DEXTROMAT: 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.
DEXTROMAT
Largest movements
- Cash -€194,317
down €194,317 (-86.6%), from €224,290 to €29,972
mainly Tax, wage and social debts (-€192,599) and Net result for the year (-€66,478)
- Tangible fixed assets -€164,362
down €164,362 (-5.2%), from €3.2m to €3.0m
of which Land and buildings: -€104,923
- Receivables within one year +€34,990
up €34,990 (+309.1%), from €11,321 to €46,311
of which Other amounts receivable: +€33,471
- Tax, wage and social debts -€192,599
no longer reported in 2024 (was €192,599)
- Reserves -€66,491
down €66,491 (-3.9%), from €1.7m to €1.7m
of which Tax-exempt reserves: -€70,791
- Other debts -€39,347
down €39,347 (-95.1%), from €41,387 to €2,040
- Gross operating margin +€45,155
up €45,155 (+70.2%), from €64,345 to €109,500
- Depreciation -€18,762
down €18,762 (-9.7%), from €193,400 to €174,638
- Financial income -€4,349
down €4,349 (-94.8%), from €4,587 to €238
- Other operating charges +€1,460
up €1,460 (+7.4%), from €19,756 to €21,217
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,426,628 | €3,104,957 | -€321,670 | -9.4% |
| Fixed assets | 21/28 | €3,188,319 | €3,023,957 | -€164,362 | -5.2% |
| Tangible fixed assets | 22/27 | €3,188,319 | €3,023,957 | -€164,362 | -5.2% |
| Land and buildings | 22 | €2,964,629 | €2,859,706 | -€104,923 | -3.5% |
| Plant, machinery and equipment | 23 | €5,789 | €3,992 | -€1,797 | -31.0% |
| Furniture and vehicles | 24 | €217,900 | €160,259 | -€57,642 | -26.5% |
| Current assets | 29/58 | €238,308 | €81,000 | -€157,308 | -66.0% |
| Amounts receivable within one year | 40/41 | €11,321 | €46,311 | +€34,990 | +309.1% |
| Trade receivables | 40 | €7,413 | €8,932 | +€1,519 | +20.5% |
| Other amounts receivable | 41 | €3,908 | €37,379 | +€33,471 | +856.4% |
| Cash at bank and in hand | 54/58 | €224,290 | €29,972 | -€194,317 | -86.6% |
| Deferred charges and accrued income | 490/1 | €2,697 | €4,717 | +€2,019 | +74.9% |
| Total equity and liabilities | 10/49 | €3,426,628 | €3,104,957 | -€321,670 | -9.4% |
| Equity | 10/15 | €2,766,161 | €2,699,682 | -€66,478 | -2.4% |
| Contributions | 10/11 | €1,003,938 | €1,003,938 | = | 0.0% |
| Capital | 10 | €815,000 | €815,000 | = | 0.0% |
| Issued capital | 100 | €815,000 | €815,000 | = | 0.0% |
| Outside capital | 11 | €188,938 | €188,938 | = | 0.0% |
| Share premium | 1100/10 | €188,938 | €188,938 | = | 0.0% |
| Reserves | 13 | €1,721,867 | €1,655,376 | -€66,491 | -3.9% |
| Non-distributable reserves | 130/1 | €81,500 | €81,500 | = | 0.0% |
| Legal reserve | 130 | €81,500 | €81,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,277,567 | €1,206,776 | -€70,791 | -5.5% |
| Distributable reserves | 133 | €362,800 | €367,100 | +€4,300 | +1.2% |
| Profit (loss) carried forward | 14 | €40,356 | €40,368 | +€12 | 0.0% |
| Provisions and deferred taxes | 16 | €425,856 | €402,259 | -€23,597 | -5.5% |
| Deferred taxes | 168 | €425,856 | €402,259 | -€23,597 | -5.5% |
| Amounts payable | 17/49 | €234,611 | €3,016 | -€231,595 | -98.7% |
| Amounts payable within one year | 42/48 | €234,611 | €3,016 | -€231,595 | -98.7% |
| Trade debts | 44 | €625 | €976 | +€351 | +56.2% |
| Suppliers | 440/4 | €625 | €976 | +€351 | +56.2% |
| Taxes, remuneration and social security | 45 | €192,599 | - | -€192,599 | |
| Taxes | 450/3 | €192,599 | - | -€192,599 | |
| Other amounts payable | 47/48 | €41,387 | €2,040 | -€39,347 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193,400 | €174,638 | -€18,762 | -9.7% |
| Other operating charges | 640/8 | €19,756 | €21,217 | +€1,460 | +7.4% |
| Gross operating margin | 9900 | €64,345 | €109,500 | +€45,155 | +70.2% |
| Operating profit (loss) | 9901 | -€148,811 | -€86,354 | +€62,457 | +42.0% |
| Financial income | 75/76B | €4,587 | €238 | -€4,349 | -94.8% |
| Recurring financial income | 75 | €4,587 | €238 | -€4,349 | -94.8% |
| Financial charges | 65/66B | €958 | €1,649 | +€691 | +72.2% |
| Recurring financial charges | 65 | €958 | €1,649 | +€691 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | -€145,182 | -€87,766 | +€57,417 | +39.5% |
| Transfer from deferred taxes | 780 | €19,554 | €23,597 | +€4,043 | +20.7% |
| Income taxes | 67/77 | €1,571 | €2,310 | +€738 | +47.0% |
| Profit (loss) for the period | 9904 | -€127,200 | -€66,478 | +€60,722 | +47.7% |
| Transfer from tax-exempt reserves | 789 | €58,661 | €70,791 | +€12,130 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,539 | €4,312 | +€72,851 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.