers | 440/4 | €1,973 | €10,543 | +€8,570 | +434.4% |
| Taxes, remuneration and social security | 45 | €6,280 | €17,283 | +€11,003 | +175.2% |
| Taxes | 450/3 | €6,280 | €17,283 | +€11,003 | +175.2% |
| Accrued charges and deferred income | 492/3 | €66,600 | - | -€66,600 | |
| Remuneration, social security and pensions | 62 | €80,839 | €82,243 | +€1,404 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,625 | €22,495 | -€130 | -0.6% |
| Other operating charges | 640/8 | €1,683 | €1,971 | +€288 | +17.1% |
| Gross operating margin | 9900 | €102,216 | €132,006 | +€29,790 | +29.1% |
| Operating profit (loss) | 9901 | -€2,931 | €25,297 | +€28,228 | |
| Financial charges | 65/66B | €2,436 | €2,432 | -€4 | -0.2% |
| Recurring financial charges | 65 | €2,436 | €2,432 | -€4 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,367 | €22,865 | +€28,232 | |
| Income taxes | 67/77 | €9 | €5,943 | +€5,934 | +65933.3% |
| Profit (loss) for the period | 9904 | -€5,376 | €16,922 | +€22,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,376 | €16,922 | +€22,298 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.