DWY: what changed
Two fiscal 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.
DWY
Largest movements
- Cash -€119,280
down €119,280 (-94.7%), from €125,934 to €6,654
mainly Other debts (-€78,408) and Net result for the year (-€43,143)
- Receivables within one year -€41,353
down €41,353 (-56.8%), from €72,815 to €31,462
of which Trade receivables: -€30,810
- Intangible fixed assets -€2,500
down €2,500 (-57.1%), from €4,375 to €1,875
- Other debts -€78,408
down €78,408 (-93.0%), from €84,265 to €5,857
- Profit (loss) carried forward -€41,283
down €41,283 (-96.5%), from €42,799 to €1,516
- Tax, wage and social debts -€41,202
down €41,202 (-88.7%), from €46,446 to €5,245
of which Taxes: -€26,214
- Accrued charges and deferred income -€2,220
no longer reported in 2025 (was €2,220)
- Gross operating margin -€118,968
down €118,968, from €96,712 to -€22,256
- Staff costs -€55,784
down €55,784 (-85.8%), from €64,982 to €9,198
- Write-downs +€5,602
new in 2025: €5,602
- Taxes -€4,280
down €4,280 (-90.9%), from €4,706 to €426
- Depreciation -€1,870
down €1,870 (-32.5%), from €5,755 to €3,884
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 | €206,191 | €42,444 | -€163,747 | -79.4% |
| Fixed assets | 21/28 | €6,785 | €2,901 | -€3,884 | -57.2% |
| Intangible fixed assets | 21 | €4,375 | €1,875 | -€2,500 | -57.1% |
| Tangible fixed assets | 22/27 | €2,410 | €1,026 | -€1,384 | -57.4% |
| Plant, machinery and equipment | 23 | €872 | - | -€872 | |
| Furniture and vehicles | 24 | €1,538 | €1,026 | -€513 | -33.3% |
| Current assets | 29/58 | €199,406 | €39,544 | -€159,862 | -80.2% |
| Amounts receivable within one year | 40/41 | €72,815 | €31,462 | -€41,353 | -56.8% |
| Trade receivables | 40 | €57,257 | €26,447 | -€30,810 | -53.8% |
| Other amounts receivable | 41 | €15,558 | €5,016 | -€10,542 | -67.8% |
| Cash at bank and in hand | 54/58 | €125,934 | €6,654 | -€119,280 | -94.7% |
| Deferred charges and accrued income | 490/1 | €657 | €1,427 | +€770 | +117.3% |
| Total equity and liabilities | 10/49 | €206,191 | €42,444 | -€163,747 | -79.4% |
| Equity | 10/15 | €73,259 | €30,116 | -€43,143 | -58.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €10,000 | -€1,860 | -15.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,799 | €1,516 | -€41,283 | -96.5% |
| Amounts payable | 17/49 | €132,932 | €12,328 | -€120,603 | -90.7% |
| Amounts payable within one year | 42/48 | €130,711 | €12,328 | -€118,383 | -90.6% |
| Trade debts | 44 | - | €1,227 | +€1,227 | |
| Suppliers | 440/4 | - | €1,227 | +€1,227 | |
| Taxes, remuneration and social security | 45 | €46,446 | €5,245 | -€41,202 | -88.7% |
| Taxes | 450/3 | €31,458 | €5,245 | -€26,214 | -83.3% |
| Remuneration and social security | 454/9 | €14,988 | - | -€14,988 | |
| Other amounts payable | 47/48 | €84,265 | €5,857 | -€78,408 | -93.0% |
| Accrued charges and deferred income | 492/3 | €2,220 | - | -€2,220 | |
| Non-recurring operating income | 76A | - | €4,362 | +€4,362 | |
| Remuneration, social security and pensions | 62 | €64,982 | €9,198 | -€55,784 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,755 | €3,884 | -€1,870 | -32.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,602 | +€5,602 | |
| Other operating charges | 640/8 | €1,116 | €1,631 | +€514 | +46.1% |
| Gross operating margin | 9900 | €96,712 | -€22,256 | -€118,968 | |
| Operating profit (loss) | 9901 | €24,858 | -€42,571 | -€67,430 | |
| Financial income | 75/76B | €71 | €3 | -€68 | -95.9% |
| Recurring financial income | 75 | €71 | €3 | -€68 | -95.9% |
| Financial charges | 65/66B | €197 | €149 | -€49 | -24.6% |
| Recurring financial charges | 65 | €197 | €149 | -€49 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €24,732 | -€42,717 | -€67,449 | |
| Income taxes | 67/77 | €4,706 | €426 | -€4,280 | -90.9% |
| Profit (loss) for the period | 9904 | €20,026 | -€43,143 | -€63,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,026 | -€43,143 | -€63,169 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.