DYAN: 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.
DYAN
Largest movements
- Cash -€51,668
down €51,668 (-75.2%), from €68,701 to €17,034
mainly Contributions, distributions and other (-€65,356) and Current portion of long-term debt (-€4,550)
- Tangible fixed assets -€10,469
down €10,469 (-8.6%), from €121,209 to €110,740
of which Furniture and vehicles: -€7,150
- Reserves -€44,869
down €44,869 (-30.2%), from €148,351 to €103,482
- Profit (loss) carried forward -€10,500
down €10,500 (-100%), from €10,500 to €0
- Current portion of long-term debt -€4,550
down €4,550 (-74.8%), from €6,083 to €1,533
- Other debts -€2,304
down €2,304 (-100%), from €2,304 to €0
- Gross operating margin +€4,111
up €4,111 (+15.0%), from €27,369 to €31,480
- Taxes +€2,082
up €2,082 (+114%), from €1,830 to €3,912
- Depreciation -€1,870
down €1,870 (-15.2%), from €12,339 to €10,469
- Other operating charges +€1,226
up €1,226 (+25.0%), from €4,907 to €6,133
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 | €190,403 | €128,228 | -€62,175 | -32.7% |
| Fixed assets | 21/28 | €121,209 | €110,740 | -€10,469 | -8.6% |
| Tangible fixed assets | 22/27 | €121,209 | €110,740 | -€10,469 | -8.6% |
| Land and buildings | 22 | €112,329 | €109,011 | -€3,319 | -3.0% |
| Furniture and vehicles | 24 | €8,880 | €1,729 | -€7,150 | -80.5% |
| Current assets | 29/58 | €69,194 | €17,488 | -€51,706 | -74.7% |
| Amounts receivable within one year | 40/41 | €303 | €257 | -€46 | -15.1% |
| Trade receivables | 40 | €303 | €0 | -€303 | -100% |
| Other amounts receivable | 41 | - | €257 | +€257 | |
| Cash at bank and in hand | 54/58 | €68,701 | €17,034 | -€51,668 | -75.2% |
| Deferred charges and accrued income | 490/1 | €190 | €198 | +€8 | +4.0% |
| Total equity and liabilities | 10/49 | €190,403 | €128,228 | -€62,175 | -32.7% |
| Equity | 10/15 | €177,452 | €122,082 | -€55,369 | -31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,351 | €103,482 | -€44,869 | -30.2% |
| Distributable reserves | 133 | €148,351 | €103,482 | -€44,869 | -30.2% |
| Profit (loss) carried forward | 14 | €10,500 | €0 | -€10,500 | -100% |
| Amounts payable | 17/49 | €12,951 | €6,146 | -€6,805 | -52.5% |
| Amounts payable after more than one year | 17 | €1,533 | €0 | -€1,533 | -100% |
| Financial debts | 170/4 | €1,533 | €0 | -€1,533 | -100% |
| Amounts payable within one year | 42/48 | €11,418 | €6,146 | -€5,272 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €6,083 | €1,533 | -€4,550 | -74.8% |
| Trade debts | 44 | €1,067 | €2,659 | +€1,592 | +149% |
| Suppliers | 440/4 | €1,067 | €2,659 | +€1,592 | +149% |
| Taxes, remuneration and social security | 45 | €1,964 | €1,954 | -€10 | -0.5% |
| Taxes | 450/3 | €1,964 | €1,954 | -€10 | -0.5% |
| Other amounts payable | 47/48 | €2,304 | €0 | -€2,304 | -100% |
| Remuneration, social security and pensions | 62 | €2 | €0 | -€2 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,339 | €10,469 | -€1,870 | -15.2% |
| Other operating charges | 640/8 | €4,907 | €6,133 | +€1,226 | +25.0% |
| Gross operating margin | 9900 | €27,369 | €31,480 | +€4,111 | +15.0% |
| Operating profit (loss) | 9901 | €10,122 | €14,878 | +€4,757 | +47.0% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €1,290 | €983 | -€307 | -23.8% |
| Recurring financial charges | 65 | €1,290 | €983 | -€307 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €8,832 | €13,899 | +€5,067 | +57.4% |
| Income taxes | 67/77 | €1,830 | €3,912 | +€2,082 | +114% |
| Profit (loss) for the period | 9904 | €7,002 | €9,987 | +€2,985 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,002 | €9,987 | +€2,985 | +42.6% |
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.