DYALPA: 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.
DYALPA
Largest movements
- Cash -€26,621
down €26,621 (-84.8%), from €31,389 to €4,767
mainly Net result for the year (-€28,739) and Debts after one year (-€18,761)
- Profit (loss) carried forward -€28,739
down €28,739 (-8.8%), from -€327,577 to -€356,316
- Other debts +€19,367
up €19,367 (+6.4%), from €304,680 to €324,046
- Debts after one year -€18,761
down €18,761 (-12.1%), from €154,685 to €135,925
- Current portion of long-term debt +€18,761
new in 2025: €18,761
- Short-term financial debts -€18,298
no longer reported in 2025 (was €18,298)
- Other operating charges +€22,205
up €22,205 (+2,948%), from €753 to €22,958
- Gross operating margin +€3,756
up €3,756 (+991%), from €379 to €4,135
- Financial charges -€458
down €458 (-7.6%), from €6,036 to €5,578
- Depreciation +€149
up €149 (+3.6%), from €4,197 to €4,346
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 | €320,086 | €292,784 | -€27,302 | -8.5% |
| Fixed assets | 21/28 | €286,036 | €286,748 | +€712 | +0.2% |
| Tangible fixed assets | 22/27 | €286,036 | €286,748 | +€712 | +0.2% |
| Land and buildings | 22 | €286,036 | €286,748 | +€712 | +0.2% |
| Current assets | 29/58 | €34,049 | €6,036 | -€28,014 | -82.3% |
| Amounts receivable within one year | 40/41 | €261 | €68 | -€193 | -73.8% |
| Other amounts receivable | 41 | €261 | €68 | -€193 | -73.8% |
| Cash at bank and in hand | 54/58 | €31,389 | €4,767 | -€26,621 | -84.8% |
| Deferred charges and accrued income | 490/1 | €2,400 | €1,200 | -€1,200 | -50.0% |
| Total equity and liabilities | 10/49 | €320,086 | €292,784 | -€27,302 | -8.5% |
| Equity | 10/15 | -€157,577 | -€186,316 | -€28,739 | -18.2% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€327,577 | -€356,316 | -€28,739 | -8.8% |
| Amounts payable | 17/49 | €477,663 | €479,100 | +€1,437 | +0.3% |
| Amounts payable after more than one year | 17 | €154,685 | €135,925 | -€18,761 | -12.1% |
| Financial debts | 170/4 | €154,685 | €135,925 | -€18,761 | -12.1% |
| Amounts payable within one year | 42/48 | €322,978 | €343,176 | +€20,198 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | - | €18,761 | +€18,761 | |
| Financial debts | 43 | €18,298 | - | -€18,298 | |
| Credit institutions | 430/8 | €18,298 | - | -€18,298 | |
| Trade debts | 44 | - | €369 | +€369 | |
| Suppliers | 440/4 | - | €369 | +€369 | |
| Other amounts payable | 47/48 | €304,680 | €324,046 | +€19,367 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,197 | €4,346 | +€149 | +3.6% |
| Other operating charges | 640/8 | €753 | €22,958 | +€22,205 | +2,948% |
| Gross operating margin | 9900 | €379 | €4,135 | +€3,756 | +991% |
| Operating profit (loss) | 9901 | -€4,571 | -€23,170 | -€18,599 | -407% |
| Financial income | 75/76B | €12 | €9 | -€3 | -26.7% |
| Recurring financial income | 75 | €12 | €9 | -€3 | -26.7% |
| Financial charges | 65/66B | €6,036 | €5,578 | -€458 | -7.6% |
| Recurring financial charges | 65 | €6,036 | €5,578 | -€458 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,595 | -€28,739 | -€18,144 | -171% |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€10,598 | -€28,739 | -€18,141 | -171% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,598 | -€28,739 | -€18,141 | -171% |
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 13 October 2026 via checked.be.