DEWOLF OCCAZ: 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.
DEWOLF OCCAZ
Largest movements
- Stocks and contracts -€5,963
down €5,963 (-41.2%), from €14,463 to €8,500
- Deferred charges and accrued income -€1,059
down €1,059 (-22.1%), from €4,795 to €3,736
- Cash -€653
down €653 (-97.3%), from €670 to €18
mainly Net result for the year (-€13,457) and Short-term financial debts (-€4,729)
- Tangible fixed assets -€418
down €418 (-31.7%), from €1,318 to €900
of which Land and buildings: -€300
- Profit (loss) carried forward -€13,457
down €13,457 (-53.1%), from -€25,349 to -€38,806
- Debts after one year +€6,890
up €6,890 (+107%), from €6,454 to €13,344
- Short-term financial debts -€4,729
down €4,729 (-25.5%), from €18,572 to €13,843
- Tax, wage and social debts +€3,223
up €3,223 (+1,917%), from €168 to €3,392
- Accrued charges and deferred income -€300
down €300 (-60.7%), from €495 to €195
- Gross operating margin -€37,973
down €37,973, from €26,803 to -€11,170
- Other operating charges -€2,644
down €2,644 (-86.9%), from €3,043 to €400
- Financial charges -€1,079
down €1,079 (-42.3%), from €2,549 to €1,470
- Depreciation -€523
down €523 (-55.6%), from €940 to €418
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 | €22,840 | €14,546 | -€8,294 | -36.3% |
| Fixed assets | 21/28 | €1,318 | €900 | -€418 | -31.7% |
| Tangible fixed assets | 22/27 | €1,318 | €900 | -€418 | -31.7% |
| Land and buildings | 22 | €1,200 | €900 | -€300 | -25.0% |
| Plant, machinery and equipment | 23 | €118 | €0 | -€118 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €21,522 | €13,646 | -€7,877 | -36.6% |
| Stocks and contracts in progress | 3 | €14,463 | €8,500 | -€5,963 | -41.2% |
| Stocks | 30/36 | €14,463 | €8,500 | -€5,963 | -41.2% |
| Amounts receivable within one year | 40/41 | €1,594 | €1,392 | -€202 | -12.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,594 | €1,392 | -€202 | -12.7% |
| Cash at bank and in hand | 54/58 | €670 | €18 | -€653 | -97.3% |
| Deferred charges and accrued income | 490/1 | €4,795 | €3,736 | -€1,059 | -22.1% |
| Total equity and liabilities | 10/49 | €22,840 | €14,546 | -€8,294 | -36.3% |
| Equity | 10/15 | -€3,955 | -€17,412 | -€13,457 | -340% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,794 | €2,794 | = | 0.0% |
| Distributable reserves | 133 | €2,794 | €2,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,349 | -€38,806 | -€13,457 | -53.1% |
| Amounts payable | 17/49 | €26,795 | €31,958 | +€5,163 | +19.3% |
| Amounts payable after more than one year | 17 | €6,454 | €13,344 | +€6,890 | +107% |
| Other amounts payable | 178/9 | €6,454 | €13,344 | +€6,890 | +107% |
| Amounts payable within one year | 42/48 | €19,846 | €18,419 | -€1,427 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €18,572 | €13,843 | -€4,729 | -25.5% |
| Credit institutions | 430/8 | €18,572 | €13,843 | -€4,729 | -25.5% |
| Trade debts | 44 | €1,106 | €1,185 | +€78 | +7.1% |
| Suppliers | 440/4 | €1,106 | €1,185 | +€78 | +7.1% |
| Taxes, remuneration and social security | 45 | €168 | €3,392 | +€3,223 | +1,917% |
| Taxes | 450/3 | €168 | €3,392 | +€3,223 | +1,917% |
| Accrued charges and deferred income | 492/3 | €495 | €195 | -€300 | -60.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €940 | €418 | -€523 | -55.6% |
| Other operating charges | 640/8 | €3,043 | €400 | -€2,644 | -86.9% |
| Gross operating margin | 9900 | €26,803 | -€11,170 | -€37,973 | |
| Operating profit (loss) | 9901 | €22,819 | -€11,988 | -€34,806 | |
| Financial income | 75/76B | €200 | €0 | -€200 | -100% |
| Recurring financial income | 75 | €200 | €0 | -€200 | -100% |
| Financial charges | 65/66B | €2,549 | €1,470 | -€1,079 | -42.3% |
| Recurring financial charges | 65 | €2,549 | €1,470 | -€1,079 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €20,470 | -€13,457 | -€33,928 | |
| Income taxes | 67/77 | €168 | €0 | -€168 | -100% |
| Profit (loss) for the period | 9904 | €20,302 | -€13,457 | -€33,759 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,302 | -€13,457 | -€33,759 |
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 25 October 2026 via checked.be.