DWT CONSULTING: 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.
DWT CONSULTING
Largest movements
- Cash +€31,788
up €31,788 (+2039.5%), from €1,559 to €33,347
mainly Other debts (+€66,877) and Net result for the year (+€61,434)
- Tangible fixed assets -€12,280
down €12,280 (-5.9%), from €209,150 to €196,870
of which Land and buildings: -€11,598
- Receivables within one year -€6,654
down €6,654 (-7.8%), from €85,116 to €78,462
of which Other amounts receivable: -€29,394
- Other debts +€66,877
new in 2025: €66,877
- Reserves -€48,248
down €48,248 (-17.5%), from €276,386 to €228,138
of which Distributable reserves: -€48,248
- Debts after one year -€14,188
down €14,188 (-43.1%), from €32,955 to €18,767
- Tax, wage and social debts +€11,244
up €11,244 (+112.1%), from €10,032 to €21,276
of which Taxes: +€12,894
- Current portion of long-term debt -€4,716
down €4,716 (-21.7%), from €21,715 to €16,999
- Gross operating margin +€52,981
up €52,981 (+113.8%), from €46,568 to €99,549
- Taxes +€13,816
up €13,816 (+130.8%), from €10,563 to €24,379
- Financial income +€3,890
up €3,890 (+111.1%), from €3,499 to €7,389
of which Non-recurring financial income: +€6,948
- Financial charges -€1,932
down €1,932 (-73.7%), from €2,622 to €691
- Other operating charges +€1,479
up €1,479 (+77.1%), from €1,918 to €3,397
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 | €352,318 | €366,873 | +€14,555 | +4.1% |
| Fixed assets | 21/28 | €209,150 | €196,870 | -€12,280 | -5.9% |
| Tangible fixed assets | 22/27 | €209,150 | €196,870 | -€12,280 | -5.9% |
| Land and buildings | 22 | €193,885 | €182,288 | -€11,598 | -6.0% |
| Plant, machinery and equipment | 23 | €1,482 | €4,014 | +€2,532 | +170.8% |
| Furniture and vehicles | 24 | €6,175 | €3,944 | -€2,230 | -36.1% |
| Other tangible fixed assets | 26 | €7,608 | €6,624 | -€984 | -12.9% |
| Current assets | 29/58 | €143,168 | €170,003 | +€26,835 | +18.7% |
| Amounts receivable within one year | 40/41 | €85,116 | €78,462 | -€6,654 | -7.8% |
| Trade receivables | 40 | €51,591 | €74,331 | +€22,740 | +44.1% |
| Other amounts receivable | 41 | €33,524 | €4,130 | -€29,394 | -87.7% |
| Current investments | 50/53 | €54,342 | €54,783 | +€442 | +0.8% |
| Cash at bank and in hand | 54/58 | €1,559 | €33,347 | +€31,788 | +2039.5% |
| Deferred charges and accrued income | 490/1 | €2,152 | €3,411 | +€1,259 | +58.5% |
| Total equity and liabilities | 10/49 | €352,318 | €366,873 | +€14,555 | +4.1% |
| Equity | 10/15 | €282,586 | €234,338 | -€48,248 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €276,386 | €228,138 | -€48,248 | -17.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €274,526 | €226,278 | -€48,248 | -17.6% |
| Amounts payable | 17/49 | €69,731 | €132,535 | +€62,804 | +90.1% |
| Amounts payable after more than one year | 17 | €32,955 | €18,767 | -€14,188 | -43.1% |
| Financial debts | 170/4 | €32,955 | €18,767 | -€14,188 | -43.1% |
| Amounts payable within one year | 42/48 | €34,159 | €108,418 | +€74,259 | +217.4% |
| Current portion of amounts payable after more than one year | 42 | €21,715 | €16,999 | -€4,716 | -21.7% |
| Trade debts | 44 | €2,412 | €3,265 | +€853 | +35.4% |
| Suppliers | 440/4 | €2,412 | €3,265 | +€853 | +35.4% |
| Taxes, remuneration and social security | 45 | €10,032 | €21,276 | +€11,244 | +112.1% |
| Taxes | 450/3 | €8,382 | €21,276 | +€12,894 | +153.8% |
| Remuneration and social security | 454/9 | €1,650 | - | -€1,650 | |
| Other amounts payable | 47/48 | - | €66,877 | +€66,877 | |
| Accrued charges and deferred income | 492/3 | €2,618 | €5,350 | +€2,732 | +104.4% |
| Non-recurring operating income | 76A | €29,745 | - | -€29,745 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,976 | €17,037 | +€61 | +0.4% |
| Other operating charges | 640/8 | €1,918 | €3,397 | +€1,479 | +77.1% |
| Gross operating margin | 9900 | €46,568 | €99,549 | +€52,981 | +113.8% |
| Operating profit (loss) | 9901 | €27,674 | €79,114 | +€51,440 | +185.9% |
| Financial income | 75/76B | €3,499 | €7,389 | +€3,890 | +111.1% |
| Recurring financial income | 75 | €3,499 | €441 | -€3,059 | -87.4% |
| Non-recurring financial income | 76B | - | €6,948 | +€6,948 | |
| Financial charges | 65/66B | €2,622 | €691 | -€1,932 | -73.7% |
| Recurring financial charges | 65 | €2,622 | €691 | -€1,932 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | €28,551 | €85,813 | +€57,262 | +200.6% |
| Income taxes | 67/77 | €10,563 | €24,379 | +€13,816 | +130.8% |
| Profit (loss) for the period | 9904 | €17,989 | €61,434 | +€43,445 | +241.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,989 | €61,434 | +€43,445 | +241.5% |
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 10 October 2026 via checked.be.