DEXTERA: 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.
DEXTERA
Largest movements
- Tangible fixed assets -€41,147
down €41,147 (-12.1%), from €339,901 to €298,754
of which Plant, machinery and equipment: -€22,368
- Receivables within one year +€38,719
up €38,719 (+158.1%), from €24,487 to €63,206
of which Other amounts receivable: +€30,998
- Cash -€20,877
down €20,877 (-75.5%), from €27,658 to €6,781
mainly Receivables within one year (-€38,719) and Net result for the year (-€18,718)
- Deferred charges and accrued income +€5,576
new in 2025: €5,576
- Profit (loss) carried forward -€18,718
down €18,718 (-15.8%), from -€118,110 to -€136,828
- Depreciation -€4,496
down €4,496 (-9.9%), from €45,643 to €41,147
- Financial charges -€1,458
down €1,458 (-10.7%), from €13,672 to €12,215
- Gross operating margin +€877
up €877 (+2.3%), from €37,839 to €38,715
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 | €392,046 | €374,317 | -€17,729 | -4.5% |
| Fixed assets | 21/28 | €339,901 | €298,754 | -€41,147 | -12.1% |
| Tangible fixed assets | 22/27 | €339,901 | €298,754 | -€41,147 | -12.1% |
| Land and buildings | 22 | €236,840 | €218,062 | -€18,778 | -7.9% |
| Plant, machinery and equipment | 23 | €103,061 | €80,692 | -€22,368 | -21.7% |
| Current assets | 29/58 | €52,145 | €75,563 | +€23,418 | +44.9% |
| Amounts receivable within one year | 40/41 | €24,487 | €63,206 | +€38,719 | +158.1% |
| Trade receivables | 40 | - | €7,721 | +€7,721 | |
| Other amounts receivable | 41 | €24,487 | €55,485 | +€30,998 | +126.6% |
| Cash at bank and in hand | 54/58 | €27,658 | €6,781 | -€20,877 | -75.5% |
| Deferred charges and accrued income | 490/1 | - | €5,576 | +€5,576 | |
| Total equity and liabilities | 10/49 | €392,046 | €374,317 | -€17,729 | -4.5% |
| Equity | 10/15 | €33,698 | €14,980 | -€18,718 | -55.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Outside capital | 11 | €150,000 | €150,000 | = | 0.0% |
| Other | 1109/19 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €1,808 | €1,808 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,808 | €1,808 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,808 | €1,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,110 | -€136,828 | -€18,718 | -15.8% |
| Amounts payable | 17/49 | €358,348 | €359,336 | +€989 | +0.3% |
| Amounts payable within one year | 42/48 | €353,272 | €353,000 | -€272 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €287,000 | €287,000 | = | 0.0% |
| Trade debts | 44 | €272 | - | -€272 | |
| Suppliers | 440/4 | €272 | - | -€272 | |
| Other amounts payable | 47/48 | €66,000 | €66,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,075 | €6,336 | +€1,261 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,643 | €41,147 | -€4,496 | -9.9% |
| Other operating charges | 640/8 | €3,712 | €4,072 | +€360 | +9.7% |
| Gross operating margin | 9900 | €37,839 | €38,715 | +€877 | +2.3% |
| Operating profit (loss) | 9901 | -€11,516 | -€6,503 | +€5,013 | +43.5% |
| Financial charges | 65/66B | €13,672 | €12,215 | -€1,458 | -10.7% |
| Recurring financial charges | 65 | €13,672 | €12,215 | -€1,458 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,188 | -€18,718 | +€6,471 | +25.7% |
| Profit (loss) for the period | 9904 | -€25,188 | -€18,718 | +€6,471 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,188 | -€18,718 | +€6,471 | +25.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.