D.Y.A.: what changed
Two fiscal 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.
D.Y.A.
Largest movements
- Receivables within one year +€2,866
up €2,866 (+251.4%), from €1,140 to €4,006
of which Other amounts receivable: +€1,777
- Tangible fixed assets -€264
down €264 (-10.7%), from €2,468 to €2,204
- Cash -€193
down €193 (-4.5%), from €4,273 to €4,080
mainly Receivables within one year (-€2,866) and Trade debts (-€2,022)
- Profit (loss) carried forward +€6,815
up €6,815, from -€5,968 to €847
- Trade debts -€2,022
down €2,022 (-48.2%), from €4,199 to €2,177
- Tax, wage and social debts -€1,199
down €1,199 (-34.6%), from €3,465 to €2,266
of which Remuneration and social security: -€1,500
- Other debts -€1,186
no longer reported in 2024 (was €1,186)
- Gross operating margin +€13,088
up €13,088, from -€4,255 to €8,834
- Taxes +€706
new in 2024: €706
- Other operating charges -€453
down €453 (-44.0%), from €1,030 to €577
- Financial charges -€307
down €307 (-60.5%), from €507 to €200
of which Financial charges: -€394
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,882 | €10,290 | +€2,408 | +30.6% |
| Fixed assets | 21/28 | €2,468 | €2,204 | -€264 | -10.7% |
| Tangible fixed assets | 22/27 | €2,468 | €2,204 | -€264 | -10.7% |
| Plant, machinery and equipment | 23 | €2,468 | €2,204 | -€264 | -10.7% |
| Current assets | 29/58 | €5,413 | €8,086 | +€2,673 | +49.4% |
| Amounts receivable within one year | 40/41 | €1,140 | €4,006 | +€2,866 | +251.4% |
| Trade receivables | 40 | - | €1,089 | +€1,089 | |
| Other amounts receivable | 41 | €1,140 | €2,917 | +€1,777 | +155.9% |
| Cash at bank and in hand | 54/58 | €4,273 | €4,080 | -€193 | -4.5% |
| Total equity and liabilities | 10/49 | €7,882 | €10,290 | +€2,408 | +30.6% |
| Equity | 10/15 | -€968 | €5,847 | +€6,815 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,968 | €847 | +€6,815 | |
| Amounts payable | 17/49 | €8,850 | €4,443 | -€4,407 | -49.8% |
| Amounts payable within one year | 42/48 | €8,850 | €4,443 | -€4,407 | -49.8% |
| Trade debts | 44 | €4,199 | €2,177 | -€2,022 | -48.2% |
| Suppliers | 440/4 | €4,199 | €2,177 | -€2,022 | -48.2% |
| Taxes, remuneration and social security | 45 | €3,465 | €2,266 | -€1,199 | -34.6% |
| Taxes | 450/3 | €1,965 | €2,266 | +€301 | +15.3% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €1,186 | - | -€1,186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176 | €264 | +€88 | +50.0% |
| Other operating charges | 640/8 | €1,030 | €577 | -€453 | -44.0% |
| Non-recurring operating charges | 66A | - | €271 | +€271 | |
| Gross operating margin | 9900 | -€4,255 | €8,834 | +€13,088 | |
| Operating profit (loss) | 9901 | -€5,461 | €7,721 | +€13,182 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €507 | €200 | -€307 | -60.5% |
| Recurring financial charges | 65 | €443 | €50 | -€394 | -88.8% |
| Non-recurring financial charges | 66B | €63 | €151 | +€87 | +137.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,968 | €7,521 | +€13,489 | |
| Income taxes | 67/77 | - | €706 | +€706 | |
| Profit (loss) for the period | 9904 | -€5,968 | €6,815 | +€12,783 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,968 | €6,815 | +€12,783 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.