DEXTERIS: 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.
DEXTERIS
Largest movements
- Current investments +€303,406
up €303,406 (+49.2%), from €617,175 to €920,581
- Cash -€247,972
down €247,972 (-36.6%), from €676,728 to €428,757
mainly Current investments (-€303,406) and Tax, wage and social debts (-€25,843)
- Receivables within one year +€20,542
up €20,542 (+43.1%), from €47,651 to €68,193
of which Other amounts receivable: +€19,197
- Tangible fixed assets -€19,057
down €19,057 (-11.9%), from €159,538 to €140,481
of which Land and buildings: -€12,143
- Reserves +€51,443
up €51,443 (+3.9%), from €1.3m to €1.4m
of which Distributable reserves: +€30,393
- Provisions +€42,642
new in 2025: €42,642
- Tax, wage and social debts -€25,843
down €25,843 (-66.4%), from €38,891 to €13,048
- Provisions +€42,642
new in 2025: €42,642
- Gross operating margin -€34,375
down €34,375 (-19.1%), from €179,509 to €145,134
- Taxes -€22,433
down €22,433 (-41.0%), from €54,715 to €32,282
- Financial income -€12,183
down €12,183 (-41.7%), from €29,182 to €16,999
- Financial charges +€6,867
up €6,867 (+119%), from €5,775 to €12,642
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 | €1,575,658 | €1,631,249 | +€55,590 | +3.5% |
| Fixed assets | 21/28 | €176,370 | €157,427 | -€18,942 | -10.7% |
| Tangible fixed assets | 22/27 | €159,538 | €140,481 | -€19,057 | -11.9% |
| Land and buildings | 22 | €125,205 | €113,063 | -€12,143 | -9.7% |
| Plant, machinery and equipment | 23 | €2,264 | €1,597 | -€667 | -29.5% |
| Furniture and vehicles | 24 | €32,068 | €24,587 | -€7,481 | -23.3% |
| Other tangible fixed assets | 26 | - | €1,235 | +€1,235 | |
| Financial fixed assets | 28 | €16,832 | €16,947 | +€114 | +0.7% |
| Current assets | 29/58 | €1,399,289 | €1,473,821 | +€74,532 | +5.3% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,651 | €68,193 | +€20,542 | +43.1% |
| Trade receivables | 40 | €47,638 | €48,984 | +€1,345 | +2.8% |
| Other amounts receivable | 41 | €13 | €19,209 | +€19,197 | +152,356% |
| Current investments | 50/53 | €617,175 | €920,581 | +€303,406 | +49.2% |
| Cash at bank and in hand | 54/58 | €676,728 | €428,757 | -€247,972 | -36.6% |
| Deferred charges and accrued income | 490/1 | €2,735 | €1,290 | -€1,444 | -52.8% |
| Total equity and liabilities | 10/49 | €1,575,658 | €1,631,249 | +€55,590 | +3.5% |
| Equity | 10/15 | €1,338,878 | €1,389,488 | +€50,610 | +3.8% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,306,500 | €1,357,943 | +€51,443 | +3.9% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €21,050 | +€21,050 | |
| Distributable reserves | 133 | €1,294,000 | €1,324,393 | +€30,393 | +2.3% |
| Profit (loss) carried forward | 14 | €19,983 | €19,150 | -€833 | -4.2% |
| Provisions and deferred taxes | 16 | - | €42,642 | +€42,642 | |
| Provisions for liabilities and charges | 160/5 | - | €42,642 | +€42,642 | |
| Environmental obligations | 163 | - | €42,642 | +€42,642 | |
| Amounts payable | 17/49 | €236,781 | €199,119 | -€37,662 | -15.9% |
| Amounts payable after more than one year | 17 | €1,340 | €1,340 | = | 0.0% |
| Other amounts payable | 178/9 | €1,340 | €1,340 | = | 0.0% |
| Amounts payable within one year | 42/48 | €232,801 | €197,779 | -€35,022 | -15.0% |
| Trade debts | 44 | €8,591 | €4,534 | -€4,057 | -47.2% |
| Suppliers | 440/4 | €8,591 | €4,534 | -€4,057 | -47.2% |
| Taxes, remuneration and social security | 45 | €38,891 | €13,048 | -€25,843 | -66.4% |
| Taxes | 450/3 | €38,891 | €13,048 | -€25,843 | -66.4% |
| Other amounts payable | 47/48 | €185,319 | €180,197 | -€5,122 | -2.8% |
| Accrued charges and deferred income | 492/3 | €2,639 | - | -€2,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,983 | €20,296 | +€1,313 | +6.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €42,642 | +€42,642 | |
| Other operating charges | 640/8 | €1,261 | €2,828 | +€1,567 | +124% |
| Gross operating margin | 9900 | €179,509 | €145,134 | -€34,375 | -19.1% |
| Operating profit (loss) | 9901 | €159,266 | €79,368 | -€79,897 | -50.2% |
| Financial income | 75/76B | €29,182 | €16,999 | -€12,183 | -41.7% |
| Recurring financial income | 75 | €29,182 | €16,999 | -€12,183 | -41.7% |
| Financial charges | 65/66B | €5,775 | €12,642 | +€6,867 | +119% |
| Recurring financial charges | 65 | €5,775 | €12,642 | +€6,867 | +119% |
| Profit (loss) for the period before taxes | 9903 | €182,673 | €83,725 | -€98,947 | -54.2% |
| Income taxes | 67/77 | €54,715 | €32,282 | -€22,433 | -41.0% |
| Profit (loss) for the period | 9904 | €127,958 | €51,443 | -€76,515 | -59.8% |
| Transfer to tax-exempt reserves | 689 | - | €21,050 | +€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €127,958 | €30,393 | -€97,565 | -76.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.