DWMOTIVE: 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.
DWMOTIVE
Largest movements
- Cash +€9,406
up €9,406 (+49.5%), from €18,996 to €28,402
mainly Net result for the year (+€7,505) and Depreciation (+€7,373)
- Tangible fixed assets -€7,373
down €7,373 (-26.2%), from €28,117 to €20,745
- Receivables within one year +€1,586
up €1,586 (+18.9%), from €8,416 to €10,002
of which Trade receivables: +€846
- Profit (loss) carried forward +€7,505
up €7,505 (+39.7%), from €18,889 to €26,394
- Debts after one year -€7,319
down €7,319 (-33.9%), from €21,596 to €14,277
- Other debts +€3,248
up €3,248 (+2,464%), from €132 to €3,380
- Gross operating margin -€4,605
down €4,605 (-19.5%), from €23,627 to €19,021
- Taxes -€759
down €759 (-25.3%), from €3,007 to €2,247
- Depreciation -€368
down €368 (-4.7%), from €7,740 to €7,373
- Financial charges -€326
down €326 (-20.6%), from €1,578 to €1,253
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 | €55,529 | €59,149 | +€3,620 | +6.5% |
| Fixed assets | 21/28 | €28,117 | €20,745 | -€7,373 | -26.2% |
| Tangible fixed assets | 22/27 | €28,117 | €20,745 | -€7,373 | -26.2% |
| Furniture and vehicles | 24 | €28,117 | €20,745 | -€7,373 | -26.2% |
| Current assets | 29/58 | €27,412 | €38,405 | +€10,993 | +40.1% |
| Amounts receivable within one year | 40/41 | €8,416 | €10,002 | +€1,586 | +18.9% |
| Trade receivables | 40 | €8,416 | €9,261 | +€846 | +10.0% |
| Other amounts receivable | 41 | - | €741 | +€741 | |
| Cash at bank and in hand | 54/58 | €18,996 | €28,402 | +€9,406 | +49.5% |
| Total equity and liabilities | 10/49 | €55,529 | €59,149 | +€3,620 | +6.5% |
| Equity | 10/15 | €23,889 | €31,394 | +€7,505 | +31.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,889 | €26,394 | +€7,505 | +39.7% |
| Amounts payable | 17/49 | €31,640 | €27,755 | -€3,885 | -12.3% |
| Amounts payable after more than one year | 17 | €21,596 | €14,277 | -€7,319 | -33.9% |
| Financial debts | 170/4 | €21,596 | €14,277 | -€7,319 | -33.9% |
| Amounts payable within one year | 42/48 | €10,044 | €13,479 | +€3,434 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €7,007 | €7,319 | +€312 | +4.5% |
| Trade debts | 44 | €367 | €580 | +€214 | +58.3% |
| Suppliers | 440/4 | €367 | €580 | +€214 | +58.3% |
| Taxes, remuneration and social security | 45 | €2,539 | €2,199 | -€340 | -13.4% |
| Taxes | 450/3 | €2,539 | €2,199 | -€340 | -13.4% |
| Other amounts payable | 47/48 | €132 | €3,380 | +€3,248 | +2,464% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,740 | €7,373 | -€368 | -4.7% |
| Other operating charges | 640/8 | €779 | €644 | -€135 | -17.4% |
| Gross operating margin | 9900 | €23,627 | €19,021 | -€4,605 | -19.5% |
| Operating profit (loss) | 9901 | €15,107 | €11,005 | -€4,102 | -27.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,578 | €1,253 | -€326 | -20.6% |
| Recurring financial charges | 65 | €1,578 | €1,253 | -€326 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €13,529 | €9,752 | -€3,777 | -27.9% |
| Income taxes | 67/77 | €3,007 | €2,247 | -€759 | -25.3% |
| Profit (loss) for the period | 9904 | €10,522 | €7,505 | -€3,017 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,522 | €7,505 | -€3,017 | -28.7% |
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 21 October 2026 via checked.be.