DY-IT: 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.
DY-IT
Largest movements
- Tangible fixed assets -€30,607
down €30,607 (-11.2%), from €272,068 to €241,461
of which Furniture and vehicles: -€22,306
- Receivables within one year -€14,623
down €14,623 (-46.9%), from €31,200 to €16,577
- Cash +€5,965
up €5,965 (+35.6%), from €16,754 to €22,719
mainly Depreciation (+€15,949) and Investment in fixed assets (net) (+€14,658)
- Debts after one year -€50,000
down €50,000 (-18.5%), from €270,000 to €220,000
- Profit (loss) carried forward +€6,647
up €6,647 (+21.2%), from €31,413 to €38,060
- Tax, wage and social debts +€5,160
up €5,160 (+37.6%), from €13,725 to €18,885
- Gross operating margin -€101,349
down €101,349 (-77.6%), from €130,615 to €29,266
- Depreciation -€10,884
down €10,884 (-40.6%), from €26,833 to €15,949
- Taxes -€4,601
down €4,601 (-61.1%), from €7,524 to €2,924
- Other operating charges -€2,043
down €2,043 (-75.8%), from €2,697 to €653
- Financial charges +€1,362
up €1,362 (+78.4%), from €1,736 to €3,099
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 | €324,210 | €287,293 | -€36,917 | -11.4% |
| Fixed assets | 21/28 | €272,068 | €241,461 | -€30,607 | -11.2% |
| Tangible fixed assets | 22/27 | €272,068 | €241,461 | -€30,607 | -11.2% |
| Land and buildings | 22 | €205,258 | €199,978 | -€5,280 | -2.6% |
| Furniture and vehicles | 24 | €38,249 | €15,943 | -€22,306 | -58.3% |
| Other tangible fixed assets | 26 | €28,561 | €25,540 | -€3,021 | -10.6% |
| Current assets | 29/58 | €52,142 | €45,832 | -€6,310 | -12.1% |
| Amounts receivable within one year | 40/41 | €31,200 | €16,577 | -€14,623 | -46.9% |
| Trade receivables | 40 | €31,200 | €16,577 | -€14,623 | -46.9% |
| Cash at bank and in hand | 54/58 | €16,754 | €22,719 | +€5,965 | +35.6% |
| Deferred charges and accrued income | 490/1 | €4,187 | €6,536 | +€2,349 | +56.1% |
| Total equity and liabilities | 10/49 | €324,210 | €287,293 | -€36,917 | -11.4% |
| Equity | 10/15 | €35,413 | €42,060 | +€6,647 | +18.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,413 | €38,060 | +€6,647 | +21.2% |
| Amounts payable | 17/49 | €288,797 | €245,233 | -€43,564 | -15.1% |
| Amounts payable after more than one year | 17 | €270,000 | €220,000 | -€50,000 | -18.5% |
| Other amounts payable | 178/9 | €270,000 | €220,000 | -€50,000 | -18.5% |
| Amounts payable within one year | 42/48 | €17,637 | €25,233 | +€7,596 | +43.1% |
| Trade debts | 44 | €233 | €2,924 | +€2,691 | +1153.5% |
| Suppliers | 440/4 | €233 | €2,924 | +€2,691 | +1153.5% |
| Taxes, remuneration and social security | 45 | €13,725 | €18,885 | +€5,160 | +37.6% |
| Taxes | 450/3 | €13,725 | €18,885 | +€5,160 | +37.6% |
| Other amounts payable | 47/48 | €3,679 | €3,424 | -€255 | -6.9% |
| Accrued charges and deferred income | 492/3 | €1,160 | - | -€1,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,833 | €15,949 | -€10,884 | -40.6% |
| Other operating charges | 640/8 | €2,697 | €653 | -€2,043 | -75.8% |
| Gross operating margin | 9900 | €130,615 | €29,266 | -€101,349 | -77.6% |
| Operating profit (loss) | 9901 | €101,085 | €12,663 | -€88,422 | -87.5% |
| Financial income | 75/76B | €32 | €5 | -€27 | -83.0% |
| Recurring financial income | 75 | €32 | €5 | -€27 | -83.0% |
| Financial charges | 65/66B | €1,736 | €3,099 | +€1,362 | +78.4% |
| Recurring financial charges | 65 | €1,736 | €3,099 | +€1,362 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | €99,381 | €9,570 | -€89,810 | -90.4% |
| Income taxes | 67/77 | €7,524 | €2,924 | -€4,601 | -61.1% |
| Profit (loss) for the period | 9904 | €91,856 | €6,647 | -€85,210 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,856 | €6,647 | -€85,210 | -92.8% |
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 6 October 2026 via checked.be.