DyAva: what changed
Two fiscal 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.
DyAva
Largest movements
- Cash +€192,599
up €192,599 (+224.3%), from €85,874 to €278,474
mainly Net result for the year (+€132,022) and Investment in fixed assets (net) (+€76,449)
- Tangible fixed assets -€123,253
down €123,253 (-64.3%), from €191,638 to €68,385
of which Other tangible fixed assets: -€75,027
- Receivables within one year +€60,512
up €60,512 (+202.9%), from €29,828 to €90,340
of which Other amounts receivable: +€61,413
- Intangible fixed assets -€27,500
down €27,500 (-13.4%), from €204,479 to €176,979
- Reserves +€146,230
up €146,230 (+44.5%), from €328,616 to €474,846
of which Tax-exempt reserves: +€146,230
- Debts after one year -€52,612
down €52,612 (-32.7%), from €160,890 to €108,278
- Provisions +€48,743
new in 2025: €48,743
- Profit (loss) carried forward -€14,208
new in 2025: -€14,208
- Current portion of long-term debt -€12,752
down €12,752 (-18.0%), from €70,860 to €58,109
- Staff costs -€85,089
down €85,089 (-30.6%), from €277,858 to €192,769
- Gross operating margin +€51,534
up €51,534 (+12.8%), from €402,043 to €453,577
- Taxes -€11,737
no longer reported in 2025 (was €11,737)
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 | €684,486 | €781,646 | +€97,160 | +14.2% |
| Fixed assets | 21/28 | €558,593 | €407,840 | -€150,753 | -27.0% |
| Intangible fixed assets | 21 | €204,479 | €176,979 | -€27,500 | -13.4% |
| Tangible fixed assets | 22/27 | €191,638 | €68,385 | -€123,253 | -64.3% |
| Plant, machinery and equipment | 23 | €43,731 | €26,012 | -€17,719 | -40.5% |
| Furniture and vehicles | 24 | €72,880 | €42,374 | -€30,506 | -41.9% |
| Other tangible fixed assets | 26 | €75,027 | - | -€75,027 | |
| Financial fixed assets | 28 | €162,475 | €162,475 | = | 0.0% |
| Current assets | 29/58 | €125,893 | €373,806 | +€247,913 | +196.9% |
| Stocks and contracts in progress | 3 | €7,831 | €4,827 | -€3,004 | -38.4% |
| Stocks | 30/36 | €7,831 | €4,827 | -€3,004 | -38.4% |
| Amounts receivable within one year | 40/41 | €29,828 | €90,340 | +€60,512 | +202.9% |
| Trade receivables | 40 | €5,534 | €4,633 | -€901 | -16.3% |
| Other amounts receivable | 41 | €24,294 | €85,707 | +€61,413 | +252.8% |
| Cash at bank and in hand | 54/58 | €85,874 | €278,474 | +€192,599 | +224.3% |
| Deferred charges and accrued income | 490/1 | €2,360 | €166 | -€2,194 | -93.0% |
| Total equity and liabilities | 10/49 | €684,486 | €781,646 | +€97,160 | +14.2% |
| Equity | 10/15 | €348,616 | €480,638 | +€132,022 | +37.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €328,616 | €474,846 | +€146,230 | +44.5% |
| Tax-exempt reserves | 132 | - | €146,230 | +€146,230 | |
| Distributable reserves | 133 | €328,616 | €328,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,208 | -€14,208 | |
| Provisions and deferred taxes | 16 | - | €48,743 | +€48,743 | |
| Deferred taxes | 168 | - | €48,743 | +€48,743 | |
| Amounts payable | 17/49 | €335,870 | €252,265 | -€83,605 | -24.9% |
| Amounts payable after more than one year | 17 | €160,890 | €108,278 | -€52,612 | -32.7% |
| Financial debts | 170/4 | €160,890 | €108,278 | -€52,612 | -32.7% |
| Amounts payable within one year | 42/48 | €174,979 | €143,986 | -€30,993 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €70,860 | €58,109 | -€12,752 | -18.0% |
| Trade debts | 44 | €51,759 | €39,873 | -€11,886 | -23.0% |
| Suppliers | 440/4 | €51,759 | €39,873 | -€11,886 | -23.0% |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | €22,067 | €11,919 | -€10,148 | -46.0% |
| Taxes | 450/3 | €2,755 | - | -€2,755 | |
| Remuneration and social security | 454/9 | €19,312 | €11,919 | -€7,393 | -38.3% |
| Other amounts payable | 47/48 | €25,293 | €34,085 | +€8,792 | +34.8% |
| Non-recurring operating income | 76A | €4,132 | €195,430 | +€191,298 | +4629.4% |
| Remuneration, social security and pensions | 62 | €277,858 | €192,769 | -€85,089 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,168 | €74,304 | -€1,864 | -2.4% |
| Other operating charges | 640/8 | €4,153 | €1,020 | -€3,132 | -75.4% |
| Gross operating margin | 9900 | €402,043 | €453,577 | +€51,534 | +12.8% |
| Operating profit (loss) | 9901 | €43,865 | €185,484 | +€141,619 | +322.9% |
| Financial income | 75/76B | €1,385 | €112 | -€1,273 | -91.9% |
| Recurring financial income | 75 | €1,385 | €112 | -€1,273 | -91.9% |
| Financial charges | 65/66B | €6,599 | €4,830 | -€1,769 | -26.8% |
| Recurring financial charges | 65 | €6,599 | €4,830 | -€1,769 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €38,651 | €180,765 | +€142,114 | +367.7% |
| Transfer to deferred taxes | 680 | - | €48,743 | +€48,743 | |
| Income taxes | 67/77 | €11,737 | - | -€11,737 | |
| Profit (loss) for the period | 9904 | €26,914 | €132,022 | +€105,108 | +390.5% |
| Transfer to tax-exempt reserves | 689 | - | €146,230 | +€146,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,914 | -€14,208 | -€41,122 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.