DEXAM: 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.
DEXAM
Largest movements
- Receivables within one year -€3,954
down €3,954 (-66.5%), from €5,942 to €1,988
of which Other amounts receivable: -€2,782
- Tangible fixed assets +€2,164
up €2,164 (+35.5%), from €6,088 to €8,251
of which Furniture and vehicles: +€3,131
- Cash +€610
up €610 (+139.0%), from €439 to €1,049
mainly Net result for the year (+€10,263) and Receivables within one year (+€3,954)
- Profit (loss) carried forward +€10,263
up €10,263 (+95.4%), from -€10,753 to -€490
- Tax, wage and social debts -€4,579
down €4,579 (-99.5%), from €4,601 to €22
of which Remuneration and social security: -€4,601
- Trade debts -€4,314
down €4,314 (-37.1%), from €11,629 to €7,315
- Other debts -€2,550
down €2,550 (-36.5%), from €6,992 to €4,441
- Gross operating margin +€23,084
up €23,084, from -€7,396 to €15,688
- Financial charges +€1,351
up €1,351 (+245.1%), from €551 to €1,902
- Depreciation +€610
up €610 (+30.1%), from €2,027 to €2,636
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 | €12,468 | €11,288 | -€1,180 | -9.5% |
| Fixed assets | 21/28 | €6,088 | €8,251 | +€2,164 | +35.5% |
| Tangible fixed assets | 22/27 | €6,088 | €8,251 | +€2,164 | +35.5% |
| Plant, machinery and equipment | 23 | €2,342 | €1,375 | -€967 | -41.3% |
| Furniture and vehicles | 24 | €3,745 | €6,876 | +€3,131 | +83.6% |
| Current assets | 29/58 | €6,381 | €3,037 | -€3,344 | -52.4% |
| Amounts receivable within one year | 40/41 | €5,942 | €1,988 | -€3,954 | -66.5% |
| Trade receivables | 40 | €2,474 | €1,302 | -€1,172 | -47.4% |
| Other amounts receivable | 41 | €3,468 | €686 | -€2,782 | -80.2% |
| Cash at bank and in hand | 54/58 | €439 | €1,049 | +€610 | +139.0% |
| Total equity and liabilities | 10/49 | €12,468 | €11,288 | -€1,180 | -9.5% |
| Equity | 10/15 | -€10,753 | -€490 | +€10,263 | +95.4% |
| Profit (loss) carried forward | 14 | -€10,753 | -€490 | +€10,263 | +95.4% |
| Amounts payable | 17/49 | €23,222 | €11,778 | -€11,443 | -49.3% |
| Amounts payable within one year | 42/48 | €23,222 | €11,778 | -€11,443 | -49.3% |
| Trade debts | 44 | €11,629 | €7,315 | -€4,314 | -37.1% |
| Suppliers | 440/4 | €11,629 | €7,315 | -€4,314 | -37.1% |
| Taxes, remuneration and social security | 45 | €4,601 | €22 | -€4,579 | -99.5% |
| Taxes | 450/3 | - | €22 | +€22 | |
| Remuneration and social security | 454/9 | €4,601 | - | -€4,601 | |
| Other amounts payable | 47/48 | €6,992 | €4,441 | -€2,550 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,027 | €2,636 | +€610 | +30.1% |
| Other operating charges | 640/8 | €780 | €865 | +€86 | +11.0% |
| Gross operating margin | 9900 | -€7,396 | €15,688 | +€23,084 | |
| Operating profit (loss) | 9901 | -€10,202 | €12,187 | +€22,389 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €551 | €1,902 | +€1,351 | +245.1% |
| Recurring financial charges | 65 | €551 | €1,902 | +€1,351 | +245.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,753 | €10,285 | +€21,038 | |
| Income taxes | 67/77 | - | €22 | +€22 | |
| Profit (loss) for the period | 9904 | -€10,753 | €10,263 | +€21,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,753 | €10,263 | +€21,016 |
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 9 October 2026 via checked.be.