DWB Beheer: 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.
DWB Beheer
Largest movements
- Cash +€19,110
up €19,110 (+207%), from €9,211 to €28,321
mainly Receivables within one year (+€16,198) and Net result for the year (+€12,153)
- Receivables within one year -€16,198
down €16,198 (-95.3%), from €17,003 to €805
of which Trade receivables: -€16,647
- Current investments +€3,009
up €3,009 (+1.7%), from €180,314 to €183,323
- Reserves +€12,153
up €12,153 (+6.6%), from €184,192 to €196,345
- Tax, wage and social debts -€9,752
down €9,752 (-59.9%), from €16,283 to €6,531
- Other debts +€2,977
up €2,977 (+159%), from €1,868 to €4,845
- Gross operating margin -€47,727
down €47,727 (-70.2%), from €67,950 to €20,223
- Taxes -€13,065
down €13,065 (-60.8%), from €21,503 to €8,438
- Financial charges -€3,669
down €3,669 (-73.7%), from €4,977 to €1,308
- Financial income +€2,953
up €2,953 (+429%), from €688 to €3,640
- Depreciation -€1,466
down €1,466 (-53.3%), from €2,748 to €1,282
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 | €209,493 | €214,900 | +€5,408 | +2.6% |
| Fixed assets | 21/28 | €1,946 | €664 | -€1,282 | -65.9% |
| Tangible fixed assets | 22/27 | €1,946 | €664 | -€1,282 | -65.9% |
| Land and buildings | 22 | €1,497 | €506 | -€992 | -66.2% |
| Furniture and vehicles | 24 | €449 | €158 | -€291 | -64.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €207,546 | €214,236 | +€6,690 | +3.2% |
| Amounts receivable within one year | 40/41 | €17,003 | €805 | -€16,198 | -95.3% |
| Trade receivables | 40 | €16,647 | €0 | -€16,647 | -100% |
| Other amounts receivable | 41 | €357 | €805 | +€449 | +126% |
| Current investments | 50/53 | €180,314 | €183,323 | +€3,009 | +1.7% |
| Cash at bank and in hand | 54/58 | €9,211 | €28,321 | +€19,110 | +207% |
| Deferred charges and accrued income | 490/1 | €1,017 | €1,786 | +€769 | +75.6% |
| Total equity and liabilities | 10/49 | €209,493 | €214,900 | +€5,408 | +2.6% |
| Equity | 10/15 | €190,392 | €202,545 | +€12,153 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,192 | €196,345 | +€12,153 | +6.6% |
| Distributable reserves | 133 | €184,192 | €196,345 | +€12,153 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,100 | €12,355 | -€6,745 | -35.3% |
| Amounts payable within one year | 42/48 | €19,100 | €12,355 | -€6,745 | -35.3% |
| Trade debts | 44 | €949 | €979 | +€30 | +3.1% |
| Suppliers | 440/4 | €949 | €979 | +€30 | +3.1% |
| Taxes, remuneration and social security | 45 | €16,283 | €6,531 | -€9,752 | -59.9% |
| Taxes | 450/3 | €16,283 | €6,531 | -€9,752 | -59.9% |
| Other amounts payable | 47/48 | €1,868 | €4,845 | +€2,977 | +159% |
| Remuneration, social security and pensions | 62 | €87 | €89 | +€2 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,748 | €1,282 | -€1,466 | -53.3% |
| Other operating charges | 640/8 | €684 | €592 | -€92 | -13.4% |
| Gross operating margin | 9900 | €67,950 | €20,223 | -€47,727 | -70.2% |
| Operating profit (loss) | 9901 | €64,431 | €18,259 | -€46,172 | -71.7% |
| Financial income | 75/76B | €688 | €3,640 | +€2,953 | +429% |
| Recurring financial income | 75 | €688 | €3,640 | +€2,953 | +429% |
| Financial charges | 65/66B | €4,977 | €1,308 | -€3,669 | -73.7% |
| Recurring financial charges | 65 | €4,977 | €1,308 | -€3,669 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | €60,142 | €20,591 | -€39,550 | -65.8% |
| Income taxes | 67/77 | €21,503 | €8,438 | -€13,065 | -60.8% |
| Profit (loss) for the period | 9904 | €38,639 | €12,153 | -€26,485 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,639 | €12,153 | -€26,485 | -68.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.