DR. NYS: 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.
DR. NYS
Largest movements
- Cash +€33,715
up €33,715 (+9.4%), from €359,492 to €393,206
mainly Net result for the year (+€24,325) and Depreciation (+€10,224)
- Tangible fixed assets -€6,699
down €6,699 (-22.8%), from €29,380 to €22,681
of which Furniture and vehicles: -€9,899
- Reserves +€24,325
up €24,325 (+9.9%), from €246,553 to €270,878
of which Non-distributable reserves: +€24,325
- Tax, wage and social debts +€6,583
up €6,583 (+158.6%), from €4,150 to €10,732
of which Remuneration and social security: +€4,150
- Gross operating margin -€22,651
down €22,651 (-32.1%), from €70,603 to €47,952
- Taxes -€6,667
down €6,667 (-36.4%), from €18,333 to €11,667
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 | €407,146 | €435,819 | +€28,673 | +7.0% |
| Fixed assets | 21/28 | €29,380 | €22,681 | -€6,699 | -22.8% |
| Tangible fixed assets | 22/27 | €29,380 | €22,681 | -€6,699 | -22.8% |
| Plant, machinery and equipment | 23 | €232 | €3,433 | +€3,200 | +1378.5% |
| Furniture and vehicles | 24 | €29,148 | €19,249 | -€9,899 | -34.0% |
| Current assets | 29/58 | €377,767 | €413,138 | +€35,371 | +9.4% |
| Amounts receivable within one year | 40/41 | €14,840 | €15,001 | +€161 | +1.1% |
| Trade receivables | 40 | €9,024 | €2,126 | -€6,898 | -76.4% |
| Other amounts receivable | 41 | €5,816 | €12,875 | +€7,059 | +121.4% |
| Cash at bank and in hand | 54/58 | €359,492 | €393,206 | +€33,715 | +9.4% |
| Deferred charges and accrued income | 490/1 | €3,434 | €4,931 | +€1,496 | +43.6% |
| Total equity and liabilities | 10/49 | €407,146 | €435,819 | +€28,673 | +7.0% |
| Equity | 10/15 | €382,131 | €406,456 | +€24,325 | +6.4% |
| Contributions | 10/11 | €123,200 | €123,200 | = | 0.0% |
| Reserves | 13 | €246,553 | €270,878 | +€24,325 | +9.9% |
| Non-distributable reserves | 130/1 | €235,615 | €259,940 | +€24,325 | +10.3% |
| Other | 1319 | €235,615 | €259,940 | +€24,325 | +10.3% |
| Distributable reserves | 133 | €10,939 | €10,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,378 | €12,378 | = | 0.0% |
| Amounts payable | 17/49 | €25,015 | €29,363 | +€4,348 | +17.4% |
| Amounts payable within one year | 42/48 | €22,015 | €27,363 | +€5,348 | +24.3% |
| Trade debts | 44 | €13,419 | €9,906 | -€3,513 | -26.2% |
| Suppliers | 440/4 | €13,419 | €9,906 | -€3,513 | -26.2% |
| Taxes, remuneration and social security | 45 | €4,150 | €10,732 | +€6,583 | +158.6% |
| Taxes | 450/3 | €4,150 | €6,582 | +€2,433 | +58.6% |
| Remuneration and social security | 454/9 | - | €4,150 | +€4,150 | |
| Other amounts payable | 47/48 | €4,447 | €6,725 | +€2,278 | +51.2% |
| Accrued charges and deferred income | 492/3 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,238 | €10,224 | -€13 | -0.1% |
| Other operating charges | 640/8 | €1,077 | €1,702 | +€625 | +58.1% |
| Gross operating margin | 9900 | €70,603 | €47,952 | -€22,651 | -32.1% |
| Operating profit (loss) | 9901 | €59,288 | €36,025 | -€23,263 | -39.2% |
| Financial income | 75/76B | €857 | €207 | -€650 | -75.9% |
| Recurring financial income | 75 | €857 | €207 | -€650 | -75.9% |
| Financial charges | 65/66B | €315 | €240 | -€75 | -23.9% |
| Recurring financial charges | 65 | €315 | €240 | -€75 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €59,829 | €35,992 | -€23,837 | -39.8% |
| Income taxes | 67/77 | €18,333 | €11,667 | -€6,667 | -36.4% |
| Profit (loss) for the period | 9904 | €41,496 | €24,325 | -€17,171 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,496 | €24,325 | -€17,171 | -41.4% |
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 10 October 2026 via checked.be.