DY-MANU: 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.
DY-MANU
Largest movements
- Tangible fixed assets -€17,710
down €17,710 (-49.9%), from €35,510 to €17,800
- Receivables within one year +€11,787
new in 2025: €11,787
of which Other amounts receivable: +€11,224
- Cash -€1,368
down €1,368 (-65.7%), from €2,083 to €714
mainly Receivables within one year (-€11,787) and Trade debts (-€2,549)
- Trade debts -€2,549
down €2,549 (-95.9%), from €2,659 to €110
- Profit (loss) carried forward -€2,472
down €2,472 (-22.9%), from €10,787 to €8,315
- Tax, wage and social debts -€2,271
down €2,271 (-43.0%), from €5,275 to €3,004
- Gross operating margin -€12,257
down €12,257 (-40.8%), from €30,036 to €17,779
- Purchases and services -€3,719
down €3,719 (-10.4%), from €35,801 to €32,082
- Taxes -€2,494
down €2,494 (-99.6%), from €2,504 to €10
- Depreciation +€2,121
up €2,121 (+13.6%), from €15,589 to €17,710
- Other operating charges +€687
up €687 (+38.2%), from €1,798 to €2,484
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 | €37,592 | €30,301 | -€7,291 | -19.4% |
| Fixed assets | 21/28 | €35,510 | €17,800 | -€17,710 | -49.9% |
| Tangible fixed assets | 22/27 | €35,510 | €17,800 | -€17,710 | -49.9% |
| Furniture and vehicles | 24 | €35,510 | €17,800 | -€17,710 | -49.9% |
| Current assets | 29/58 | €2,083 | €12,501 | +€10,418 | +500% |
| Amounts receivable within one year | 40/41 | - | €11,787 | +€11,787 | |
| Trade receivables | 40 | - | €563 | +€563 | |
| Other amounts receivable | 41 | - | €11,224 | +€11,224 | |
| Cash at bank and in hand | 54/58 | €2,083 | €714 | -€1,368 | -65.7% |
| Total equity and liabilities | 10/49 | €37,592 | €30,301 | -€7,291 | -19.4% |
| Equity | 10/15 | €29,658 | €27,186 | -€2,472 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €271 | €271 | = | 0.0% |
| Non-distributable reserves | 130/1 | €271 | €271 | = | 0.0% |
| Reserves not available under the articles | 1311 | €271 | €271 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,787 | €8,315 | -€2,472 | -22.9% |
| Amounts payable | 17/49 | €7,934 | €3,115 | -€4,819 | -60.7% |
| Amounts payable within one year | 42/48 | €7,934 | €3,115 | -€4,819 | -60.7% |
| Trade debts | 44 | €2,659 | €110 | -€2,549 | -95.9% |
| Suppliers | 440/4 | €2,659 | €110 | -€2,549 | -95.9% |
| Taxes, remuneration and social security | 45 | €5,275 | €3,004 | -€2,271 | -43.0% |
| Taxes | 450/3 | €5,275 | €3,004 | -€2,271 | -43.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,801 | €32,082 | -€3,719 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,589 | €17,710 | +€2,121 | +13.6% |
| Other operating charges | 640/8 | €1,798 | €2,484 | +€687 | +38.2% |
| Gross operating margin | 9900 | €30,036 | €17,779 | -€12,257 | -40.8% |
| Operating profit (loss) | 9901 | €12,649 | -€2,415 | -€15,064 | |
| Financial income | 75/76B | €24 | €304 | +€280 | +1,167% |
| Recurring financial income | 75 | €24 | €304 | +€280 | +1,167% |
| Financial charges | 65/66B | €412 | €351 | -€61 | -14.8% |
| Recurring financial charges | 65 | €412 | €351 | -€61 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €12,261 | -€2,462 | -€14,723 | |
| Income taxes | 67/77 | €2,504 | €10 | -€2,494 | -99.6% |
| Profit (loss) for the period | 9904 | €9,757 | -€2,472 | -€12,229 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,757 | -€2,472 | -€12,229 |
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 18 October 2026 via checked.be.