DYAS: 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.
DYAS
Largest movements
- Financial fixed assets +€107,227
up €107,227 (+3867.3%), from €2,773 to €110,000
- Cash -€95,672
down €95,672 (-54.7%), from €174,991 to €79,318
mainly Investment in fixed assets (net) (-€127,791) and Tax, wage and social debts (-€39,993)
- Tangible fixed assets +€11,625
up €11,625 (+84.2%), from €13,803 to €25,428
of which Furniture and vehicles: +€6,836
- Receivables within one year +€3,714
up €3,714 (+9.1%), from €41,008 to €44,721
of which Other amounts receivable: +€2,912
- Deferred charges and accrued income -€2,773
no longer reported in 2025 (was €2,773)
- Reserves +€65,000
up €65,000 (+46.4%), from €140,000 to €205,000
- Tax, wage and social debts -€39,993
down €39,993 (-94.0%), from €42,543 to €2,550
- Profit (loss) carried forward +€7,793
up €7,793 (+74.3%), from €10,490 to €18,283
- Trade debts -€6,259
down €6,259 (-52.9%), from €11,837 to €5,578
- Taxes -€12,026
down €12,026 (-30.3%), from €39,665 to €27,639
- Gross operating margin -€9,356
down €9,356 (-7.7%), from €121,060 to €111,704
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.
Cash bridge derived
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 | €235,347 | €259,468 | +€24,121 | +10.2% |
| Fixed assets | 21/28 | €16,575 | €135,428 | +€118,853 | +717.0% |
| Tangible fixed assets | 22/27 | €13,803 | €25,428 | +€11,625 | +84.2% |
| Furniture and vehicles | 24 | €8,267 | €15,104 | +€6,836 | +82.7% |
| Other tangible fixed assets | 26 | €5,535 | €10,324 | +€4,789 | +86.5% |
| Financial fixed assets | 28 | €2,773 | €110,000 | +€107,227 | +3867.3% |
| Current assets | 29/58 | €218,771 | €124,040 | -€94,731 | -43.3% |
| Amounts receivable within one year | 40/41 | €41,008 | €44,721 | +€3,714 | +9.1% |
| Trade receivables | 40 | €40,105 | €40,907 | +€802 | +2.0% |
| Other amounts receivable | 41 | €903 | €3,815 | +€2,912 | +322.6% |
| Cash at bank and in hand | 54/58 | €174,991 | €79,318 | -€95,672 | -54.7% |
| Deferred charges and accrued income | 490/1 | €2,773 | - | -€2,773 | |
| Total equity and liabilities | 10/49 | €235,347 | €259,468 | +€24,121 | +10.2% |
| Equity | 10/15 | €172,490 | €245,283 | +€72,793 | +42.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Contributions outside capital | 11 | €22,000 | €22,000 | = | 0.0% |
| Share premium | 1100/10 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €140,000 | €205,000 | +€65,000 | +46.4% |
| Distributable reserves | 133 | €140,000 | €205,000 | +€65,000 | +46.4% |
| Profit (loss) carried forward | 14 | €10,490 | €18,283 | +€7,793 | +74.3% |
| Amounts payable | 17/49 | €62,857 | €14,185 | -€48,672 | -77.4% |
| Amounts payable within one year | 42/48 | €62,857 | €14,185 | -€48,672 | -77.4% |
| Trade debts | 44 | €11,837 | €5,578 | -€6,259 | -52.9% |
| Suppliers | 440/4 | €11,837 | €5,578 | -€6,259 | -52.9% |
| Taxes, remuneration and social security | 45 | €42,543 | €2,550 | -€39,993 | -94.0% |
| Taxes | 450/3 | €42,543 | €2,550 | -€39,993 | -94.0% |
| Other amounts payable | 47/48 | €8,477 | €6,058 | -€2,420 | -28.5% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,372 | €8,938 | +€566 | +6.8% |
| Other operating charges | 640/8 | €1,751 | €2,015 | +€265 | +15.1% |
| Non-recurring operating charges | 66A | €3,915 | €321 | -€3,594 | -91.8% |
| Gross operating margin | 9900 | €121,060 | €111,704 | -€9,356 | -7.7% |
| Operating profit (loss) | 9901 | €107,023 | €100,430 | -€6,593 | -6.2% |
| Financial income | 75/76B | €21 | €335 | +€314 | +1471.1% |
| Recurring financial income | 75 | €21 | €335 | +€314 | +1471.1% |
| Financial charges | 65/66B | €427 | €333 | -€93 | -21.9% |
| Recurring financial charges | 65 | €427 | €333 | -€93 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €106,617 | €100,432 | -€6,186 | -5.8% |
| Income taxes | 67/77 | €39,665 | €27,639 | -€12,026 | -30.3% |
| Profit (loss) for the period | 9904 | €66,952 | €72,793 | +€5,841 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,952 | €72,793 | +€5,841 | +8.7% |
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 12 October 2026 via checked.be.