DIXIM: 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.
What changed
DIXIM
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€17,448
2024 · €1,508-€18,956
Equity
-€102,449
2024 · -€85,001-€17,448
Cash
€3,401
2024 · €10,400-€6,999
Balance sheet total
€3.8m
2024 · €3.9m-€108,753
Largest movements
Assets
- Tangible fixed assets -€79,437
down €79,437 (-2.1%), from €3.8m to €3.7m
of which Leasing and similar rights: -€100,000
Equity and liabilities
- Other debts -€74,713
down €74,713 (-2.5%), from €3.0m to €2.9m
Income statement
- Gross operating margin -€38,482
down €38,482 (-19.3%), from €199,013 to €160,531
- Provisions -€15,217
new in 2025: -€15,217
- Other operating charges -€4,195
down €4,195 (-35.0%), from €11,992 to €7,798
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.
Result 2024
€1,508
Gross operating margin
-€38,482
Depreciation
-€1,354
Provisions
+€15,217
Other operating charges
+€4,195
Financial charges
+€1,841
Taxes
-€373
Result 2025
-€17,448
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.
From operations
+€24,879
Investment
-€27,165
Financing
-€4,713
Cash 2024
€10,400
From operations (derived)
+€24,879
Net result for the year
-€17,448
Depreciation
+€106,602
Receivables within one year
+€16,245
Deferred charges and accrued income
+€6,071
Provisions
-€15,217
Trade debts
+€5,629
Tax, wage and social debts
+€688
Advances received
-€3,000
Other debts
-€74,713
Accrued charges and deferred income
+€21
Investment (derived)
-€27,165
Investment in fixed assets (net)
-€27,165
Financing
-€4,713
Debts after one year
-€4,894
Current portion of long-term debt
+€181
Cash 2025
€3,401
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,897,473 | €3,788,720 | -€108,753 | -2.8% |
| Fixed assets | 21/28 | €3,825,409 | €3,745,971 | -€79,437 | -2.1% |
| Tangible fixed assets | 22/27 | €3,825,409 | €3,745,971 | -€79,437 | -2.1% |
| Furniture and vehicles | 24 | €3,710 | €3,147 | -€562 | -15.2% |
| Leasing and similar rights | 25 | €3,800,000 | €3,700,000 | -€100,000 | -2.6% |
| Other tangible fixed assets | 26 | €21,699 | €42,824 | +€21,125 | +97.4% |
| Current assets | 29/58 | €72,064 | €42,749 | -€29,315 | -40.7% |
| Amounts receivable within one year | 40/41 | €41,929 | €25,685 | -€16,245 | -38.7% |
| Trade receivables | 40 | €3,002 | €25,685 | +€22,683 | +755.6% |
| Other amounts receivable | 41 | €38,927 | - | -€38,927 | |
| Cash at bank and in hand | 54/58 | €10,400 | €3,401 | -€6,999 | -67.3% |
| Deferred charges and accrued income | 490/1 | €19,735 | €13,663 | -€6,071 | -30.8% |
| Total equity and liabilities | 10/49 | €3,897,473 | €3,788,720 | -€108,753 | -2.8% |
| Equity | 10/15 | -€85,001 | -€102,449 | -€17,448 | -20.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,974 | -€164,422 | -€17,448 | -11.9% |
| Provisions and deferred taxes | 16 | €624,000 | €608,783 | -€15,217 | -2.4% |
| Provisions for liabilities and charges | 160/5 | €624,000 | €608,783 | -€15,217 | -2.4% |
| Environmental obligations | 163 | €624,000 | €608,783 | -€15,217 | -2.4% |
| Amounts payable | 17/49 | €3,358,474 | €3,282,386 | -€76,088 | -2.3% |
| Amounts payable after more than one year | 17 | €386,378 | €381,484 | -€4,894 | -1.3% |
| Financial debts | 170/4 | €386,378 | €381,484 | -€4,894 | -1.3% |
| Amounts payable within one year | 42/48 | €2,971,864 | €2,900,649 | -€71,215 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €4,713 | €4,894 | +€181 | +3.8% |
| Trade debts | 44 | €69 | €5,698 | +€5,629 | +8161.3% |
| Suppliers | 440/4 | €69 | €5,698 | +€5,629 | +8161.3% |
| Advances received on contracts in progress | 46 | €16,500 | €13,500 | -€3,000 | -18.2% |
| Taxes, remuneration and social security | 45 | €287 | €975 | +€688 | +239.9% |
| Taxes | 450/3 | €287 | €975 | +€688 | +239.9% |
| Other amounts payable | 47/48 | €2,950,296 | €2,875,583 | -€74,713 | -2.5% |
| Accrued charges and deferred income | 492/3 | €232 | €253 | +€21 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,249 | €106,602 | +€1,354 | +1.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€15,217 | -€15,217 | |
| Other operating charges | 640/8 | €11,992 | €7,798 | -€4,195 | -35.0% |
| Gross operating margin | 9900 | €199,013 | €160,531 | -€38,482 | -19.3% |
| Operating profit (loss) | 9901 | €81,772 | €61,348 | -€20,424 | -25.0% |
| Financial charges | 65/66B | €79,978 | €78,136 | -€1,841 | -2.3% |
| Recurring financial charges | 65 | €79,978 | €78,136 | -€1,841 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €1,794 | -€16,788 | -€18,583 | |
| Income taxes | 67/77 | €287 | €660 | +€373 | +130.1% |
| Profit (loss) for the period | 9904 | €1,508 | -€17,448 | -€18,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,508 | -€17,448 | -€18,956 |
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 12 October 2026 via checked.be.