DWARSDENKERS: 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.
DWARSDENKERS
Largest movements
- Receivables within one year +€36,747
up €36,747 (+244%), from €15,044 to €51,791
- Cash -€22,343
down €22,343 (-87.6%), from €25,497 to €3,154
mainly Receivables within one year (-€36,747) and Other debts (-€2,247)
- Stocks and contracts -€8,171
down €8,171 (-100%), from €8,171 to €0
- Reserves +€6,529
up €6,529 (+29.8%), from €21,939 to €28,468
of which Distributable reserves: +€8,388
- Other debts -€2,247
down €2,247 (-100%), from €2,247 to €0
- Tax, wage and social debts +€1,378
up €1,378 (+23.5%), from €5,859 to €7,237
- Trade debts +€885
up €885 (+828%), from €107 to €992
- Profit (loss) carried forward -€781
down €781 (-100%), from €781 to €0
- Taxes +€446
up €446 (+17.5%), from €2,548 to €2,995
- Other operating charges +€291
up €291 (+58.2%), from €499 to €790
- Financial charges +€275
up €275 (+142%), from €193 to €468
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 | €49,524 | €55,288 | +€5,764 | +11.6% |
| Fixed assets | 21/28 | €811 | €343 | -€469 | -57.8% |
| Tangible fixed assets | 22/27 | €687 | €219 | -€469 | -68.2% |
| Plant, machinery and equipment | 23 | €208 | €0 | -€208 | -100% |
| Furniture and vehicles | 24 | €479 | €219 | -€261 | -54.4% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €48,712 | €54,945 | +€6,233 | +12.8% |
| Stocks and contracts in progress | 3 | €8,171 | €0 | -€8,171 | -100% |
| Stocks | 30/36 | €8,171 | €0 | -€8,171 | -100% |
| Amounts receivable within one year | 40/41 | €15,044 | €51,791 | +€36,747 | +244% |
| Trade receivables | 40 | €15,044 | €51,791 | +€36,747 | +244% |
| Cash at bank and in hand | 54/58 | €25,497 | €3,154 | -€22,343 | -87.6% |
| Total equity and liabilities | 10/49 | €49,524 | €55,288 | +€5,764 | +11.6% |
| Equity | 10/15 | €41,311 | €47,060 | +€5,748 | +13.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,939 | €28,468 | +€6,529 | +29.8% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €20,079 | €28,468 | +€8,388 | +41.8% |
| Profit (loss) carried forward | 14 | €781 | €0 | -€781 | -100% |
| Amounts payable | 17/49 | €8,212 | €8,228 | +€16 | +0.2% |
| Amounts payable within one year | 42/48 | €8,212 | €8,228 | +€16 | +0.2% |
| Trade debts | 44 | €107 | €992 | +€885 | +828% |
| Suppliers | 440/4 | €107 | €992 | +€885 | +828% |
| Taxes, remuneration and social security | 45 | €5,859 | €7,237 | +€1,378 | +23.5% |
| Taxes | 450/3 | €5,859 | €7,237 | +€1,378 | +23.5% |
| Other amounts payable | 47/48 | €2,247 | €0 | -€2,247 | -100% |
| Remuneration, social security and pensions | 62 | €62 | €0 | -€62 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €469 | = | 0.0% |
| Other operating charges | 640/8 | €499 | €790 | +€291 | +58.2% |
| Gross operating margin | 9900 | €10,333 | €10,422 | +€89 | +0.9% |
| Operating profit (loss) | 9901 | €9,303 | €9,164 | -€139 | -1.5% |
| Financial income | 75/76B | €0 | €48 | +€48 | |
| Recurring financial income | 75 | €0 | €48 | +€48 | |
| Financial charges | 65/66B | €193 | €468 | +€275 | +142% |
| Recurring financial charges | 65 | €193 | €468 | +€275 | +142% |
| Profit (loss) for the period before taxes | 9903 | €9,109 | €8,743 | -€367 | -4.0% |
| Income taxes | 67/77 | €2,548 | €2,995 | +€446 | +17.5% |
| Profit (loss) for the period | 9904 | €6,561 | €5,748 | -€813 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,561 | €5,748 | -€813 | -12.4% |
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.