D-Y SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€40,198
up €40,198 (+71.5%), from €56,222 to €96,420
of which Trade receivables: +€49,009
- Tangible fixed assets -€33,005
down €33,005 (-26.8%), from €123,377 to €90,372
- Cash +€16,440
up €16,440 (+3,436%), from €478 to €16,918
mainly Depreciation (+€33,806) and Other debts (+€26,073)
- Other debts +€26,073
up €26,073 (+59.4%), from €43,928 to €70,001
- Profit (loss) carried forward +€21,920
up €21,920, from -€6,041 to €15,878
- Debts after one year -€17,340
down €17,340 (-43.9%), from €39,480 to €22,140
- Tax, wage and social debts -€4,354
down €4,354 (-17.1%), from €25,481 to €21,127
- Trade debts -€3,069
down €3,069 (-58.0%), from €5,292 to €2,223
- Gross operating margin +€43,185
up €43,185 (+201%), from €21,479 to €64,665
- Depreciation +€9,472
up €9,472 (+38.9%), from €24,334 to €33,806
- Taxes +€5,356
up €5,356 (+3,553%), from €151 to €5,507
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 | €180,078 | €203,710 | +€23,633 | +13.1% |
| Fixed assets | 21/28 | €123,377 | €90,372 | -€33,005 | -26.8% |
| Tangible fixed assets | 22/27 | €123,377 | €90,372 | -€33,005 | -26.8% |
| Furniture and vehicles | 24 | €123,377 | €90,372 | -€33,005 | -26.8% |
| Current assets | 29/58 | €56,701 | €113,338 | +€56,638 | +99.9% |
| Amounts receivable within one year | 40/41 | €56,222 | €96,420 | +€40,198 | +71.5% |
| Trade receivables | 40 | €47,411 | €96,420 | +€49,009 | +103% |
| Other amounts receivable | 41 | €8,811 | - | -€8,811 | |
| Cash at bank and in hand | 54/58 | €478 | €16,918 | +€16,440 | +3,436% |
| Total equity and liabilities | 10/49 | €180,078 | €203,710 | +€23,633 | +13.1% |
| Equity | 10/15 | €48,959 | €70,878 | +€21,920 | +44.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,041 | €15,878 | +€21,920 | |
| Amounts payable | 17/49 | €131,119 | €132,832 | +€1,713 | +1.3% |
| Amounts payable after more than one year | 17 | €39,480 | €22,140 | -€17,340 | -43.9% |
| Financial debts | 170/4 | €39,480 | €22,140 | -€17,340 | -43.9% |
| Amounts payable within one year | 42/48 | €91,639 | €110,692 | +€19,053 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €16,938 | €17,340 | +€402 | +2.4% |
| Trade debts | 44 | €5,292 | €2,223 | -€3,069 | -58.0% |
| Suppliers | 440/4 | €5,292 | €2,223 | -€3,069 | -58.0% |
| Taxes, remuneration and social security | 45 | €25,481 | €21,127 | -€4,354 | -17.1% |
| Taxes | 450/3 | €25,481 | €21,127 | -€4,354 | -17.1% |
| Other amounts payable | 47/48 | €43,928 | €70,001 | +€26,073 | +59.4% |
| Remuneration, social security and pensions | 62 | €22 | €382 | +€360 | +1,642% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,334 | €33,806 | +€9,472 | +38.9% |
| Other operating charges | 640/8 | - | €605 | +€605 | |
| Non-recurring operating charges | 66A | €3,633 | - | -€3,633 | |
| Gross operating margin | 9900 | €21,479 | €64,665 | +€43,185 | +201% |
| Operating profit (loss) | 9901 | -€6,509 | €29,872 | +€36,381 | |
| Financial income | 75/76B | €2 | €172 | +€171 | +11,012% |
| Recurring financial income | 75 | €2 | €172 | +€171 | +11,012% |
| Financial charges | 65/66B | €2,751 | €2,618 | -€132 | -4.8% |
| Recurring financial charges | 65 | €2,751 | €2,618 | -€132 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,258 | €27,426 | +€36,685 | |
| Income taxes | 67/77 | €151 | €5,507 | +€5,356 | +3,553% |
| Profit (loss) for the period | 9904 | -€9,409 | €21,920 | +€31,329 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,409 | €21,920 | +€31,329 |
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 27 October 2026 via checked.be.