DR. DEWITTE EN DR. SUNAERT: what changed
DR. DEWITTE EN DR. SUNAERT
Largest movements
- Cash +€91,197
up €91,197 (+686%), from €13,295 to €104,492
mainly Net result for the year (+€101,865) and Depreciation (+€59,578)
- Tangible fixed assets -€59,578
down €59,578 (-30.9%), from €193,014 to €133,436
of which Land and buildings: -€31,327
- Current investments +€33,235
up €33,235 (+5.9%), from €563,107 to €596,342
- Receivables within one year +€16,035
up €16,035 (+7.6%), from €210,088 to €226,124
- Deferred charges and accrued income +€11,723
up €11,723 (+344%), from €3,409 to €15,131
- Reserves +€101,865
up €101,865 (+10.7%), from €951,195 to €1.1m
of which Distributable reserves: +€101,865
- Gross operating margin -€51,660
down €51,660 (-22.1%), from €233,503 to €181,844
- Depreciation -€14,338
down €14,338 (-19.4%), from €73,916 to €59,578
- Taxes -€11,451
down €11,451 (-18.6%), from €61,724 to €50,273
- Financial income +€7,059
up €7,059 (+26.7%), from €26,437 to €33,496
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €982,914 | €1,075,526 | +€92,612 | +9.4% |
| Fixed assets | 21/28 | €193,014 | €133,436 | -€59,578 | -30.9% |
| Tangible fixed assets | 22/27 | €193,014 | €133,436 | -€59,578 | -30.9% |
| Land and buildings | 22 | €98,099 | €66,773 | -€31,327 | -31.9% |
| Plant, machinery and equipment | 23 | €4,267 | €3,647 | -€620 | -14.5% |
| Furniture and vehicles | 24 | €90,648 | €63,017 | -€27,631 | -30.5% |
| Current assets | 29/58 | €789,900 | €942,090 | +€152,190 | +19.3% |
| Amounts receivable within one year | 40/41 | €210,088 | €226,124 | +€16,035 | +7.6% |
| Other amounts receivable | 41 | €210,088 | €226,124 | +€16,035 | +7.6% |
| Current investments | 50/53 | €563,107 | €596,342 | +€33,235 | +5.9% |
| Cash at bank and in hand | 54/58 | €13,295 | €104,492 | +€91,197 | +686% |
| Deferred charges and accrued income | 490/1 | €3,409 | €15,131 | +€11,723 | +344% |
| Total equity and liabilities | 10/49 | €982,914 | €1,075,526 | +€92,612 | +9.4% |
| Equity | 10/15 | €958,195 | €1,060,060 | +€101,865 | +10.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €951,195 | €1,053,060 | +€101,865 | +10.7% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €932,445 | €1,034,310 | +€101,865 | +10.9% |
| Amounts payable | 17/49 | €24,719 | €15,466 | -€9,253 | -37.4% |
| Amounts payable within one year | 42/48 | €24,719 | €15,466 | -€9,253 | -37.4% |
| Trade debts | 44 | €2,261 | €2,655 | +€394 | +17.4% |
| Suppliers | 440/4 | €2,261 | €2,655 | +€394 | +17.4% |
| Taxes, remuneration and social security | 45 | €13,595 | €9,849 | -€3,746 | -27.6% |
| Taxes | 450/3 | €13,595 | €9,849 | -€3,746 | -27.6% |
| Other amounts payable | 47/48 | €8,862 | €2,962 | -€5,901 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,916 | €59,578 | -€14,338 | -19.4% |
| Other operating charges | 640/8 | €2,320 | €2,460 | +€141 | +6.1% |
| Gross operating margin | 9900 | €233,503 | €181,844 | -€51,660 | -22.1% |
| Operating profit (loss) | 9901 | €157,267 | €119,805 | -€37,462 | -23.8% |
| Financial income | 75/76B | €26,437 | €33,496 | +€7,059 | +26.7% |
| Recurring financial income | 75 | €26,437 | €33,496 | +€7,059 | +26.7% |
| Financial charges | 65/66B | €188 | €1,163 | +€975 | +519% |
| Recurring financial charges | 65 | €188 | €1,163 | +€975 | +519% |
| Profit (loss) for the period before taxes | 9903 | €183,517 | €152,139 | -€31,378 | -17.1% |
| Income taxes | 67/77 | €61,724 | €50,273 | -€11,451 | -18.6% |
| Profit (loss) for the period | 9904 | €121,793 | €101,865 | -€19,928 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €121,793 | €101,865 | -€19,928 | -16.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.