DIXIT: 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.
DIXIT
Largest movements
- Tangible fixed assets -€5,144
down €5,144 (-39.8%), from €12,940 to €7,796
of which Land and buildings: -€5,515
- Cash +€4,142
up €4,142 (+4.5%), from €91,607 to €95,749
mainly Depreciation (+€6,248) and Other debts (+€4,754)
- Other debts +€4,754
up €4,754 (+147.3%), from €3,228 to €7,982
- Reserves -€2,370
down €2,370 (-14.9%), from €15,943 to €13,573
of which Distributable reserves: -€2,370
- Tax, wage and social debts -€1,862
down €1,862 (-46.3%), from €4,021 to €2,159
- Trade debts -€1,583
down €1,583 (-89.9%), from €1,760 to €177
- Gross operating margin -€11,625
down €11,625 (-49.7%), from €23,379 to €11,754
- Depreciation -€8,409
down €8,409 (-57.4%), from €14,657 to €6,248
- Taxes -€1,140
down €1,140 (-34.9%), from €3,270 to €2,130
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 | €104,602 | €103,559 | -€1,043 | -1.0% |
| Fixed assets | 21/28 | €12,940 | €7,796 | -€5,144 | -39.8% |
| Tangible fixed assets | 22/27 | €12,940 | €7,796 | -€5,144 | -39.8% |
| Land and buildings | 22 | €11,443 | €5,928 | -€5,515 | -48.2% |
| Plant, machinery and equipment | 23 | €596 | €1,319 | +€723 | +121.3% |
| Furniture and vehicles | 24 | €901 | €549 | -€352 | -39.1% |
| Current assets | 29/58 | €91,662 | €95,763 | +€4,101 | +4.5% |
| Cash at bank and in hand | 54/58 | €91,607 | €95,749 | +€4,142 | +4.5% |
| Deferred charges and accrued income | 490/1 | €55 | €14 | -€41 | -74.5% |
| Total equity and liabilities | 10/49 | €104,602 | €103,559 | -€1,043 | -1.0% |
| Equity | 10/15 | €95,593 | €93,241 | -€2,352 | -2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €15,943 | €13,573 | -€2,370 | -14.9% |
| Tax-exempt reserves | 132 | €3,573 | €3,573 | = | 0.0% |
| Distributable reserves | 133 | €12,370 | €10,000 | -€2,370 | -19.2% |
| Profit (loss) carried forward | 14 | €61,058 | €61,076 | +€18 | 0.0% |
| Amounts payable | 17/49 | €9,009 | €10,318 | +€1,309 | +14.5% |
| Amounts payable within one year | 42/48 | €9,009 | €10,318 | +€1,309 | +14.5% |
| Trade debts | 44 | €1,760 | €177 | -€1,583 | -89.9% |
| Suppliers | 440/4 | €1,760 | €177 | -€1,583 | -89.9% |
| Taxes, remuneration and social security | 45 | €4,021 | €2,159 | -€1,862 | -46.3% |
| Taxes | 450/3 | €4,021 | €2,159 | -€1,862 | -46.3% |
| Other amounts payable | 47/48 | €3,228 | €7,982 | +€4,754 | +147.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,657 | €6,248 | -€8,409 | -57.4% |
| Other operating charges | 640/8 | €483 | €496 | +€13 | +2.7% |
| Gross operating margin | 9900 | €23,379 | €11,754 | -€11,625 | -49.7% |
| Operating profit (loss) | 9901 | €8,239 | €5,010 | -€3,229 | -39.2% |
| Financial income | 75/76B | €442 | €339 | -€103 | -23.3% |
| Recurring financial income | 75 | €442 | €339 | -€103 | -23.3% |
| Financial charges | 65/66B | €194 | €201 | +€7 | +3.6% |
| Recurring financial charges | 65 | €194 | €201 | +€7 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €8,487 | €5,148 | -€3,339 | -39.3% |
| Income taxes | 67/77 | €3,270 | €2,130 | -€1,140 | -34.9% |
| Profit (loss) for the period | 9904 | €5,217 | €3,018 | -€2,199 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,217 | €3,018 | -€2,199 | -42.2% |
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 9 October 2026 via checked.be.