DYAD CONSULTING: 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.
DYAD CONSULTING
Largest movements
- Tangible fixed assets +€66,131
up €66,131 (+131%), from €50,422 to €116,553
of which Furniture and vehicles: +€68,351
- Receivables within one year +€41,848
up €41,848 (+24.1%), from €173,554 to €215,402
of which Other amounts receivable: +€36,000
- Cash +€15,379
up €15,379 (+27.3%), from €56,396 to €71,775
mainly Net result for the year (+€117,896) and Other debts (+€67,062)
- Other debts +€67,062
up €67,062 (+292%), from €23,003 to €90,064
- Debts after one year +€58,336
up €58,336 (+251%), from €23,255 to €81,591
- Reserves -€17,104
down €17,104 (-10.6%), from €160,893 to €143,790
- Current portion of long-term debt +€13,156
up €13,156 (+72.3%), from €18,202 to €31,358
- Gross operating margin -€33,656
down €33,656 (-15.0%), from €224,300 to €190,644
- Taxes -€11,334
down €11,334 (-22.9%), from €49,542 to €38,208
- Depreciation +€3,595
up €3,595 (+17.0%), from €21,116 to €24,711
- Financial charges +€2,553
up €2,553 (+132%), from €1,940 to €4,493
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 | €282,313 | €406,821 | +€124,508 | +44.1% |
| Fixed assets | 21/28 | €50,422 | €116,553 | +€66,131 | +131% |
| Tangible fixed assets | 22/27 | €50,422 | €116,553 | +€66,131 | +131% |
| Plant, machinery and equipment | 23 | €7,967 | €5,748 | -€2,219 | -27.9% |
| Furniture and vehicles | 24 | €42,455 | €110,806 | +€68,351 | +161% |
| Current assets | 29/58 | €231,891 | €290,268 | +€58,377 | +25.2% |
| Amounts receivable within one year | 40/41 | €173,554 | €215,402 | +€41,848 | +24.1% |
| Trade receivables | 40 | €3,554 | €9,402 | +€5,848 | +165% |
| Other amounts receivable | 41 | €170,000 | €206,000 | +€36,000 | +21.2% |
| Cash at bank and in hand | 54/58 | €56,396 | €71,775 | +€15,379 | +27.3% |
| Deferred charges and accrued income | 490/1 | €1,942 | €3,091 | +€1,149 | +59.2% |
| Total equity and liabilities | 10/49 | €282,313 | €406,821 | +€124,508 | +44.1% |
| Equity | 10/15 | €179,493 | €162,390 | -€17,104 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €160,893 | €143,790 | -€17,104 | -10.6% |
| Distributable reserves | 133 | €160,893 | €143,790 | -€17,104 | -10.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €102,820 | €244,432 | +€141,611 | +138% |
| Amounts payable after more than one year | 17 | €23,255 | €81,591 | +€58,336 | +251% |
| Financial debts | 170/4 | €23,255 | €81,591 | +€58,336 | +251% |
| Amounts payable within one year | 42/48 | €79,565 | €162,620 | +€83,056 | +104% |
| Current portion of amounts payable after more than one year | 42 | €18,202 | €31,358 | +€13,156 | +72.3% |
| Trade debts | 44 | €2,341 | €1,669 | -€672 | -28.7% |
| Suppliers | 440/4 | €2,341 | €1,669 | -€672 | -28.7% |
| Taxes, remuneration and social security | 45 | €36,019 | €39,529 | +€3,510 | +9.7% |
| Taxes | 450/3 | €36,019 | €39,529 | +€3,510 | +9.7% |
| Other amounts payable | 47/48 | €23,003 | €90,064 | +€67,062 | +292% |
| Accrued charges and deferred income | 492/3 | - | €220 | +€220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,116 | €24,711 | +€3,595 | +17.0% |
| Other operating charges | 640/8 | €1,985 | €1,763 | -€222 | -11.2% |
| Non-recurring operating charges | 66A | - | €3,859 | +€3,859 | |
| Gross operating margin | 9900 | €224,300 | €190,644 | -€33,656 | -15.0% |
| Operating profit (loss) | 9901 | €201,198 | €160,311 | -€40,887 | -20.3% |
| Financial income | 75/76B | €199 | €287 | +€88 | +44.2% |
| Recurring financial income | 75 | €199 | €287 | +€88 | +44.2% |
| Financial charges | 65/66B | €1,940 | €4,493 | +€2,553 | +132% |
| Recurring financial charges | 65 | €1,940 | €4,493 | +€2,553 | +132% |
| Profit (loss) for the period before taxes | 9903 | €199,457 | €156,105 | -€43,352 | -21.7% |
| Income taxes | 67/77 | €49,542 | €38,208 | -€11,334 | -22.9% |
| Profit (loss) for the period | 9904 | €149,915 | €117,896 | -€32,018 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €149,915 | €117,896 | -€32,018 | -21.4% |
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 14 October 2026 via checked.be.