Loonbedrijf Dewispelaere: what changed
What changed
Loonbedrijf Dewispelaere
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
€23,309
2024 · €66,470-€43,161
Equity
€109,780
2024 · €86,470+€23,309
Cash
€373,364
2024 · €381,653-€8,289
Balance sheet total
€1.5m
2024 · €1.2m+€342,120
Largest movements
Assets
- Tangible fixed assets +€314,215
up €314,215 (+52.3%), from €601,222 to €915,437
of which Furniture and vehicles: +€269,715
- Receivables within one year +€35,521
up €35,521 (+20.2%), from €176,235 to €211,756
of which Trade receivables: +€38,168
Equity and liabilities
- Debts after one year +€286,208
up €286,208 (+52.2%), from €547,920 to €834,128
- Reserves +€89,780
new in 2025: €89,780
- Current portion of long-term debt +€79,683
up €79,683 (+77.1%), from €103,311 to €182,993
- Profit (loss) carried forward -€66,470
no longer reported in 2025 (was €66,470)
- Trade debts -€39,365
down €39,365 (-9.7%), from €405,920 to €366,555
Income statement
- Depreciation +€115,637
up €115,637 (+176%), from €65,778 to €181,415
- Gross operating margin +€81,426
up €81,426 (+27.0%), from €301,756 to €383,182
- Financial charges +€21,502
up €21,502 (+153%), from €14,050 to €35,552
- Taxes -€10,958
no longer reported in 2025 (was €10,958)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€66,470
Gross operating margin
+€81,426
Staff costs
+€1,490
Depreciation
-€115,637
Other operating charges
+€104
Financial charges
-€21,502
Taxes
+€10,958
Result 2025
€23,309
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€121,450
Investment
-€495,630
Financing
+€365,891
Cash 2024
€381,653
From operations (derived)
+€121,450
Net result for the year
+€23,309
Depreciation
+€181,415
Receivables within one year
-€35,521
Deferred charges and accrued income
-€672
Trade debts
-€39,365
Tax, wage and social debts
-€10,967
Other debts
+€3,252
Investment (derived)
-€495,630
Investment in fixed assets (net)
-€495,630
Financing
+€365,891
Debts after one year
+€286,208
Current portion of long-term debt
+€79,683
Cash 2025
€373,364
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,160,161 | €1,502,281 | +€342,120 | +29.5% |
| Fixed assets | 21/28 | €601,222 | €915,437 | +€314,215 | +52.3% |
| Tangible fixed assets | 22/27 | €601,222 | €915,437 | +€314,215 | +52.3% |
| Plant, machinery and equipment | 23 | €4,929 | €49,429 | +€44,500 | +903% |
| Furniture and vehicles | 24 | €596,293 | €866,008 | +€269,715 | +45.2% |
| Current assets | 29/58 | €558,939 | €586,843 | +€27,904 | +5.0% |
| Amounts receivable within one year | 40/41 | €176,235 | €211,756 | +€35,521 | +20.2% |
| Trade receivables | 40 | €157,191 | €195,359 | +€38,168 | +24.3% |
| Other amounts receivable | 41 | €19,043 | €16,397 | -€2,647 | -13.9% |
| Cash at bank and in hand | 54/58 | €381,653 | €373,364 | -€8,289 | -2.2% |
| Deferred charges and accrued income | 490/1 | €1,051 | €1,724 | +€672 | +63.9% |
| Total equity and liabilities | 10/49 | €1,160,161 | €1,502,281 | +€342,120 | +29.5% |
| Equity | 10/15 | €86,470 | €109,780 | +€23,309 | +27.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €89,780 | +€89,780 | |
| Distributable reserves | 133 | - | €89,780 | +€89,780 | |
| Profit (loss) carried forward | 14 | €66,470 | - | -€66,470 | |
| Amounts payable | 17/49 | €1,073,691 | €1,392,501 | +€318,810 | +29.7% |
| Amounts payable after more than one year | 17 | €547,920 | €834,128 | +€286,208 | +52.2% |
| Financial debts | 170/4 | €547,920 | €834,128 | +€286,208 | +52.2% |
| Amounts payable within one year | 42/48 | €525,770 | €558,373 | +€32,602 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €103,311 | €182,993 | +€79,683 | +77.1% |
| Trade debts | 44 | €405,920 | €366,555 | -€39,365 | -9.7% |
| Suppliers | 440/4 | €405,920 | €366,555 | -€39,365 | -9.7% |
| Taxes, remuneration and social security | 45 | €16,539 | €5,572 | -€10,967 | -66.3% |
| Taxes | 450/3 | €11,121 | - | -€11,121 | |
| Remuneration and social security | 454/9 | €5,419 | €5,572 | +€154 | +2.8% |
| Other amounts payable | 47/48 | - | €3,252 | +€3,252 | |
| Remuneration, social security and pensions | 62 | €143,868 | €142,378 | -€1,490 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,778 | €181,415 | +€115,637 | +176% |
| Other operating charges | 640/8 | €631 | €528 | -€104 | -16.4% |
| Gross operating margin | 9900 | €301,756 | €383,182 | +€81,426 | +27.0% |
| Operating profit (loss) | 9901 | €91,478 | €58,861 | -€32,617 | -35.7% |
| Financial charges | 65/66B | €14,050 | €35,552 | +€21,502 | +153% |
| Recurring financial charges | 65 | €14,050 | €35,552 | +€21,502 | +153% |
| Profit (loss) for the period before taxes | 9903 | €77,428 | €23,309 | -€54,119 | -69.9% |
| Income taxes | 67/77 | €10,958 | - | -€10,958 | |
| Profit (loss) for the period | 9904 | €66,470 | €23,309 | -€43,161 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €66,470 | €23,309 | -€43,161 | -64.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.