DIXART: 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.
DIXART
Largest movements
- Stocks and contracts +€202,839
up €202,839 (+88.1%), from €230,225 to €433,064
- Cash -€9,229
down €9,229 (-60.3%), from €15,310 to €6,081
mainly Stocks and contracts (-€202,839) and Current portion of long-term debt (-€128,600)
- Receivables within one year +€8,101
up €8,101 (+141.2%), from €5,737 to €13,838
of which Trade receivables: +€7,957
- Short-term financial debts +€271,000
new in 2024: €271,000
- Current portion of long-term debt -€128,600
down €128,600 (-100.0%), from €128,600 to €0
- Other debts +€70,818
up €70,818 (+185.7%), from €38,135 to €108,953
- Tax, wage and social debts -€11,362
down €11,362 (-100.0%), from €11,362 to €0
of which Remuneration and social security: -€9,962
- Trade debts +€6,793
up €6,793 (+366.7%), from €1,852 to €8,645
- Gross operating margin +€53,878
up €53,878, from -€11,525 to €42,353
- Staff costs +€33,434
new in 2024: €33,434
- Financial charges +€12,716
up €12,716 (+2088.8%), from €609 to €13,325
- Depreciation -€1,379
down €1,379 (-91.4%), from €1,508 to €130
- Other operating charges +€658
up €658 (+208.7%), from €315 to €973
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 | €251,992 | €455,132 | +€203,141 | +80.6% |
| Fixed assets | 21/28 | €720 | €1,503 | +€784 | +108.9% |
| Tangible fixed assets | 22/27 | - | €784 | +€784 | |
| Furniture and vehicles | 24 | - | €784 | +€784 | |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €251,272 | €453,629 | +€202,357 | +80.5% |
| Stocks and contracts in progress | 3 | €230,225 | €433,064 | +€202,839 | +88.1% |
| Stocks | 30/36 | €230,225 | €433,064 | +€202,839 | +88.1% |
| Amounts receivable within one year | 40/41 | €5,737 | €13,838 | +€8,101 | +141.2% |
| Trade receivables | 40 | €2,543 | €10,500 | +€7,957 | +312.9% |
| Other amounts receivable | 41 | €3,194 | €3,338 | +€144 | +4.5% |
| Cash at bank and in hand | 54/58 | €15,310 | €6,081 | -€9,229 | -60.3% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €251,992 | €455,132 | +€203,141 | +80.6% |
| Equity | 10/15 | €72,042 | €66,534 | -€5,508 | -7.6% |
| Contributions | 10/11 | €86,000 | €86,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,958 | -€19,466 | -€5,508 | -39.5% |
| Amounts payable | 17/49 | €179,949 | €388,598 | +€208,649 | +115.9% |
| Amounts payable within one year | 42/48 | €179,949 | €388,598 | +€208,649 | +115.9% |
| Current portion of amounts payable after more than one year | 42 | €128,600 | €0 | -€128,600 | -100.0% |
| Financial debts | 43 | - | €271,000 | +€271,000 | |
| Credit institutions | 430/8 | - | €271,000 | +€271,000 | |
| Trade debts | 44 | €1,852 | €8,645 | +€6,793 | +366.7% |
| Suppliers | 440/4 | €1,852 | €8,645 | +€6,793 | +366.7% |
| Taxes, remuneration and social security | 45 | €11,362 | €0 | -€11,362 | -100.0% |
| Taxes | 450/3 | €1,400 | €0 | -€1,400 | -100.0% |
| Remuneration and social security | 454/9 | €9,962 | €0 | -€9,962 | -100.0% |
| Other amounts payable | 47/48 | €38,135 | €108,953 | +€70,818 | +185.7% |
| Remuneration, social security and pensions | 62 | - | €33,434 | +€33,434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,508 | €130 | -€1,379 | -91.4% |
| Other operating charges | 640/8 | €315 | €973 | +€658 | +208.7% |
| Gross operating margin | 9900 | -€11,525 | €42,353 | +€53,878 | |
| Operating profit (loss) | 9901 | -€13,349 | €7,817 | +€21,166 | |
| Financial charges | 65/66B | €609 | €13,325 | +€12,716 | +2088.8% |
| Recurring financial charges | 65 | €609 | €13,325 | +€12,716 | +2088.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,958 | -€5,508 | +€8,449 | +60.5% |
| Profit (loss) for the period | 9904 | -€13,958 | -€5,508 | +€8,449 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,958 | -€5,508 | +€8,449 | +60.5% |
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 29 September 2026 via checked.be.