DIX: 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.
DIX
Largest movements
- Receivables within one year -€14,806
down €14,806 (-54.1%), from €27,358 to €12,552
of which Trade receivables: -€16,181
- Tangible fixed assets -€11,409
down €11,409 (-11.4%), from €100,492 to €89,082
of which Land and buildings: -€7,290
- Profit (loss) carried forward -€12,713
down €12,713, from €9,839 to -€2,873
- Other debts -€10,110
down €10,110 (-23.5%), from €42,968 to €32,858
- Debts after one year -€8,706
down €8,706 (-11.6%), from €75,072 to €66,366
- Trade debts +€4,117
up €4,117 (+107.0%), from €3,849 to €7,966
- Gross operating margin -€25,341
down €25,341 (-77.2%), from €32,804 to €7,463
- Depreciation -€3,123
down €3,123 (-21.5%), from €14,532 to €11,409
- Staff costs -€2,028
down €2,028 (-45.0%), from €4,509 to €2,481
- Other operating charges +€1,356
up €1,356 (+106.0%), from €1,280 to €2,636
- Financial charges -€449
down €449 (-12.4%), from €3,606 to €3,157
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 | €162,610 | €136,288 | -€26,322 | -16.2% |
| Fixed assets | 21/28 | €100,492 | €89,082 | -€11,409 | -11.4% |
| Tangible fixed assets | 22/27 | €100,492 | €89,082 | -€11,409 | -11.4% |
| Land and buildings | 22 | €81,810 | €74,520 | -€7,290 | -8.9% |
| Plant, machinery and equipment | 23 | €241 | - | -€241 | |
| Furniture and vehicles | 24 | €796 | €5 | -€791 | -99.3% |
| Other tangible fixed assets | 26 | €17,644 | €14,557 | -€3,087 | -17.5% |
| Current assets | 29/58 | €62,118 | €47,205 | -€14,913 | -24.0% |
| Amounts receivable within one year | 40/41 | €27,358 | €12,552 | -€14,806 | -54.1% |
| Trade receivables | 40 | €25,361 | €9,180 | -€16,181 | -63.8% |
| Other amounts receivable | 41 | €1,997 | €3,372 | +€1,375 | +68.8% |
| Cash at bank and in hand | 54/58 | €34,761 | €34,653 | -€108 | -0.3% |
| Total equity and liabilities | 10/49 | €162,610 | €136,288 | -€26,322 | -16.2% |
| Equity | 10/15 | €30,299 | €17,587 | -€12,713 | -42.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,839 | -€2,873 | -€12,713 | |
| Amounts payable | 17/49 | €132,311 | €118,701 | -€13,610 | -10.3% |
| Amounts payable after more than one year | 17 | €75,072 | €66,366 | -€8,706 | -11.6% |
| Financial debts | 170/4 | €75,072 | €66,366 | -€8,706 | -11.6% |
| Amounts payable within one year | 42/48 | €57,239 | €52,335 | -€4,904 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €8,380 | €8,706 | +€326 | +3.9% |
| Trade debts | 44 | €3,849 | €7,966 | +€4,117 | +107.0% |
| Suppliers | 440/4 | €3,849 | €7,966 | +€4,117 | +107.0% |
| Taxes, remuneration and social security | 45 | €2,042 | €2,805 | +€763 | +37.4% |
| Taxes | 450/3 | €221 | €2,225 | +€2,004 | +906.9% |
| Remuneration and social security | 454/9 | €1,821 | €580 | -€1,240 | -68.1% |
| Other amounts payable | 47/48 | €42,968 | €32,858 | -€10,110 | -23.5% |
| Remuneration, social security and pensions | 62 | €4,509 | €2,481 | -€2,028 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,532 | €11,409 | -€3,123 | -21.5% |
| Other operating charges | 640/8 | €1,280 | €2,636 | +€1,356 | +106.0% |
| Non-recurring operating charges | 66A | - | €265 | +€265 | |
| Gross operating margin | 9900 | €32,804 | €7,463 | -€25,341 | -77.2% |
| Operating profit (loss) | 9901 | €12,483 | -€9,328 | -€21,811 | |
| Financial charges | 65/66B | €3,606 | €3,157 | -€449 | -12.4% |
| Recurring financial charges | 65 | €3,606 | €3,157 | -€449 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €8,877 | -€12,485 | -€21,362 | |
| Income taxes | 67/77 | €221 | €228 | +€7 | +3.0% |
| Profit (loss) for the period | 9904 | €8,656 | -€12,713 | -€21,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,656 | -€12,713 | -€21,369 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.