DYBA: 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.
DYBA
Largest movements
- Receivables within one year +€345,874
up €345,874 (+67.7%), from €511,027 to €856,901
of which Trade receivables: +€339,335
- Stocks and contracts +€32,500
up €32,500 (+5.1%), from €641,300 to €673,800
- Advances received +€225,884
up €225,884 (+73.3%), from €308,039 to €533,924
- Trade debts +€121,030
up €121,030 (+30.4%), from €397,497 to €518,527
- Profit (loss) carried forward +€19,500
up €19,500 (+322.4%), from €6,049 to €25,549
- Tax, wage and social debts +€16,068
up €16,068 (+30.6%), from €52,458 to €68,526
of which Remuneration and social security: +€9,288
- Staff costs -€39,187
down €39,187 (-96.0%), from €40,819 to €1,632
- Gross operating margin -€14,599
down €14,599 (-33.9%), from €43,060 to €28,461
- Taxes +€5,266
up €5,266 (+3086.5%), from €171 to €5,436
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,159,105 | €1,536,222 | +€377,117 | +32.5% |
| Fixed assets | 21/28 | €6,583 | €5,136 | -€1,448 | -22.0% |
| Tangible fixed assets | 22/27 | €5,583 | €4,136 | -€1,448 | -25.9% |
| Furniture and vehicles | 24 | €2,378 | €1,320 | -€1,058 | -44.5% |
| Other tangible fixed assets | 26 | €3,206 | €2,816 | -€390 | -12.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,152,522 | €1,531,087 | +€378,565 | +32.8% |
| Stocks and contracts in progress | 3 | €641,300 | €673,800 | +€32,500 | +5.1% |
| Stocks | 30/36 | €641,300 | €673,800 | +€32,500 | +5.1% |
| Amounts receivable within one year | 40/41 | €511,027 | €856,901 | +€345,874 | +67.7% |
| Trade receivables | 40 | €502,054 | €841,389 | +€339,335 | +67.6% |
| Other amounts receivable | 41 | €8,973 | €15,512 | +€6,539 | +72.9% |
| Cash at bank and in hand | 54/58 | €195 | €386 | +€191 | +98.0% |
| Total equity and liabilities | 10/49 | €1,159,105 | €1,536,222 | +€377,117 | +32.5% |
| Equity | 10/15 | €18,449 | €37,949 | +€19,500 | +105.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,049 | €25,549 | +€19,500 | +322.4% |
| Amounts payable | 17/49 | €1,140,656 | €1,498,273 | +€357,616 | +31.4% |
| Amounts payable within one year | 42/48 | €1,140,656 | €1,498,273 | +€357,616 | +31.4% |
| Trade debts | 44 | €397,497 | €518,527 | +€121,030 | +30.4% |
| Suppliers | 440/4 | €397,497 | €518,527 | +€121,030 | +30.4% |
| Advances received on contracts in progress | 46 | €308,039 | €533,924 | +€225,884 | +73.3% |
| Taxes, remuneration and social security | 45 | €52,458 | €68,526 | +€16,068 | +30.6% |
| Taxes | 450/3 | €10,982 | €17,763 | +€6,780 | +61.7% |
| Remuneration and social security | 454/9 | €41,476 | €50,764 | +€9,288 | +22.4% |
| Other amounts payable | 47/48 | €382,662 | €377,296 | -€5,366 | -1.4% |
| Remuneration, social security and pensions | 62 | €40,819 | €1,632 | -€39,187 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,448 | €1,448 | -€0 | 0.0% |
| Gross operating margin | 9900 | €43,060 | €28,461 | -€14,599 | -33.9% |
| Operating profit (loss) | 9901 | €793 | €25,381 | +€24,588 | +3099.9% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €154 | €453 | +€299 | +194.4% |
| Recurring financial charges | 65 | €154 | €453 | +€299 | +194.4% |
| Profit (loss) for the period before taxes | 9903 | €639 | €24,937 | +€24,297 | +3801.0% |
| Income taxes | 67/77 | €171 | €5,436 | +€5,266 | +3086.5% |
| Profit (loss) for the period | 9904 | €469 | €19,500 | +€19,032 | +4061.1% |
| Profit (loss) for the period to be appropriated | 9905 | €469 | €19,500 | +€19,032 | +4061.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.