DWA IT: 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.
DWA IT
Largest movements
- Cash +€38,138
up €38,138 (+76.7%), from €49,716 to €87,854
mainly Other debts (+€115,750) and Net result for the year (+€53,015)
- Tangible fixed assets -€6,466
down €6,466 (-15.0%), from €43,063 to €36,597
of which Furniture and vehicles: -€8,870
- Receivables within one year +€2,311
up €2,311 (+23.0%), from €10,067 to €12,378
- Other debts +€115,750
new in 2025: €115,750
- Profit (loss) carried forward -€77,735
down €77,735 (-97.2%), from €80,012 to €2,277
- Tax, wage and social debts -€3,990
down €3,990 (-19.1%), from €20,869 to €16,879
- Gross operating margin -€6,995
down €6,995 (-8.1%), from €86,651 to €79,656
- Financial charges -€2,190
down €2,190 (-95.4%), from €2,295 to €105
- Depreciation +€1,631
up €1,631 (+14.2%), from €11,455 to €13,086
- Taxes -€1,387
down €1,387 (-9.4%), from €14,771 to €13,384
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 | €102,846 | €136,829 | +€33,983 | +33.0% |
| Fixed assets | 21/28 | €43,063 | €36,597 | -€6,466 | -15.0% |
| Tangible fixed assets | 22/27 | €43,063 | €36,597 | -€6,466 | -15.0% |
| Plant, machinery and equipment | 23 | €4,458 | €6,862 | +€2,404 | +53.9% |
| Furniture and vehicles | 24 | €38,605 | €29,735 | -€8,870 | -23.0% |
| Current assets | 29/58 | €59,783 | €100,232 | +€40,449 | +67.7% |
| Amounts receivable within one year | 40/41 | €10,067 | €12,378 | +€2,311 | +23.0% |
| Trade receivables | 40 | €10,067 | €12,378 | +€2,311 | +23.0% |
| Cash at bank and in hand | 54/58 | €49,716 | €87,854 | +€38,138 | +76.7% |
| Total equity and liabilities | 10/49 | €102,846 | €136,829 | +€33,983 | +33.0% |
| Equity | 10/15 | €81,012 | €3,277 | -€77,735 | -96.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,012 | €2,277 | -€77,735 | -97.2% |
| Amounts payable | 17/49 | €21,834 | €133,552 | +€111,718 | +511.7% |
| Amounts payable within one year | 42/48 | €21,834 | €133,552 | +€111,718 | +511.7% |
| Trade debts | 44 | €965 | €923 | -€42 | -4.4% |
| Suppliers | 440/4 | €965 | €923 | -€42 | -4.4% |
| Taxes, remuneration and social security | 45 | €20,869 | €16,879 | -€3,990 | -19.1% |
| Taxes | 450/3 | €20,869 | €16,879 | -€3,990 | -19.1% |
| Other amounts payable | 47/48 | - | €115,750 | +€115,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,455 | €13,086 | +€1,631 | +14.2% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.1% |
| Gross operating margin | 9900 | €86,651 | €79,656 | -€6,995 | -8.1% |
| Operating profit (loss) | 9901 | €75,132 | €66,504 | -€8,628 | -11.5% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,295 | €105 | -€2,190 | -95.4% |
| Recurring financial charges | 65 | €2,295 | €105 | -€2,190 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | €72,842 | €66,399 | -€6,443 | -8.8% |
| Income taxes | 67/77 | €14,771 | €13,384 | -€1,387 | -9.4% |
| Profit (loss) for the period | 9904 | €58,071 | €53,015 | -€5,056 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,071 | €53,015 | -€5,056 | -8.7% |
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 30 September 2026 via checked.be.