Machinebouw Dewinter: 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.
Machinebouw Dewinter
Largest movements
- Receivables within one year +€47,308
up €47,308 (+229%), from €20,617 to €67,926
of which Trade receivables: +€47,211
- Stocks and contracts -€40,000
down €40,000 (-44.4%), from €90,000 to €50,000
- Tangible fixed assets +€21,419
up €21,419 (+41.3%), from €51,921 to €73,340
of which Plant, machinery and equipment: +€22,962
- Cash -€10,200
down €10,200 (-13.9%), from €73,602 to €63,403
mainly Receivables within one year (-€47,308) and Investment in fixed assets (net) (-€28,500)
- Tax, wage and social debts +€10,176
up €10,176 (+1,356%), from €750 to €10,926
- Profit (loss) carried forward +€8,946
up €8,946 (+46.0%), from €19,447 to €28,394
- Gross operating margin -€5,477
down €5,477 (-20.4%), from €26,792 to €21,314
- Depreciation +€5,329
up €5,329 (+304%), from €1,753 to €7,081
- Staff costs -€463
no longer reported in 2025 (was €463)
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 | €268,126 | €286,827 | +€18,701 | +7.0% |
| Fixed assets | 21/28 | €51,966 | €73,384 | +€21,419 | +41.2% |
| Tangible fixed assets | 22/27 | €51,921 | €73,340 | +€21,419 | +41.3% |
| Land and buildings | 22 | €51,106 | €49,562 | -€1,543 | -3.0% |
| Plant, machinery and equipment | 23 | €815 | €23,777 | +€22,962 | +2,816% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €216,160 | €213,443 | -€2,718 | -1.3% |
| Stocks and contracts in progress | 3 | €90,000 | €50,000 | -€40,000 | -44.4% |
| Stocks | 30/36 | €90,000 | €50,000 | -€40,000 | -44.4% |
| Amounts receivable within one year | 40/41 | €20,617 | €67,926 | +€47,308 | +229% |
| Trade receivables | 40 | €20,557 | €67,768 | +€47,211 | +230% |
| Other amounts receivable | 41 | €60 | €158 | +€98 | +162% |
| Current investments | 50/53 | €31,100 | €31,230 | +€131 | +0.4% |
| Cash at bank and in hand | 54/58 | €73,602 | €63,403 | -€10,200 | -13.9% |
| Deferred charges and accrued income | 490/1 | €841 | €884 | +€43 | +5.1% |
| Total equity and liabilities | 10/49 | €268,126 | €286,827 | +€18,701 | +7.0% |
| Equity | 10/15 | €266,390 | €275,336 | +€8,946 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €228,343 | €228,343 | = | 0.0% |
| 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 | €226,483 | €226,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,447 | €28,394 | +€8,946 | +46.0% |
| Amounts payable | 17/49 | €1,736 | €11,491 | +€9,755 | +562% |
| Amounts payable within one year | 42/48 | €1,736 | €11,491 | +€9,755 | +562% |
| Trade debts | 44 | €554 | €565 | +€10 | +1.9% |
| Suppliers | 440/4 | €554 | €565 | +€10 | +1.9% |
| Taxes, remuneration and social security | 45 | €750 | €10,926 | +€10,176 | +1,356% |
| Taxes | 450/3 | €750 | €10,926 | +€10,176 | +1,356% |
| Other amounts payable | 47/48 | €431 | - | -€431 | |
| Remuneration, social security and pensions | 62 | €463 | - | -€463 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,753 | €7,081 | +€5,329 | +304% |
| Other operating charges | 640/8 | €5,226 | €5,365 | +€140 | +2.7% |
| Gross operating margin | 9900 | €26,792 | €21,314 | -€5,477 | -20.4% |
| Operating profit (loss) | 9901 | €19,350 | €8,868 | -€10,483 | -54.2% |
| Financial income | 75/76B | €186 | €187 | +€2 | +0.8% |
| Recurring financial income | 75 | €186 | €187 | +€2 | +0.8% |
| Financial charges | 65/66B | €89 | €109 | +€20 | +22.8% |
| Recurring financial charges | 65 | €89 | €109 | +€20 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €19,447 | €8,946 | -€10,501 | -54.0% |
| Profit (loss) for the period | 9904 | €19,447 | €8,946 | -€10,501 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,447 | €8,946 | -€10,501 | -54.0% |
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 17 October 2026 via checked.be.