DWDK: 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.
DWDK
Largest movements
- Cash +€11,329
up €11,329 (+140%), from €8,080 to €19,409
mainly Net result for the year (+€21,466) and Receivables within one year (+€5,617)
- Receivables within one year -€5,617
down €5,617 (-13.7%), from €40,898 to €35,280
of which Other amounts receivable: -€5,936
- Tax, wage and social debts +€4,864
up €4,864 (+45.9%), from €10,602 to €15,466
- Other debts +€4,000
up €4,000 (+23.5%), from €17,000 to €21,000
- Current portion of long-term debt -€3,378
no longer reported in 2025 (was €3,378)
- Trade debts -€579
down €579 (-81.9%), from €707 to €128
- Depreciation -€8,103
down €8,103 (-95.0%), from €8,530 to €427
- Gross operating margin -€2,776
down €2,776 (-8.1%), from €34,284 to €31,507
- Financial income -€1,068
down €1,068 (-39.9%), from €2,677 to €1,609
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 | €50,459 | €55,832 | +€5,373 | +10.6% |
| Fixed assets | 21/28 | €427 | - | -€427 | |
| Tangible fixed assets | 22/27 | €427 | - | -€427 | |
| Furniture and vehicles | 24 | €427 | - | -€427 | |
| Current assets | 29/58 | €50,033 | €55,832 | +€5,800 | +11.6% |
| Amounts receivable within one year | 40/41 | €40,898 | €35,280 | -€5,617 | -13.7% |
| Trade receivables | 40 | €4,250 | €4,569 | +€319 | +7.5% |
| Other amounts receivable | 41 | €36,648 | €30,712 | -€5,936 | -16.2% |
| Cash at bank and in hand | 54/58 | €8,080 | €19,409 | +€11,329 | +140% |
| Deferred charges and accrued income | 490/1 | €1,055 | €1,143 | +€88 | +8.4% |
| Total equity and liabilities | 10/49 | €50,459 | €55,832 | +€5,373 | +10.6% |
| Equity | 10/15 | €18,773 | €19,238 | +€466 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 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 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €713 | €1,178 | +€466 | +65.4% |
| Amounts payable | 17/49 | €31,687 | €36,594 | +€4,907 | +15.5% |
| Amounts payable within one year | 42/48 | €31,687 | €36,594 | +€4,907 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €3,378 | - | -€3,378 | |
| Trade debts | 44 | €707 | €128 | -€579 | -81.9% |
| Suppliers | 440/4 | €707 | €128 | -€579 | -81.9% |
| Taxes, remuneration and social security | 45 | €10,602 | €15,466 | +€4,864 | +45.9% |
| Taxes | 450/3 | €10,602 | €15,466 | +€4,864 | +45.9% |
| Other amounts payable | 47/48 | €17,000 | €21,000 | +€4,000 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,530 | €427 | -€8,103 | -95.0% |
| Other operating charges | 640/8 | €1,300 | €1,257 | -€43 | -3.3% |
| Gross operating margin | 9900 | €34,284 | €31,507 | -€2,776 | -8.1% |
| Operating profit (loss) | 9901 | €24,453 | €29,823 | +€5,370 | +22.0% |
| Financial income | 75/76B | €2,677 | €1,609 | -€1,068 | -39.9% |
| Recurring financial income | 75 | €2,677 | €1,609 | -€1,068 | -39.9% |
| Financial charges | 65/66B | €180 | €82 | -€98 | -54.6% |
| Recurring financial charges | 65 | €180 | €82 | -€98 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €26,950 | €31,350 | +€4,400 | +16.3% |
| Income taxes | 67/77 | €10,072 | €9,884 | -€187 | -1.9% |
| Profit (loss) for the period | 9904 | €16,879 | €21,466 | +€4,587 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,879 | €21,466 | +€4,587 | +27.2% |
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 21 October 2026 via checked.be.