DASYM CONSULT: 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.
DASYM CONSULT
Largest movements
- Cash +€12,748
up €12,748 (+133.2%), from €9,571 to €22,319
mainly Net result for the year (+€16,371) and Deferred charges and accrued income (+€6,608)
- Deferred charges and accrued income -€6,608
no longer reported in 2025 (was €6,608)
- Tangible fixed assets +€3,200
up €3,200 (+261.8%), from €1,222 to €4,422
of which Other tangible fixed assets: +€3,243
- Profit (loss) carried forward +€16,371
up €16,371 (+747.1%), from €2,191 to €18,562
- Other debts -€9,974
down €9,974 (-75.5%), from €13,218 to €3,244
- Tax, wage and social debts +€3,930
up €3,930 (+79.0%), from €4,975 to €8,905
- Trade debts -€987
down €987 (-95.1%), from €1,038 to €51
- Gross operating margin +€23,041
up €23,041 (+492.7%), from €4,677 to €27,717
- Taxes +€4,045
up €4,045 (+408.0%), from €991 to €5,036
- Financial charges +€2,527
up €2,527 (+183.1%), from €1,380 to €3,907
- Other operating charges +€1,972
up €1,972 (+3943.3%), from €50 to €2,022
- Depreciation +€318
up €318 (+494.4%), from €64 to €382
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.
Cash bridge derived
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 | €26,422 | €35,761 | +€9,339 | +35.3% |
| Fixed assets | 21/28 | €1,222 | €4,422 | +€3,200 | +261.8% |
| Tangible fixed assets | 22/27 | €1,222 | €4,422 | +€3,200 | +261.8% |
| Furniture and vehicles | 24 | €1,222 | €1,179 | -€43 | -3.5% |
| Other tangible fixed assets | 26 | - | €3,243 | +€3,243 | |
| Current assets | 29/58 | €25,200 | €31,339 | +€6,139 | +24.4% |
| Amounts receivable within one year | 40/41 | €9,021 | €9,021 | = | 0.0% |
| Trade receivables | 40 | €9,021 | €9,021 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,571 | €22,319 | +€12,748 | +133.2% |
| Deferred charges and accrued income | 490/1 | €6,608 | - | -€6,608 | |
| Total equity and liabilities | 10/49 | €26,422 | €35,761 | +€9,339 | +35.3% |
| Equity | 10/15 | €7,191 | €23,562 | +€16,371 | +227.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,191 | €18,562 | +€16,371 | +747.1% |
| Amounts payable | 17/49 | €19,231 | €12,200 | -€7,031 | -36.6% |
| Amounts payable within one year | 42/48 | €19,231 | €12,200 | -€7,031 | -36.6% |
| Trade debts | 44 | €1,038 | €51 | -€987 | -95.1% |
| Suppliers | 440/4 | €1,038 | €51 | -€987 | -95.1% |
| Taxes, remuneration and social security | 45 | €4,975 | €8,905 | +€3,930 | +79.0% |
| Taxes | 450/3 | €4,975 | €8,905 | +€3,930 | +79.0% |
| Other amounts payable | 47/48 | €13,218 | €3,244 | -€9,974 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | €382 | +€318 | +494.4% |
| Other operating charges | 640/8 | €50 | €2,022 | +€1,972 | +3943.3% |
| Gross operating margin | 9900 | €4,677 | €27,717 | +€23,041 | +492.7% |
| Operating profit (loss) | 9901 | €4,562 | €25,314 | +€20,751 | +454.8% |
| Financial charges | 65/66B | €1,380 | €3,907 | +€2,527 | +183.1% |
| Recurring financial charges | 65 | €1,380 | €3,907 | +€2,527 | +183.1% |
| Profit (loss) for the period before taxes | 9903 | €3,182 | €21,407 | +€18,224 | +572.6% |
| Income taxes | 67/77 | €991 | €5,036 | +€4,045 | +408.0% |
| Profit (loss) for the period | 9904 | €2,191 | €16,371 | +€14,180 | +647.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,191 | €16,371 | +€14,180 | +647.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.