THE DEWI CORP.: 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.
THE DEWI CORP.
Largest movements
- Cash +€94,777
up €94,777 (+157%), from €60,236 to €155,013
mainly Net result for the year (+€75,931) and Current investments (+€70,000)
- Current investments -€70,000
down €70,000 (-100%), from €70,000 to €0
- Receivables within one year -€6,445
down €6,445 (-27.8%), from €23,183 to €16,738
of which Trade receivables: -€4,591
- Financial fixed assets +€3,000
up €3,000 (+54.5%), from €5,500 to €8,500
- Other debts +€19,175
up €19,175 (+23.3%), from €82,433 to €101,609
- Tax, wage and social debts +€4,021
up €4,021 (+62.4%), from €6,444 to €10,466
of which Taxes: +€4,021
- Reserves -€2,867
down €2,867 (-3.6%), from €78,798 to €75,931
- Gross operating margin +€17,418
up €17,418 (+19.0%), from €91,513 to €108,931
- Taxes +€4,570
up €4,570 (+19.3%), from €23,624 to €28,194
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 | €175,314 | €195,701 | +€20,387 | +11.6% |
| Fixed assets | 21/28 | €16,895 | €20,023 | +€3,128 | +18.5% |
| Tangible fixed assets | 22/27 | €11,395 | €11,523 | +€128 | +1.1% |
| Plant, machinery and equipment | 23 | - | €1,104 | +€1,104 | |
| Furniture and vehicles | 24 | €3,832 | €3,871 | +€40 | +1.0% |
| Other tangible fixed assets | 26 | €7,564 | €6,548 | -€1,016 | -13.4% |
| Financial fixed assets | 28 | €5,500 | €8,500 | +€3,000 | +54.5% |
| Current assets | 29/58 | €158,419 | €175,678 | +€17,259 | +10.9% |
| Amounts receivable within one year | 40/41 | €23,183 | €16,738 | -€6,445 | -27.8% |
| Trade receivables | 40 | €21,329 | €16,738 | -€4,591 | -21.5% |
| Other amounts receivable | 41 | €1,854 | €0 | -€1,854 | -100% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100% |
| Cash at bank and in hand | 54/58 | €60,236 | €155,013 | +€94,777 | +157% |
| Deferred charges and accrued income | 490/1 | €5,000 | €3,928 | -€1,072 | -21.4% |
| Total equity and liabilities | 10/49 | €175,314 | €195,701 | +€20,387 | +11.6% |
| Equity | 10/15 | €81,798 | €78,931 | -€2,867 | -3.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €78,798 | €75,931 | -€2,867 | -3.6% |
| Distributable reserves | 133 | €78,798 | €75,931 | -€2,867 | -3.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €93,516 | €116,770 | +€23,253 | +24.9% |
| Amounts payable within one year | 42/48 | €92,789 | €116,080 | +€23,291 | +25.1% |
| Financial debts | 43 | €4 | €1,154 | +€1,150 | +28,827% |
| Credit institutions | 430/8 | €4 | €1,154 | +€1,150 | +28,827% |
| Trade debts | 44 | €3,907 | €2,852 | -€1,056 | -27.0% |
| Suppliers | 440/4 | €3,907 | €2,852 | -€1,056 | -27.0% |
| Taxes, remuneration and social security | 45 | €6,444 | €10,466 | +€4,021 | +62.4% |
| Taxes | 450/3 | €6,444 | €10,466 | +€4,021 | +62.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €82,433 | €101,609 | +€19,175 | +23.3% |
| Accrued charges and deferred income | 492/3 | €727 | €690 | -€38 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,136 | €2,126 | -€10 | -0.5% |
| Other operating charges | 640/8 | €677 | €848 | +€171 | +25.2% |
| Gross operating margin | 9900 | €91,513 | €108,931 | +€17,418 | +19.0% |
| Operating profit (loss) | 9901 | €88,699 | €105,957 | +€17,257 | +19.5% |
| Financial income | 75/76B | €254 | €585 | +€331 | +130% |
| Recurring financial income | 75 | €254 | €585 | +€331 | +130% |
| Financial charges | 65/66B | €1,670 | €2,416 | +€747 | +44.7% |
| Recurring financial charges | 65 | €1,670 | €2,416 | +€747 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €87,284 | €104,125 | +€16,841 | +19.3% |
| Income taxes | 67/77 | €23,624 | €28,194 | +€4,570 | +19.3% |
| Profit (loss) for the period | 9904 | €63,659 | €75,931 | +€12,272 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,659 | €75,931 | +€12,272 | +19.3% |
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 30 October 2026 via checked.be.