D.Y.M.: 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.
D.Y.M.
Largest movements
- Tangible fixed assets +€526,072
up €526,072 (+40.3%), from €1.3m to €1.8m
- Other debts +€494,000
up €494,000 (+37.2%), from €1.3m to €1.8m
- Trade debts +€33,222
up €33,222 (+88.0%), from €37,764 to €70,987
- Other operating charges -€1,051
down €1,051 (-48.1%), from €2,186 to €1,135
- Gross operating margin -€1,024
down €1,024 (-22.7%), from -€4,502 to -€5,527
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 | €1,365,016 | €1,885,531 | +€520,515 | +38.1% |
| Fixed assets | 21/28 | €1,306,056 | €1,832,128 | +€526,072 | +40.3% |
| Tangible fixed assets | 22/27 | €1,306,056 | €1,832,128 | +€526,072 | +40.3% |
| Assets under construction and advance payments | 27 | €1,306,056 | €1,832,128 | +€526,072 | +40.3% |
| Current assets | 29/58 | €58,961 | €53,404 | -€5,557 | -9.4% |
| Amounts receivable within one year | 40/41 | €20,407 | €31,176 | +€10,769 | +52.8% |
| Other amounts receivable | 41 | €20,407 | €31,176 | +€10,769 | +52.8% |
| Cash at bank and in hand | 54/58 | €38,554 | €21,454 | -€17,101 | -44.4% |
| Deferred charges and accrued income | 490/1 | - | €774 | +€774 | |
| Total equity and liabilities | 10/49 | €1,365,016 | €1,885,531 | +€520,515 | +38.1% |
| Equity | 10/15 | -€248 | -€6,955 | -€6,707 | -2,702% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,848 | -€25,555 | -€6,707 | -35.6% |
| Amounts payable | 17/49 | €1,365,264 | €1,892,487 | +€527,222 | +38.6% |
| Amounts payable within one year | 42/48 | €1,365,264 | €1,892,487 | +€527,222 | +38.6% |
| Trade debts | 44 | €37,764 | €70,987 | +€33,222 | +88.0% |
| Suppliers | 440/4 | €37,764 | €70,987 | +€33,222 | +88.0% |
| Other amounts payable | 47/48 | €1,327,500 | €1,821,500 | +€494,000 | +37.2% |
| Other operating charges | 640/8 | €2,186 | €1,135 | -€1,051 | -48.1% |
| Gross operating margin | 9900 | -€4,502 | -€5,527 | -€1,024 | -22.7% |
| Operating profit (loss) | 9901 | -€6,689 | -€6,662 | +€27 | +0.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,732 | -€6,707 | +€25 | +0.4% |
| Profit (loss) for the period | 9904 | -€6,732 | -€6,707 | +€25 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,732 | -€6,707 | +€25 | +0.4% |
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 15 October 2026 via checked.be.