DSUYP: 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.
DSUYP
Largest movements
- Current investments +€17,500
up €17,500 (+63.6%), from €27,500 to €45,000
- Receivables within one year +€12,028
up €12,028 (+432%), from €2,783 to €14,811
of which Trade receivables: +€8,616
- Tangible fixed assets -€6,295
down €6,295 (-60.2%), from €10,465 to €4,169
- Cash +€1,006
up €1,006 (+7.4%), from €13,587 to €14,592
mainly Net result for the year (+€24,997) and Depreciation (+€6,295)
- Reserves +€24,997
up €24,997 (+63.5%), from €39,393 to €64,390
- Trade debts -€989
down €989 (-41.3%), from €2,395 to €1,407
- Gross operating margin +€3,202
up €3,202 (+8.6%), from €37,037 to €40,239
- Taxes +€426
up €426 (+5.4%), from €7,894 to €8,320
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 | €55,256 | €79,435 | +€24,178 | +43.8% |
| Fixed assets | 21/28 | €10,465 | €4,169 | -€6,295 | -60.2% |
| Tangible fixed assets | 22/27 | €10,465 | €4,169 | -€6,295 | -60.2% |
| Furniture and vehicles | 24 | €10,465 | €4,169 | -€6,295 | -60.2% |
| Current assets | 29/58 | €44,792 | €75,266 | +€30,474 | +68.0% |
| Amounts receivable within one year | 40/41 | €2,783 | €14,811 | +€12,028 | +432% |
| Trade receivables | 40 | €944 | €9,560 | +€8,616 | +913% |
| Other amounts receivable | 41 | €1,839 | €5,251 | +€3,412 | +186% |
| Current investments | 50/53 | €27,500 | €45,000 | +€17,500 | +63.6% |
| Cash at bank and in hand | 54/58 | €13,587 | €14,592 | +€1,006 | +7.4% |
| Deferred charges and accrued income | 490/1 | €923 | €862 | -€60 | -6.5% |
| Total equity and liabilities | 10/49 | €55,256 | €79,435 | +€24,178 | +43.8% |
| Equity | 10/15 | €41,893 | €66,890 | +€24,997 | +59.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €39,393 | €64,390 | +€24,997 | +63.5% |
| Distributable reserves | 133 | €39,393 | €64,390 | +€24,997 | +63.5% |
| Amounts payable | 17/49 | €13,363 | €12,544 | -€819 | -6.1% |
| Amounts payable within one year | 42/48 | €13,363 | €12,544 | -€819 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €502 | - | -€502 | |
| Trade debts | 44 | €2,395 | €1,407 | -€989 | -41.3% |
| Suppliers | 440/4 | €2,395 | €1,407 | -€989 | -41.3% |
| Taxes, remuneration and social security | 45 | €10,466 | €11,138 | +€672 | +6.4% |
| Taxes | 450/3 | €10,466 | €11,138 | +€672 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,161 | €6,295 | +€135 | +2.2% |
| Other operating charges | 640/8 | €1,063 | €1,137 | +€74 | +7.0% |
| Gross operating margin | 9900 | €37,037 | €40,239 | +€3,202 | +8.6% |
| Operating profit (loss) | 9901 | €29,814 | €32,807 | +€2,993 | +10.0% |
| Financial income | 75/76B | €474 | €713 | +€239 | +50.4% |
| Recurring financial income | 75 | €474 | €713 | +€239 | +50.4% |
| Financial charges | 65/66B | €359 | €203 | -€157 | -43.6% |
| Recurring financial charges | 65 | €359 | €203 | -€157 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €29,928 | €33,317 | +€3,389 | +11.3% |
| Income taxes | 67/77 | €7,894 | €8,320 | +€426 | +5.4% |
| Profit (loss) for the period | 9904 | €22,034 | €24,997 | +€2,963 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,034 | €24,997 | +€2,963 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.