DWPARTNERS: 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.
DWPARTNERS
Largest movements
- Receivables within one year +€52,648
up €52,648 (+75.9%), from €69,338 to €121,986
of which Other amounts receivable: +€54,556
- Cash +€15,696
new in 2023: €15,696
mainly Net result for the year (+€59,878) and Tax, wage and social debts (+€29,470)
- Deferred charges and accrued income +€1,978
up €1,978 (+74.7%), from €2,646 to €4,624
- Tangible fixed assets +€1,519
up €1,519 (+64.8%), from €2,344 to €3,864
- Reserves +€59,907
up €59,907 (+292%), from €20,502 to €80,409
- Tax, wage and social debts +€29,470
up €29,470 (+201%), from €14,663 to €44,133
- Short-term financial debts -€16,118
down €16,118 (-52.3%), from €30,818 to €14,700
of which Other loans: -€15,300
- Gross operating margin +€73,733
up €73,733 (+408%), from €18,060 to €91,793
- Taxes +€23,977
up €23,977 (+307%), from €7,817 to €31,794
- Financial income +€1,659
up €1,659 (+50.0%), from €3,320 to €4,980
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,329 | €146,170 | +€71,841 | +96.7% |
| Fixed assets | 21/28 | €2,344 | €3,864 | +€1,519 | +64.8% |
| Tangible fixed assets | 22/27 | €2,344 | €3,864 | +€1,519 | +64.8% |
| Furniture and vehicles | 24 | €2,344 | €3,864 | +€1,519 | +64.8% |
| Current assets | 29/58 | €71,985 | €142,307 | +€70,322 | +97.7% |
| Amounts receivable within one year | 40/41 | €69,338 | €121,986 | +€52,648 | +75.9% |
| Trade receivables | 40 | €1,908 | - | -€1,908 | |
| Other amounts receivable | 41 | €67,431 | €121,986 | +€54,556 | +80.9% |
| Cash at bank and in hand | 54/58 | - | €15,696 | +€15,696 | |
| Deferred charges and accrued income | 490/1 | €2,646 | €4,624 | +€1,978 | +74.7% |
| Total equity and liabilities | 10/49 | €74,329 | €146,170 | +€71,841 | +96.7% |
| Equity | 10/15 | €27,212 | €87,089 | +€59,878 | +220% |
| Contributions | 10/11 | €6,680 | €6,680 | = | 0.0% |
| Reserves | 13 | €20,502 | €80,409 | +€59,907 | +292% |
| Distributable reserves | 133 | €20,502 | €80,409 | +€59,907 | +292% |
| Profit (loss) carried forward | 14 | €30 | - | -€30 | |
| Amounts payable | 17/49 | €47,117 | €59,081 | +€11,963 | +25.4% |
| Amounts payable within one year | 42/48 | €47,117 | €59,081 | +€11,963 | +25.4% |
| Financial debts | 43 | €30,818 | €14,700 | -€16,118 | -52.3% |
| Credit institutions | 430/8 | €818 | - | -€818 | |
| Other loans | 439 | €30,000 | €14,700 | -€15,300 | -51.0% |
| Trade debts | 44 | €1,637 | €248 | -€1,389 | -84.8% |
| Suppliers | 440/4 | €1,637 | €248 | -€1,389 | -84.8% |
| Taxes, remuneration and social security | 45 | €14,663 | €44,133 | +€29,470 | +201% |
| Taxes | 450/3 | €14,663 | €44,133 | +€29,470 | +201% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,232 | €1,553 | +€321 | +26.0% |
| Other operating charges | 640/8 | €1,039 | €1,297 | +€258 | +24.8% |
| Gross operating margin | 9900 | €18,060 | €91,793 | +€73,733 | +408% |
| Operating profit (loss) | 9901 | €15,789 | €88,944 | +€73,155 | +463% |
| Financial income | 75/76B | €3,320 | €4,980 | +€1,659 | +50.0% |
| Recurring financial income | 75 | €3,320 | €4,980 | +€1,659 | +50.0% |
| Financial charges | 65/66B | €1,424 | €2,251 | +€827 | +58.1% |
| Recurring financial charges | 65 | €1,424 | €2,251 | +€827 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €17,685 | €91,672 | +€73,987 | +418% |
| Income taxes | 67/77 | €7,817 | €31,794 | +€23,977 | +307% |
| Profit (loss) for the period | 9904 | €9,868 | €59,878 | +€50,009 | +507% |
| Profit (loss) for the period to be appropriated | 9905 | €9,868 | €59,878 | +€50,009 | +507% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.