DWBH CONSULT: 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.
DWBH CONSULT
Largest movements
- Cash -€1,992
down €1,992 (-84.9%), from €2,346 to €354
mainly Net result for the year (-€3,254) and Receivables within one year (-€1,603)
- Receivables within one year +€1,603
up €1,603 (+166%), from €965 to €2,568
of which Trade receivables: +€1,510
- Deferred charges and accrued income -€96
no longer reported in 2025 (was €96)
- Profit (loss) carried forward -€3,254
down €3,254 (-4.2%), from -€76,596 to -€79,850
- Other debts +€1,837
up €1,837 (+3.0%), from €60,584 to €62,421
- Trade debts +€778
up €778 (+94.9%), from €820 to €1,597
- Tax, wage and social debts +€154
new in 2025: €154
- Gross operating margin -€6,465
down €6,465, from €5,243 to -€1,222
- Write-downs +€1,529
new in 2025: €1,529
- Other operating charges +€292
new in 2025: €292
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 | €3,407 | €2,922 | -€485 | -14.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €3,407 | €2,922 | -€485 | -14.2% |
| Amounts receivable within one year | 40/41 | €965 | €2,568 | +€1,603 | +166% |
| Trade receivables | 40 | €965 | €2,475 | +€1,510 | +156% |
| Other amounts receivable | 41 | - | €93 | +€93 | |
| Cash at bank and in hand | 54/58 | €2,346 | €354 | -€1,992 | -84.9% |
| Deferred charges and accrued income | 490/1 | €96 | - | -€96 | |
| Total equity and liabilities | 10/49 | €3,407 | €2,922 | -€485 | -14.2% |
| Equity | 10/15 | -€57,996 | -€61,250 | -€3,254 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,596 | -€79,850 | -€3,254 | -4.2% |
| Amounts payable | 17/49 | €61,403 | €64,172 | +€2,769 | +4.5% |
| Amounts payable within one year | 42/48 | €61,403 | €64,172 | +€2,769 | +4.5% |
| Trade debts | 44 | €820 | €1,597 | +€778 | +94.9% |
| Suppliers | 440/4 | €820 | €1,597 | +€778 | +94.9% |
| Taxes, remuneration and social security | 45 | - | €154 | +€154 | |
| Taxes | 450/3 | - | €154 | +€154 | |
| Other amounts payable | 47/48 | €60,584 | €62,421 | +€1,837 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,529 | +€1,529 | |
| Other operating charges | 640/8 | - | €292 | +€292 | |
| Gross operating margin | 9900 | €5,243 | -€1,222 | -€6,465 | |
| Operating profit (loss) | 9901 | €5,243 | -€3,043 | -€8,286 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €200 | €211 | +€11 | +5.5% |
| Recurring financial charges | 65 | €200 | €211 | +€11 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €5,044 | -€3,254 | -€8,297 | |
| Profit (loss) for the period | 9904 | €5,044 | -€3,254 | -€8,297 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,044 | -€3,254 | -€8,297 |
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 26 October 2026 via checked.be.