FERRONNERIE DEWEZ: 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.
FERRONNERIE DEWEZ
Largest movements
- Receivables within one year +€97,819
up €97,819 (+128%), from €76,641 to €174,460
of which Trade receivables: +€95,994
- Tangible fixed assets +€67,460
up €67,460 (+109%), from €61,828 to €129,288
of which Furniture and vehicles: +€60,098
- Cash -€25,700
down €25,700 (-17.5%), from €147,125 to €121,424
mainly Receivables within one year (-€97,819) and Investment in fixed assets (net) (-€96,766)
- Reserves +€128,892
new in 2025: €128,892
- Profit (loss) carried forward -€50,000
down €50,000 (-31.0%), from €161,122 to €111,122
- Other debts +€43,388
up €43,388 (+221%), from €19,607 to €62,995
- Trade debts +€14,453
up €14,453 (+47.7%), from €30,300 to €44,753
- Tax, wage and social debts +€9,589
up €9,589 (+48.1%), from €19,949 to €29,538
- Gross operating margin +€43,091
up €43,091 (+22.2%), from €194,233 to €237,324
- Taxes +€18,114
up €18,114 (+47.8%), from €37,899 to €56,013
- Staff costs +€13,002
up €13,002 (+1,597%), from €814 to €13,816
- Depreciation +€4,982
up €4,982 (+20.5%), from €24,324 to €29,306
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 | €293,104 | €439,043 | +€145,939 | +49.8% |
| Fixed assets | 21/28 | €61,828 | €129,288 | +€67,460 | +109% |
| Tangible fixed assets | 22/27 | €61,828 | €129,288 | +€67,460 | +109% |
| Plant, machinery and equipment | 23 | €6,029 | €12,489 | +€6,461 | +107% |
| Furniture and vehicles | 24 | €55,800 | €115,898 | +€60,098 | +108% |
| Assets under construction and advance payments | 27 | - | €901 | +€901 | |
| Current assets | 29/58 | €231,276 | €309,756 | +€78,479 | +33.9% |
| Stocks and contracts in progress | 3 | €4,386 | €6,760 | +€2,374 | +54.1% |
| Stocks | 30/36 | €4,386 | €6,760 | +€2,374 | +54.1% |
| Amounts receivable within one year | 40/41 | €76,641 | €174,460 | +€97,819 | +128% |
| Trade receivables | 40 | €56,439 | €152,433 | +€95,994 | +170% |
| Other amounts receivable | 41 | €20,202 | €22,027 | +€1,825 | +9.0% |
| Cash at bank and in hand | 54/58 | €147,125 | €121,424 | -€25,700 | -17.5% |
| Deferred charges and accrued income | 490/1 | €3,124 | €7,111 | +€3,987 | +128% |
| Total equity and liabilities | 10/49 | €293,104 | €439,043 | +€145,939 | +49.8% |
| Equity | 10/15 | €173,122 | €252,014 | +€78,892 | +45.6% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | - | €128,892 | +€128,892 | |
| Distributable reserves | 133 | - | €128,892 | +€128,892 | |
| Profit (loss) carried forward | 14 | €161,122 | €111,122 | -€50,000 | -31.0% |
| Amounts payable | 17/49 | €119,982 | €187,029 | +€67,047 | +55.9% |
| Amounts payable after more than one year | 17 | €29,030 | €28,773 | -€257 | -0.9% |
| Financial debts | 170/4 | €29,030 | €28,773 | -€257 | -0.9% |
| Amounts payable within one year | 42/48 | €90,721 | €158,024 | +€67,304 | +74.2% |
| Current portion of amounts payable after more than one year | 42 | €20,865 | €20,739 | -€126 | -0.6% |
| Trade debts | 44 | €30,300 | €44,753 | +€14,453 | +47.7% |
| Suppliers | 440/4 | €30,300 | €44,753 | +€14,453 | +47.7% |
| Taxes, remuneration and social security | 45 | €19,949 | €29,538 | +€9,589 | +48.1% |
| Taxes | 450/3 | €19,949 | €29,538 | +€9,589 | +48.1% |
| Other amounts payable | 47/48 | €19,607 | €62,995 | +€43,388 | +221% |
| Accrued charges and deferred income | 492/3 | €231 | €231 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,691 | +€3,691 | |
| Remuneration, social security and pensions | 62 | €814 | €13,816 | +€13,002 | +1,597% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,324 | €29,306 | +€4,982 | +20.5% |
| Other operating charges | 640/8 | €1,444 | €3,376 | +€1,932 | +134% |
| Non-recurring operating charges | 66A | - | €2,214 | +€2,214 | |
| Gross operating margin | 9900 | €194,233 | €237,324 | +€43,091 | +22.2% |
| Operating profit (loss) | 9901 | €167,650 | €188,611 | +€20,961 | +12.5% |
| Financial income | 75/76B | €189 | €1,181 | +€992 | +526% |
| Recurring financial income | 75 | €189 | €1,181 | +€992 | +526% |
| Financial charges | 65/66B | €4,641 | €4,886 | +€245 | +5.3% |
| Recurring financial charges | 65 | €4,641 | €4,886 | +€245 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €163,197 | €184,906 | +€21,708 | +13.3% |
| Income taxes | 67/77 | €37,899 | €56,013 | +€18,114 | +47.8% |
| Profit (loss) for the period | 9904 | €125,298 | €128,892 | +€3,594 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €125,298 | €128,892 | +€3,594 | +2.9% |
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 28 October 2026 via checked.be.