Stephane DEWEVER SRL: 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.
Stephane DEWEVER SRL
Largest movements
- Tangible fixed assets +€75,391
up €75,391 (+440.4%), from €17,119 to €92,510
of which Furniture and vehicles: +€73,832
- Cash +€8,574
up €8,574 (+18.9%), from €45,295 to €53,868
mainly Net result for the year (+€93,047) and Debts after one year (+€42,893)
- Receivables within one year +€6,275
up €6,275 (+6.8%), from €92,799 to €99,075
of which Trade receivables: +€6,583
- Stocks and contracts -€3,476
down €3,476 (-13.9%), from €25,078 to €21,601
- Debts after one year +€42,893
up €42,893 (+1065.2%), from €4,027 to €46,920
- Other debts +€27,180
up €27,180 (+25.5%), from €106,719 to €133,899
- Tax, wage and social debts +€10,106
up €10,106 (+23.6%), from €42,799 to €52,906
- Current portion of long-term debt +€9,882
up €9,882 (+125.5%), from €7,871 to €17,753
- Short-term financial debts -€3,459
down €3,459 (-25.3%), from €13,648 to €10,190
- Gross operating margin +€28,958
up €28,958 (+24.7%), from €117,160 to €146,118
- Depreciation +€16,564
up €16,564 (+226.5%), from €7,314 to €23,877
- Taxes +€3,302
up €3,302 (+14.7%), from €22,402 to €25,704
- Financial charges +€1,658
up €1,658 (+152.9%), from €1,084 to €2,742
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 | €181,552 | €268,490 | +€86,939 | +47.9% |
| Fixed assets | 21/28 | €17,261 | €92,510 | +€75,249 | +436.0% |
| Tangible fixed assets | 22/27 | €17,119 | €92,510 | +€75,391 | +440.4% |
| Plant, machinery and equipment | 23 | - | €1,559 | +€1,559 | |
| Furniture and vehicles | 24 | €17,119 | €90,951 | +€73,832 | +431.3% |
| Financial fixed assets | 28 | €141 | - | -€141 | |
| Current assets | 29/58 | €164,291 | €175,980 | +€11,690 | +7.1% |
| Stocks and contracts in progress | 3 | €25,078 | €21,601 | -€3,476 | -13.9% |
| Stocks | 30/36 | €25,078 | €21,601 | -€3,476 | -13.9% |
| Amounts receivable within one year | 40/41 | €92,799 | €99,075 | +€6,275 | +6.8% |
| Trade receivables | 40 | €92,492 | €99,075 | +€6,583 | +7.1% |
| Other amounts receivable | 41 | €307 | - | -€307 | |
| Cash at bank and in hand | 54/58 | €45,295 | €53,868 | +€8,574 | +18.9% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,436 | +€317 | +28.3% |
| Total equity and liabilities | 10/49 | €181,552 | €268,490 | +€86,939 | +47.9% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €177,552 | €264,490 | +€86,939 | +49.0% |
| Amounts payable after more than one year | 17 | €4,027 | €46,920 | +€42,893 | +1065.2% |
| Financial debts | 170/4 | €4,027 | €46,920 | +€42,893 | +1065.2% |
| Amounts payable within one year | 42/48 | €173,525 | €217,571 | +€44,046 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €7,871 | €17,753 | +€9,882 | +125.5% |
| Financial debts | 43 | €13,648 | €10,190 | -€3,459 | -25.3% |
| Credit institutions | 430/8 | €13,648 | €10,190 | -€3,459 | -25.3% |
| Trade debts | 44 | €2,487 | €2,823 | +€336 | +13.5% |
| Suppliers | 440/4 | €2,487 | €2,823 | +€336 | +13.5% |
| Taxes, remuneration and social security | 45 | €42,799 | €52,906 | +€10,106 | +23.6% |
| Taxes | 450/3 | €42,799 | €52,906 | +€10,106 | +23.6% |
| Other amounts payable | 47/48 | €106,719 | €133,899 | +€27,180 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,314 | €23,877 | +€16,564 | +226.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €454 | +€454 | |
| Other operating charges | 640/8 | €225 | €366 | +€141 | +62.9% |
| Gross operating margin | 9900 | €117,160 | €146,118 | +€28,958 | +24.7% |
| Operating profit (loss) | 9901 | €109,621 | €121,421 | +€11,800 | +10.8% |
| Financial income | 75/76B | €1,476 | €72 | -€1,403 | -95.1% |
| Recurring financial income | 75 | €1,476 | €72 | -€1,403 | -95.1% |
| Financial charges | 65/66B | €1,084 | €2,742 | +€1,658 | +152.9% |
| Recurring financial charges | 65 | €1,084 | €2,742 | +€1,658 | +152.9% |
| Profit (loss) for the period before taxes | 9903 | €110,013 | €118,751 | +€8,739 | +7.9% |
| Income taxes | 67/77 | €22,402 | €25,704 | +€3,302 | +14.7% |
| Profit (loss) for the period | 9904 | €87,610 | €93,047 | +€5,437 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,610 | €93,047 | +€5,437 | +6.2% |
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.