DWijs: 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.
DWijs
Largest movements
- Receivables within one year -€4,210
down €4,210 (-63.0%), from €6,680 to €2,470
of which Trade receivables: -€4,197
- Intangible fixed assets -€384
down €384 (-100.0%), from €384 to €0
- Tangible fixed assets -€333
down €333 (-100.0%), from €333 to €0
- Cash -€327
down €327 (-11.3%), from €2,893 to €2,566
mainly Tax, wage and social debts (-€7,089) and Net result for the year (-€3,182)
- Debts after one year +€7,500
new in 2025: €7,500
- Tax, wage and social debts -€7,089
down €7,089 (-94.0%), from €7,539 to €449
of which Remuneration and social security: -€6,136
- Profit (loss) carried forward -€3,182
down €3,182 (-148.4%), from -€2,145 to -€5,327
- Other debts -€2,496
down €2,496 (-83.8%), from €2,980 to €483
- Gross operating margin -€4,903
down €4,903, from €2,768 to -€2,135
- Other operating charges -€524
down €524 (-78.4%), from €668 to €144
- Depreciation -€507
down €507 (-60.3%), from €840 to €333
- Taxes -€140
down €140 (-100.0%), from €140 to €0
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 | €10,396 | €5,142 | -€5,254 | -50.5% |
| Fixed assets | 21/28 | €822 | €105 | -€717 | -87.2% |
| Intangible fixed assets | 21 | €384 | €0 | -€384 | -100.0% |
| Tangible fixed assets | 22/27 | €333 | €0 | -€333 | -100.0% |
| Furniture and vehicles | 24 | €333 | €0 | -€333 | -100.0% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €9,573 | €5,037 | -€4,537 | -47.4% |
| Amounts receivable within one year | 40/41 | €6,680 | €2,470 | -€4,210 | -63.0% |
| Trade receivables | 40 | €6,667 | €2,470 | -€4,197 | -62.9% |
| Other amounts receivable | 41 | €13 | €0 | -€13 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,893 | €2,566 | -€327 | -11.3% |
| Total equity and liabilities | 10/49 | €10,396 | €5,142 | -€5,254 | -50.5% |
| Equity | 10/15 | -€145 | -€3,327 | -€3,182 | -2196.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,145 | -€5,327 | -€3,182 | -148.4% |
| Amounts payable | 17/49 | €10,541 | €8,469 | -€2,072 | -19.7% |
| Amounts payable after more than one year | 17 | - | €7,500 | +€7,500 | |
| Financial debts | 170/4 | - | €7,500 | +€7,500 | |
| Amounts payable within one year | 42/48 | €10,541 | €969 | -€9,572 | -90.8% |
| Trade debts | 44 | €22 | €36 | +€14 | +61.6% |
| Suppliers | 440/4 | €22 | €36 | +€14 | +61.6% |
| Taxes, remuneration and social security | 45 | €7,539 | €449 | -€7,089 | -94.0% |
| Taxes | 450/3 | €1,402 | €449 | -€953 | -68.0% |
| Remuneration and social security | 454/9 | €6,136 | €0 | -€6,136 | -100.0% |
| Other amounts payable | 47/48 | €2,980 | €483 | -€2,496 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840 | €333 | -€507 | -60.3% |
| Other operating charges | 640/8 | €668 | €144 | -€524 | -78.4% |
| Non-recurring operating charges | 66A | - | €384 | +€384 | |
| Gross operating margin | 9900 | €2,768 | -€2,135 | -€4,903 | |
| Operating profit (loss) | 9901 | €1,259 | -€2,996 | -€4,255 | |
| Financial charges | 65/66B | €185 | €186 | +€1 | +0.7% |
| Recurring financial charges | 65 | €185 | €186 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €1,075 | -€3,182 | -€4,257 | |
| Income taxes | 67/77 | €140 | €0 | -€140 | -100.0% |
| Profit (loss) for the period | 9904 | €935 | -€3,182 | -€4,117 | |
| Profit (loss) for the period to be appropriated | 9905 | €935 | -€3,182 | -€4,117 |
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 10 October 2026 via checked.be.