DIXON CONSULTING: 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.
DIXON CONSULTING
Largest movements
- Cash -€21,644
down €21,644 (-17.5%), from €123,675 to €102,031
mainly Contributions, distributions and other (-€84,949) and Investment in fixed assets (net) (-€1,614)
- Receivables within one year -€4,413
down €4,413 (-17.2%), from €25,682 to €21,269
of which Other amounts receivable: -€5,553
- Tangible fixed assets -€3,703
down €3,703 (-45.0%), from €8,231 to €4,528
of which Furniture and vehicles: -€5,169
- Reserves -€37,098
down €37,098 (-38.2%), from €97,090 to €59,992
of which Non-distributable reserves: -€45,949
- Other debts +€2,885
up €2,885 (+7.2%), from €40,000 to €42,885
- Tax, wage and social debts +€2,464
up €2,464 (+22.1%), from €11,135 to €13,599
of which Taxes: +€2,207
- Gross operating margin +€7,532
up €7,532 (+11.8%), from €63,680 to €71,212
- Taxes +€2,445
up €2,445 (+17.9%), from €13,673 to €16,118
- Other operating charges -€1,346
down €1,346 (-56.6%), from €2,378 to €1,032
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.
Derived cash bridge
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 | €158,997 | €127,828 | -€31,169 | -19.6% |
| Fixed assets | 21/28 | €8,231 | €4,528 | -€3,703 | -45.0% |
| Tangible fixed assets | 22/27 | €8,231 | €4,528 | -€3,703 | -45.0% |
| Plant, machinery and equipment | 23 | - | €1,466 | +€1,466 | |
| Furniture and vehicles | 24 | €8,231 | €3,062 | -€5,169 | -62.8% |
| Current assets | 29/58 | €150,766 | €123,300 | -€27,466 | -18.2% |
| Amounts receivable within one year | 40/41 | €25,682 | €21,269 | -€4,413 | -17.2% |
| Trade receivables | 40 | €15,942 | €17,082 | +€1,140 | +7.2% |
| Other amounts receivable | 41 | €9,740 | €4,187 | -€5,553 | -57.0% |
| Cash at bank and in hand | 54/58 | €123,675 | €102,031 | -€21,644 | -17.5% |
| Deferred charges and accrued income | 490/1 | €1,409 | - | -€1,409 | |
| Total equity and liabilities | 10/49 | €158,997 | €127,828 | -€31,169 | -19.6% |
| Equity | 10/15 | €105,150 | €68,052 | -€37,098 | -35.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €97,090 | €59,992 | -€37,098 | -38.2% |
| Non-distributable reserves | 130/1 | €87,625 | €41,676 | -€45,949 | -52.4% |
| Reserves not available under the articles | 1311 | €87,625 | €41,676 | -€45,949 | -52.4% |
| Distributable reserves | 133 | €9,465 | €18,316 | +€8,852 | +93.5% |
| Amounts payable | 17/49 | €53,847 | €59,776 | +€5,929 | +11.0% |
| Amounts payable within one year | 42/48 | €53,847 | €59,776 | +€5,929 | +11.0% |
| Trade debts | 44 | €2,712 | €3,292 | +€580 | +21.4% |
| Suppliers | 440/4 | €2,712 | €3,292 | +€580 | +21.4% |
| Taxes, remuneration and social security | 45 | €11,135 | €13,599 | +€2,464 | +22.1% |
| Taxes | 450/3 | €8,625 | €10,832 | +€2,207 | +25.6% |
| Remuneration and social security | 454/9 | €2,510 | €2,767 | +€257 | +10.2% |
| Other amounts payable | 47/48 | €40,000 | €42,885 | +€2,885 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,768 | €5,317 | -€451 | -7.8% |
| Other operating charges | 640/8 | €2,378 | €1,032 | -€1,346 | -56.6% |
| Gross operating margin | 9900 | €63,680 | €71,212 | +€7,532 | +11.8% |
| Operating profit (loss) | 9901 | €55,534 | €64,863 | +€9,329 | +16.8% |
| Financial income | 75/76B | €103 | - | -€103 | |
| Recurring financial income | 75 | €103 | - | -€103 | |
| Financial charges | 65/66B | €1,319 | €893 | -€425 | -32.2% |
| Recurring financial charges | 65 | €1,319 | €893 | -€425 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €54,319 | €63,969 | +€9,651 | +17.8% |
| Income taxes | 67/77 | €13,673 | €16,118 | +€2,445 | +17.9% |
| Profit (loss) for the period | 9904 | €40,646 | €47,852 | +€7,206 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,646 | €47,852 | +€7,206 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.