DEXDENT: what changed
Two fiscal 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.
DEXDENT
Largest movements
- Cash +€22,286
up €22,286 (+43.8%), from €50,934 to €73,220
mainly Net result for the year (+€37,925) and Depreciation (+€14,415)
- Current investments +€20,000
up €20,000 (+100.0%), from €20,000 to €40,000
- Tangible fixed assets -€8,933
down €8,933 (-18.1%), from €49,359 to €40,426
of which Furniture and vehicles: -€12,165
- Receivables within one year +€8,484
up €8,484 (+104.9%), from €8,084 to €16,568
of which Trade receivables: +€9,035
- Deferred charges and accrued income -€8,476
down €8,476 (-77.4%), from €10,948 to €2,472
- Reserves +€37,925
up €37,925 (+44.0%), from €86,181 to €124,106
- Debts after one year -€9,982
down €9,982 (-31.9%), from €31,247 to €21,264
- Tax, wage and social debts +€3,588
up €3,588 (+35.6%), from €10,066 to €13,655
- Gross operating margin +€5,315
up €5,315 (+8.5%), from €62,862 to €68,177
- Taxes +€3,709
up €3,709 (+36.3%), from €10,224 to €13,932
- Depreciation +€1,794
up €1,794 (+14.2%), from €12,621 to €14,415
- Other operating charges +€884
up €884 (+129.4%), from €683 to €1,566
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 | €139,595 | €172,955 | +€33,360 | +23.9% |
| Fixed assets | 21/28 | €49,629 | €40,696 | -€8,933 | -18.0% |
| Tangible fixed assets | 22/27 | €49,359 | €40,426 | -€8,933 | -18.1% |
| Plant, machinery and equipment | 23 | €2,169 | €5,401 | +€3,232 | +149.0% |
| Furniture and vehicles | 24 | €47,190 | €35,025 | -€12,165 | -25.8% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €89,966 | €132,259 | +€42,293 | +47.0% |
| Amounts receivable within one year | 40/41 | €8,084 | €16,568 | +€8,484 | +104.9% |
| Trade receivables | 40 | €0 | €9,035 | +€9,035 | |
| Other amounts receivable | 41 | €8,084 | €7,533 | -€551 | -6.8% |
| Current investments | 50/53 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €50,934 | €73,220 | +€22,286 | +43.8% |
| Deferred charges and accrued income | 490/1 | €10,948 | €2,472 | -€8,476 | -77.4% |
| Total equity and liabilities | 10/49 | €139,595 | €172,955 | +€33,360 | +23.9% |
| Equity | 10/15 | €88,681 | €126,606 | +€37,925 | +42.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €86,181 | €124,106 | +€37,925 | +44.0% |
| Distributable reserves | 133 | €86,181 | €124,106 | +€37,925 | +44.0% |
| Amounts payable | 17/49 | €50,914 | €46,349 | -€4,565 | -9.0% |
| Amounts payable after more than one year | 17 | €31,247 | €21,264 | -€9,982 | -31.9% |
| Financial debts | 170/4 | €31,247 | €21,264 | -€9,982 | -31.9% |
| Amounts payable within one year | 42/48 | €19,667 | €25,085 | +€5,417 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €9,573 | €9,982 | +€410 | +4.3% |
| Trade debts | 44 | €28 | €1,448 | +€1,419 | +5034.9% |
| Suppliers | 440/4 | €28 | €1,448 | +€1,419 | +5034.9% |
| Taxes, remuneration and social security | 45 | €10,066 | €13,655 | +€3,588 | +35.6% |
| Taxes | 450/3 | €10,066 | €13,655 | +€3,588 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,621 | €14,415 | +€1,794 | +14.2% |
| Other operating charges | 640/8 | €683 | €1,566 | +€884 | +129.4% |
| Gross operating margin | 9900 | €62,862 | €68,177 | +€5,315 | +8.5% |
| Operating profit (loss) | 9901 | €49,559 | €52,196 | +€2,638 | +5.3% |
| Financial income | 75/76B | €724 | €1,330 | +€605 | +83.6% |
| Recurring financial income | 75 | €724 | €1,330 | +€605 | +83.6% |
| Financial charges | 65/66B | €1,934 | €1,669 | -€265 | -13.7% |
| Recurring financial charges | 65 | €1,934 | €1,669 | -€265 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €48,349 | €51,857 | +€3,509 | +7.3% |
| Income taxes | 67/77 | €10,224 | €13,932 | +€3,709 | +36.3% |
| Profit (loss) for the period | 9904 | €38,125 | €37,925 | -€200 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,125 | €37,925 | -€200 | -0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.