Dubois Xavier: what changed
Dubois Xavier
Largest movements
- Cash -€56,695
down €56,695 (-41.5%), from €136,473 to €79,778
mainly Tax, wage and social debts (-€43,401) and Investment in fixed assets (net) (-€37,670)
- Tangible fixed assets +€23,612
up €23,612 (+16.9%), from €139,316 to €162,928
of which Land and buildings: +€30,344
- Deferred charges and accrued income +€13,256
up €13,256 (+1,432%), from €926 to €14,182
- Stocks and contracts -€6,407
no longer reported in 2025 (was €6,407)
- Tax, wage and social debts -€43,401
down €43,401 (-95.7%), from €45,342 to €1,941
- Reserves +€24,144
up €24,144 (+11.0%), from €220,388 to €244,532
- Trade debts -€5,494
down €5,494 (-13.3%), from €41,180 to €35,686
- Gross operating margin -€120,406
down €120,406 (-72.7%), from €165,652 to €45,246
- Taxes -€29,418
down €29,418 (-78.0%), from €37,713 to €8,295
- Depreciation -€2,932
down €2,932 (-17.3%), from €16,990 to €14,058
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €320,502 | €296,968 | -€23,534 | -7.3% |
| Fixed assets | 21/28 | €139,316 | €162,928 | +€23,612 | +16.9% |
| Tangible fixed assets | 22/27 | €139,316 | €162,928 | +€23,612 | +16.9% |
| Land and buildings | 22 | €126,766 | €157,110 | +€30,344 | +23.9% |
| Plant, machinery and equipment | 23 | €4,021 | €2,850 | -€1,171 | -29.1% |
| Furniture and vehicles | 24 | €8,529 | €2,968 | -€5,561 | -65.2% |
| Current assets | 29/58 | €181,186 | €134,040 | -€47,146 | -26.0% |
| Stocks and contracts in progress | 3 | €6,407 | - | -€6,407 | |
| Stocks | 30/36 | €6,407 | - | -€6,407 | |
| Amounts receivable within one year | 40/41 | €37,380 | €40,080 | +€2,700 | +7.2% |
| Trade receivables | 40 | €37,212 | €24,830 | -€12,382 | -33.3% |
| Other amounts receivable | 41 | €168 | €15,250 | +€15,082 | +8,977% |
| Cash at bank and in hand | 54/58 | €136,473 | €79,778 | -€56,695 | -41.5% |
| Deferred charges and accrued income | 490/1 | €926 | €14,182 | +€13,256 | +1,432% |
| Total equity and liabilities | 10/49 | €320,502 | €296,968 | -€23,534 | -7.3% |
| Equity | 10/15 | €225,388 | €249,532 | +€24,144 | +10.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €220,388 | €244,532 | +€24,144 | +11.0% |
| Distributable reserves | 133 | €220,388 | €244,532 | +€24,144 | +11.0% |
| Amounts payable | 17/49 | €95,114 | €47,436 | -€47,678 | -50.1% |
| Amounts payable within one year | 42/48 | €95,114 | €47,436 | -€47,678 | -50.1% |
| Trade debts | 44 | €41,180 | €35,686 | -€5,494 | -13.3% |
| Suppliers | 440/4 | €41,180 | €35,686 | -€5,494 | -13.3% |
| Taxes, remuneration and social security | 45 | €45,342 | €1,941 | -€43,401 | -95.7% |
| Taxes | 450/3 | €45,342 | €1,941 | -€43,401 | -95.7% |
| Other amounts payable | 47/48 | €8,592 | €9,809 | +€1,217 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,990 | €14,058 | -€2,932 | -17.3% |
| Other operating charges | 640/8 | €222 | €257 | +€35 | +15.8% |
| Gross operating margin | 9900 | €165,652 | €45,246 | -€120,406 | -72.7% |
| Operating profit (loss) | 9901 | €148,440 | €30,931 | -€117,509 | -79.2% |
| Financial income | 75/76B | €665 | €1,572 | +€907 | +136% |
| Recurring financial income | 75 | €665 | €1,572 | +€907 | +136% |
| Financial charges | 65/66B | €135 | €64 | -€71 | -52.6% |
| Recurring financial charges | 65 | €135 | €64 | -€71 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €148,970 | €32,439 | -€116,531 | -78.2% |
| Income taxes | 67/77 | €37,713 | €8,295 | -€29,418 | -78.0% |
| Profit (loss) for the period | 9904 | €111,257 | €24,144 | -€87,113 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €111,257 | €24,144 | -€87,113 | -78.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.