DEXER INSTRUMENTS: 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.
DEXER INSTRUMENTS
Largest movements
- Stocks and contracts +€65,703
up €65,703 (+266.2%), from €24,679 to €90,382
- Receivables within one year -€15,201
down €15,201 (-20.4%), from €74,411 to €59,211
- Intangible fixed assets -€10,000
down €10,000 (-31.8%), from €31,491 to €21,491
- Tangible fixed assets -€2,954
down €2,954 (-18.8%), from €15,741 to €12,787
- Profit (loss) carried forward +€52,045
up €52,045 (+81.4%), from -€63,973 to -€11,929
- Advances received -€27,010
down €27,010 (-87.5%), from €30,875 to €3,865
- Trade debts +€14,650
up €14,650 (+36.8%), from €39,841 to €54,491
of which Suppliers: +€53,058
- Other debts -€2,000
down €2,000 (-1.4%), from €148,076 to €146,076
- Gross operating margin +€102,602
up €102,602, from -€34,591 to €68,011
- Depreciation -€10,356
down €10,356 (-40.9%), from €25,325 to €14,969
- Financial income +€689
up €689 (+80132.6%), from €1 to €690
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 | €158,488 | €194,986 | +€36,499 | +23.0% |
| Formation expenses | 20 | €1,063 | €729 | -€335 | -31.5% |
| Fixed assets | 21/28 | €47,232 | €34,278 | -€12,954 | -27.4% |
| Intangible fixed assets | 21 | €31,491 | €21,491 | -€10,000 | -31.8% |
| Tangible fixed assets | 22/27 | €15,741 | €12,787 | -€2,954 | -18.8% |
| Plant, machinery and equipment | 23 | €15,741 | €12,787 | -€2,954 | -18.8% |
| Current assets | 29/58 | €110,192 | €159,979 | +€49,787 | +45.2% |
| Stocks and contracts in progress | 3 | €24,679 | €90,382 | +€65,703 | +266.2% |
| Stocks | 30/36 | €24,679 | €90,382 | +€65,703 | +266.2% |
| Amounts receivable within one year | 40/41 | €74,411 | €59,211 | -€15,201 | -20.4% |
| Trade receivables | 40 | €74,411 | €59,211 | -€15,201 | -20.4% |
| Cash at bank and in hand | 54/58 | €11,102 | €10,387 | -€715 | -6.4% |
| Total equity and liabilities | 10/49 | €158,488 | €194,986 | +€36,499 | +23.0% |
| Equity | 10/15 | -€62,973 | -€10,929 | +€52,045 | +82.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,973 | -€11,929 | +€52,045 | +81.4% |
| Amounts payable | 17/49 | €221,461 | €205,915 | -€15,546 | -7.0% |
| Amounts payable within one year | 42/48 | €221,461 | €205,915 | -€15,546 | -7.0% |
| Trade debts | 44 | €39,841 | €54,491 | +€14,650 | +36.8% |
| Suppliers | 440/4 | €1,434 | €54,491 | +€53,058 | +3700.8% |
| Bills of exchange payable | 441 | €38,408 | - | -€38,408 | |
| Advances received on contracts in progress | 46 | €30,875 | €3,865 | -€27,010 | -87.5% |
| Taxes, remuneration and social security | 45 | €2,669 | €1,482 | -€1,187 | -44.5% |
| Taxes | 450/3 | €2,669 | €1,482 | -€1,187 | -44.5% |
| Other amounts payable | 47/48 | €148,076 | €146,076 | -€2,000 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,325 | €14,969 | -€10,356 | -40.9% |
| Other operating charges | 640/8 | €1,259 | €807 | -€452 | -35.9% |
| Non-recurring operating charges | 66A | €2,189 | - | -€2,189 | |
| Gross operating margin | 9900 | -€34,591 | €68,011 | +€102,602 | |
| Operating profit (loss) | 9901 | -€63,364 | €52,235 | +€115,598 | |
| Financial income | 75/76B | €1 | €690 | +€689 | +80132.6% |
| Recurring financial income | 75 | €1 | €690 | +€689 | +80132.6% |
| Financial charges | 65/66B | €611 | €880 | +€269 | +44.1% |
| Recurring financial charges | 65 | €611 | €880 | +€269 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | -€63,973 | €52,045 | +€116,018 | |
| Profit (loss) for the period | 9904 | -€63,973 | €52,045 | +€116,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,973 | €52,045 | +€116,018 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.