Dien Dewit: 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.
Dien Dewit
Largest movements
- Deferred charges and accrued income -€12,750
down €12,750 (-100.0%), from €12,750 to €0
- Cash +€12,390
up €12,390 (+117.5%), from €10,546 to €22,935
mainly Deferred charges and accrued income (+€12,750) and Depreciation (+€5,613)
- Tangible fixed assets -€5,613
down €5,613 (-1.3%), from €424,678 to €419,064
- Profit (loss) carried forward -€6,470
down €6,470 (-123.3%), from -€5,246 to -€11,716
- Financial charges +€8,105
up €8,105 (+23484.6%), from €35 to €8,139
- Gross operating margin +€6,001
up €6,001 (+310.3%), from €1,934 to €7,935
- Depreciation -€1,549
down €1,549 (-21.6%), from €7,162 to €5,613
- Other operating charges +€729
new in 2025: €729
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 | €449,754 | €443,540 | -€6,214 | -1.4% |
| Fixed assets | 21/28 | €424,678 | €419,064 | -€5,613 | -1.3% |
| Tangible fixed assets | 22/27 | €424,678 | €419,064 | -€5,613 | -1.3% |
| Land and buildings | 22 | €424,678 | €419,064 | -€5,613 | -1.3% |
| Current assets | 29/58 | €25,077 | €24,476 | -€601 | -2.4% |
| Amounts receivable within one year | 40/41 | €1,781 | €1,541 | -€241 | -13.5% |
| Other amounts receivable | 41 | €1,781 | €1,541 | -€241 | -13.5% |
| Cash at bank and in hand | 54/58 | €10,546 | €22,935 | +€12,390 | +117.5% |
| Deferred charges and accrued income | 490/1 | €12,750 | €0 | -€12,750 | -100.0% |
| Total equity and liabilities | 10/49 | €449,754 | €443,540 | -€6,214 | -1.4% |
| Equity | 10/15 | -€246 | -€6,716 | -€6,470 | -2635.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,246 | -€11,716 | -€6,470 | -123.3% |
| Amounts payable | 17/49 | €450,000 | €450,256 | +€256 | +0.1% |
| Amounts payable after more than one year | 17 | €450,000 | €450,000 | = | 0.0% |
| Financial debts | 170/4 | €450,000 | €450,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €256 | +€256 | |
| Trade debts | 44 | - | €256 | +€256 | |
| Suppliers | 440/4 | - | €256 | +€256 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,162 | €5,613 | -€1,549 | -21.6% |
| Other operating charges | 640/8 | - | €729 | +€729 | |
| Gross operating margin | 9900 | €1,934 | €7,935 | +€6,001 | +310.3% |
| Operating profit (loss) | 9901 | -€5,228 | €1,592 | +€6,820 | |
| Financial income | 75/76B | €17 | €77 | +€60 | +341.2% |
| Recurring financial income | 75 | €17 | €77 | +€60 | +341.2% |
| Financial charges | 65/66B | €35 | €8,139 | +€8,105 | +23484.6% |
| Recurring financial charges | 65 | €35 | €8,139 | +€8,105 | +23484.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,246 | -€6,470 | -€1,225 | -23.3% |
| Profit (loss) for the period | 9904 | -€5,246 | -€6,470 | -€1,225 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,246 | -€6,470 | -€1,225 | -23.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.