DSM WONEN: 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.
DSM WONEN
Largest movements
- Receivables within one year +€472,397
up €472,397 (+350%), from €134,892 to €607,289
of which Other amounts receivable: +€491,559
- Stocks and contracts -€323,313
no longer reported in 2025 (was €323,313)
- Cash -€145,072
down €145,072 (-43.4%), from €334,368 to €189,296
mainly Receivables within one year (-€472,397) and Debts after one year (-€346,187)
- Tangible fixed assets -€101,428
down €101,428 (-10.0%), from €1.0m to €914,435
of which Land and buildings: -€99,686
- Debts after one year -€346,187
down €346,187 (-41.4%), from €837,158 to €490,971
- Other debts +€188,073
up €188,073 (+60.2%), from €312,547 to €500,620
- Tax, wage and social debts +€45,327
up €45,327 (+92.1%), from €49,202 to €94,529
of which Taxes: +€44,000
- Reserves +€45,210
up €45,210 (+9.7%), from €465,533 to €510,743
- Current portion of long-term debt -€36,435
down €36,435 (-32.9%), from €110,877 to €74,442
- Gross operating margin +€215,831
up €215,831 (+76.4%), from €282,619 to €498,450
- Taxes +€54,328
up €54,328 (+159%), from €34,066 to €88,394
- Financial charges +€12,393
up €12,393 (+57.1%), from €21,709 to €34,102
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 | €1,808,616 | €1,711,020 | -€97,596 | -5.4% |
| Fixed assets | 21/28 | €1,016,043 | €914,435 | -€101,608 | -10.0% |
| Tangible fixed assets | 22/27 | €1,015,863 | €914,435 | -€101,428 | -10.0% |
| Land and buildings | 22 | €985,366 | €885,680 | -€99,686 | -10.1% |
| Plant, machinery and equipment | 23 | €12,109 | €3,692 | -€8,417 | -69.5% |
| Furniture and vehicles | 24 | €18,388 | €25,063 | +€6,675 | +36.3% |
| Financial fixed assets | 28 | €180 | - | -€180 | |
| Current assets | 29/58 | €792,573 | €796,585 | +€4,012 | +0.5% |
| Stocks and contracts in progress | 3 | €323,313 | - | -€323,313 | |
| Stocks | 30/36 | €323,313 | - | -€323,313 | |
| Amounts receivable within one year | 40/41 | €134,892 | €607,289 | +€472,397 | +350% |
| Trade receivables | 40 | €19,162 | - | -€19,162 | |
| Other amounts receivable | 41 | €115,730 | €607,289 | +€491,559 | +425% |
| Cash at bank and in hand | 54/58 | €334,368 | €189,296 | -€145,072 | -43.4% |
| Total equity and liabilities | 10/49 | €1,808,616 | €1,711,020 | -€97,596 | -5.4% |
| Equity | 10/15 | €485,993 | €531,203 | +€45,210 | +9.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €465,533 | €510,743 | +€45,210 | +9.7% |
| Distributable reserves | 133 | €465,533 | €510,743 | +€45,210 | +9.7% |
| Amounts payable | 17/49 | €1,322,623 | €1,179,817 | -€142,806 | -10.8% |
| Amounts payable after more than one year | 17 | €837,158 | €490,971 | -€346,187 | -41.4% |
| Financial debts | 170/4 | €837,158 | €490,971 | -€346,187 | -41.4% |
| Amounts payable within one year | 42/48 | €479,894 | €672,092 | +€192,198 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €110,877 | €74,442 | -€36,435 | -32.9% |
| Trade debts | 44 | €7,268 | €2,501 | -€4,767 | -65.6% |
| Suppliers | 440/4 | €7,268 | €2,501 | -€4,767 | -65.6% |
| Taxes, remuneration and social security | 45 | €49,202 | €94,529 | +€45,327 | +92.1% |
| Taxes | 450/3 | €45,365 | €89,365 | +€44,000 | +97.0% |
| Remuneration and social security | 454/9 | €3,837 | €5,164 | +€1,327 | +34.6% |
| Other amounts payable | 47/48 | €312,547 | €500,620 | +€188,073 | +60.2% |
| Accrued charges and deferred income | 492/3 | €5,571 | €16,754 | +€11,183 | +201% |
| Remuneration, social security and pensions | 62 | €48,507 | €49,189 | +€682 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,848 | €76,108 | +€2,260 | +3.1% |
| Other operating charges | 640/8 | €8,885 | €8,229 | -€656 | -7.4% |
| Gross operating margin | 9900 | €282,619 | €498,450 | +€215,831 | +76.4% |
| Operating profit (loss) | 9901 | €151,379 | €364,924 | +€213,545 | +141% |
| Financial income | 75/76B | - | €2,590 | +€2,590 | |
| Recurring financial income | 75 | - | €2,590 | +€2,590 | |
| Financial charges | 65/66B | €21,709 | €34,102 | +€12,393 | +57.1% |
| Recurring financial charges | 65 | €21,709 | €34,102 | +€12,393 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €129,670 | €333,412 | +€203,742 | +157% |
| Income taxes | 67/77 | €34,066 | €88,394 | +€54,328 | +159% |
| Profit (loss) for the period | 9904 | €95,604 | €245,018 | +€149,414 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €95,604 | €245,018 | +€149,414 | +156% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.