D.Y.T.: 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.T.
Largest movements
- Tangible fixed assets +€229,462
up €229,462 (+86.7%), from €264,768 to €494,230
- Receivables within one year +€9,694
up €9,694 (+7.8%), from €123,819 to €133,512
of which Other amounts receivable: +€6,000
- Debts after one year +€163,445
new in 2025: €163,445
of which Financial debts: +€152,945
- Current portion of long-term debt +€25,746
new in 2025: €25,746
- Reserves +€19,346
up €19,346 (+17.1%), from €113,239 to €132,585
of which Distributable reserves: +€19,346
- Trade debts +€17,990
up €17,990 (+396%), from €4,544 to €22,534
- Other debts +€10,000
up €10,000 (+15.9%), from €62,853 to €72,853
- Gross operating margin +€23,901
up €23,901 (+72.5%), from €32,958 to €56,859
- Depreciation +€8,388
up €8,388 (+130%), from €6,469 to €14,857
- Financial charges +€5,700
up €5,700 (+3,823%), from €149 to €5,849
- Taxes +€2,363
up €2,363 (+48.5%), from €4,868 to €7,231
- Other operating charges +€1,101
up €1,101 (+13.0%), from €8,475 to €9,576
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 | €395,201 | €639,620 | +€244,420 | +61.8% |
| Fixed assets | 21/28 | €264,768 | €494,230 | +€229,462 | +86.7% |
| Tangible fixed assets | 22/27 | €264,768 | €494,230 | +€229,462 | +86.7% |
| Land and buildings | 22 | €264,768 | €494,230 | +€229,462 | +86.7% |
| Current assets | 29/58 | €130,433 | €145,390 | +€14,958 | +11.5% |
| Amounts receivable within one year | 40/41 | €123,819 | €133,512 | +€9,694 | +7.8% |
| Trade receivables | 40 | - | €3,694 | +€3,694 | |
| Other amounts receivable | 41 | €123,819 | €129,819 | +€6,000 | +4.8% |
| Cash at bank and in hand | 54/58 | €6,178 | €9,696 | +€3,518 | +57.0% |
| Deferred charges and accrued income | 490/1 | €436 | €2,182 | +€1,746 | +400% |
| Total equity and liabilities | 10/49 | €395,201 | €639,620 | +€244,420 | +61.8% |
| Equity | 10/15 | €321,866 | €341,212 | +€19,346 | +6.0% |
| Contributions | 10/11 | €208,627 | €208,627 | = | 0.0% |
| Capital | 10 | €208,627 | €208,627 | = | 0.0% |
| Issued capital | 100 | €208,627 | €208,627 | = | 0.0% |
| Reserves | 13 | €113,239 | €132,585 | +€19,346 | +17.1% |
| Non-distributable reserves | 130/1 | €21,925 | €21,925 | = | 0.0% |
| Legal reserve | 130 | €20,863 | €20,863 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,062 | €1,062 | = | 0.0% |
| Distributable reserves | 133 | €91,314 | €110,660 | +€19,346 | +21.2% |
| Amounts payable | 17/49 | €73,334 | €298,408 | +€225,074 | +307% |
| Amounts payable after more than one year | 17 | - | €163,445 | +€163,445 | |
| Financial debts | 170/4 | - | €152,945 | +€152,945 | |
| Other amounts payable | 178/9 | - | €10,500 | +€10,500 | |
| Amounts payable within one year | 42/48 | €73,334 | €134,963 | +€61,628 | +84.0% |
| Current portion of amounts payable after more than one year | 42 | - | €25,746 | +€25,746 | |
| Trade debts | 44 | €4,544 | €22,534 | +€17,990 | +396% |
| Suppliers | 440/4 | €4,544 | €22,534 | +€17,990 | +396% |
| Taxes, remuneration and social security | 45 | €5,938 | €13,829 | +€7,892 | +133% |
| Taxes | 450/3 | €5,938 | €13,829 | +€7,892 | +133% |
| Other amounts payable | 47/48 | €62,853 | €72,853 | +€10,000 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,469 | €14,857 | +€8,388 | +130% |
| Other operating charges | 640/8 | €8,475 | €9,576 | +€1,101 | +13.0% |
| Gross operating margin | 9900 | €32,958 | €56,859 | +€23,901 | +72.5% |
| Operating profit (loss) | 9901 | €18,014 | €32,426 | +€14,412 | +80.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €149 | €5,849 | +€5,700 | +3,823% |
| Recurring financial charges | 65 | €149 | €5,849 | +€5,700 | +3,823% |
| Profit (loss) for the period before taxes | 9903 | €17,865 | €26,577 | +€8,713 | +48.8% |
| Income taxes | 67/77 | €4,868 | €7,231 | +€2,363 | +48.5% |
| Profit (loss) for the period | 9904 | €12,996 | €19,346 | +€6,350 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,996 | €19,346 | +€6,350 | +48.9% |
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 14 October 2026 via checked.be.