DIXIT EXPERTS: 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 EXPERTS
Largest movements
- Cash +€50,797
up €50,797 (+18.4%), from €276,492 to €327,289
mainly Net result for the year (+€32,542) and Depreciation (+€18,207)
- Receivables after one year -€11,880
down €11,880 (-74.9%), from €15,866 to €3,986
- Receivables within one year +€9,102
up €9,102 (+37.0%), from €24,615 to €33,717
of which Other amounts receivable: +€6,857
- Reserves +€30,876
up €30,876 (+10.8%), from €286,653 to €317,529
- Trade debts +€17,310
up €17,310 (+1523.2%), from €1,136 to €18,447
- Tax, wage and social debts -€5,960
down €5,960 (-51.2%), from €11,634 to €5,674
- Gross operating margin -€13,002
down €13,002 (-16.3%), from €79,612 to €66,610
- Taxes -€5,179
down €5,179 (-26.0%), from €19,888 to €14,709
- Depreciation +€1,502
up €1,502 (+9.0%), from €16,705 to €18,207
- Financial income +€1,225
up €1,225 (+131.8%), from €929 to €2,154
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 | €364,654 | €405,347 | +€40,693 | +11.2% |
| Fixed assets | 21/28 | €42,978 | €37,609 | -€5,368 | -12.5% |
| Intangible fixed assets | 21 | €6,531 | €4,843 | -€1,688 | -25.8% |
| Tangible fixed assets | 22/27 | €36,447 | €32,766 | -€3,680 | -10.1% |
| Land and buildings | 22 | €11,355 | €5,429 | -€5,926 | -52.2% |
| Plant, machinery and equipment | 23 | €3,331 | €1,914 | -€1,418 | -42.6% |
| Furniture and vehicles | 24 | €21,760 | €25,424 | +€3,663 | +16.8% |
| Current assets | 29/58 | €321,677 | €367,738 | +€46,061 | +14.3% |
| Amounts receivable after more than one year | 29 | €15,866 | €3,986 | -€11,880 | -74.9% |
| Other amounts receivable | 291 | €15,866 | €3,986 | -€11,880 | -74.9% |
| Amounts receivable within one year | 40/41 | €24,615 | €33,717 | +€9,102 | +37.0% |
| Trade receivables | 40 | €18,852 | €21,097 | +€2,245 | +11.9% |
| Other amounts receivable | 41 | €5,764 | €12,620 | +€6,857 | +119.0% |
| Cash at bank and in hand | 54/58 | €276,492 | €327,289 | +€50,797 | +18.4% |
| Deferred charges and accrued income | 490/1 | €4,703 | €2,746 | -€1,957 | -41.6% |
| Total equity and liabilities | 10/49 | €364,654 | €405,347 | +€40,693 | +11.2% |
| Equity | 10/15 | €305,203 | €336,079 | +€30,876 | +10.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €286,653 | €317,529 | +€30,876 | +10.8% |
| Distributable reserves | 133 | €286,653 | €317,529 | +€30,876 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,451 | €69,268 | +€9,817 | +16.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €59,451 | €69,268 | +€9,817 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €2,266 | €0 | -€2,266 | -100.0% |
| Trade debts | 44 | €1,136 | €18,447 | +€17,310 | +1523.2% |
| Suppliers | 440/4 | €1,136 | €18,447 | +€17,310 | +1523.2% |
| Taxes, remuneration and social security | 45 | €11,634 | €5,674 | -€5,960 | -51.2% |
| Taxes | 450/3 | €11,634 | €5,674 | -€5,960 | -51.2% |
| Other amounts payable | 47/48 | €44,415 | €45,147 | +€732 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,705 | €18,207 | +€1,502 | +9.0% |
| Other operating charges | 640/8 | €3,504 | €3,134 | -€370 | -10.6% |
| Gross operating margin | 9900 | €79,612 | €66,610 | -€13,002 | -16.3% |
| Operating profit (loss) | 9901 | €59,403 | €45,268 | -€14,134 | -23.8% |
| Financial income | 75/76B | €929 | €2,154 | +€1,225 | +131.8% |
| Recurring financial income | 75 | €929 | €2,154 | +€1,225 | +131.8% |
| Financial charges | 65/66B | €417 | €171 | -€246 | -59.0% |
| Recurring financial charges | 65 | €417 | €171 | -€246 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €59,915 | €47,251 | -€12,664 | -21.1% |
| Income taxes | 67/77 | €19,888 | €14,709 | -€5,179 | -26.0% |
| Profit (loss) for the period | 9904 | €40,027 | €32,542 | -€7,484 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,027 | €32,542 | -€7,484 | -18.7% |
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.