DYAM CONSULT: 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.
DYAM CONSULT
Largest movements
- Receivables within one year -€72,997
down €72,997 (-59.8%), from €122,015 to €49,018
of which Trade receivables: -€40,616
- Tangible fixed assets -€24,845
down €24,845 (-28.3%), from €87,945 to €63,100
- Cash -€10,404
down €10,404 (-21.6%), from €48,148 to €37,744
mainly Net result for the year (-€267,361) and Trade debts (-€95,769)
- Profit (loss) carried forward -€267,361
down €267,361 (-49.1%), from -€544,704 to -€812,065
- Other debts +€259,368
up €259,368 (+39.5%), from €657,198 to €916,566
- Trade debts -€95,769
down €95,769 (-72.5%), from €132,132 to €36,363
- Tax, wage and social debts -€3,315
down €3,315 (-54.6%), from €6,072 to €2,756
of which Remuneration and social security: -€2,807
- Gross operating margin +€82,239
up €82,239 (+29.3%), from -€280,339 to -€198,101
- Staff costs +€4,905
up €4,905 (+13.5%), from €36,311 to €41,217
- Other operating charges -€2,878
down €2,878 (-100%), from €2,878 to €0
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 | €260,698 | €153,620 | -€107,078 | -41.1% |
| Fixed assets | 21/28 | €87,945 | €63,100 | -€24,845 | -28.3% |
| Tangible fixed assets | 22/27 | €87,945 | €63,100 | -€24,845 | -28.3% |
| Furniture and vehicles | 24 | €87,945 | €63,100 | -€24,845 | -28.3% |
| Current assets | 29/58 | €172,753 | €90,520 | -€82,233 | -47.6% |
| Amounts receivable within one year | 40/41 | €122,015 | €49,018 | -€72,997 | -59.8% |
| Trade receivables | 40 | €41,424 | €809 | -€40,616 | -98.0% |
| Other amounts receivable | 41 | €80,591 | €48,209 | -€32,381 | -40.2% |
| Cash at bank and in hand | 54/58 | €48,148 | €37,744 | -€10,404 | -21.6% |
| Deferred charges and accrued income | 490/1 | €2,590 | €3,758 | +€1,168 | +45.1% |
| Total equity and liabilities | 10/49 | €260,698 | €153,620 | -€107,078 | -41.1% |
| Equity | 10/15 | -€534,704 | -€802,065 | -€267,361 | -50.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€544,704 | -€812,065 | -€267,361 | -49.1% |
| Amounts payable | 17/49 | €795,402 | €955,685 | +€160,283 | +20.2% |
| Amounts payable within one year | 42/48 | €795,402 | €955,685 | +€160,283 | +20.2% |
| Trade debts | 44 | €132,132 | €36,363 | -€95,769 | -72.5% |
| Suppliers | 440/4 | €132,132 | €36,363 | -€95,769 | -72.5% |
| Taxes, remuneration and social security | 45 | €6,072 | €2,756 | -€3,315 | -54.6% |
| Taxes | 450/3 | €508 | €0 | -€508 | -100% |
| Remuneration and social security | 454/9 | €5,564 | €2,756 | -€2,807 | -50.5% |
| Other amounts payable | 47/48 | €657,198 | €916,566 | +€259,368 | +39.5% |
| Remuneration, social security and pensions | 62 | €36,311 | €41,217 | +€4,905 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,047 | €27,448 | +€1,401 | +5.4% |
| Other operating charges | 640/8 | €2,878 | €0 | -€2,878 | -100% |
| Gross operating margin | 9900 | -€280,339 | -€198,101 | +€82,239 | +29.3% |
| Operating profit (loss) | 9901 | -€345,576 | -€266,766 | +€78,810 | +22.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €231 | €427 | +€196 | +84.9% |
| Recurring financial charges | 65 | €231 | €427 | +€196 | +84.9% |
| Profit (loss) for the period before taxes | 9903 | -€345,802 | -€267,193 | +€78,609 | +22.7% |
| Income taxes | 67/77 | €508 | €168 | -€340 | -66.9% |
| Profit (loss) for the period | 9904 | -€346,310 | -€267,361 | +€78,949 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€346,310 | -€267,361 | +€78,949 | +22.8% |
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 25 October 2026 via checked.be.