DYCA: 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.
DYCA
Largest movements
- Current investments +€85,500
new in 2025: €85,500
- Cash -€17,495
down €17,495 (-27.3%), from €64,139 to €46,643
mainly Current investments (-€85,500) and Receivables within one year (-€14,688)
- Receivables within one year +€14,688
up €14,688 (+89.9%), from €16,335 to €31,023
of which Trade receivables: +€12,705
- Reserves +€80,715
up €80,715 (+108.6%), from €74,323 to €155,038
- Gross operating margin +€15,339
up €15,339 (+17.1%), from €89,860 to €105,198
- Taxes +€3,343
up €3,343 (+18.6%), from €17,924 to €21,267
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 | €87,887 | €169,858 | +€81,972 | +93.3% |
| Fixed assets | 21/28 | €6,839 | €6,573 | -€266 | -3.9% |
| Tangible fixed assets | 22/27 | €6,839 | €6,573 | -€266 | -3.9% |
| Furniture and vehicles | 24 | €6,839 | €6,573 | -€266 | -3.9% |
| Current assets | 29/58 | €81,048 | €163,286 | +€82,238 | +101.5% |
| Amounts receivable within one year | 40/41 | €16,335 | €31,023 | +€14,688 | +89.9% |
| Trade receivables | 40 | €16,335 | €29,040 | +€12,705 | +77.8% |
| Other amounts receivable | 41 | - | €1,983 | +€1,983 | |
| Current investments | 50/53 | - | €85,500 | +€85,500 | |
| Cash at bank and in hand | 54/58 | €64,139 | €46,643 | -€17,495 | -27.3% |
| Deferred charges and accrued income | 490/1 | €574 | €119 | -€455 | -79.3% |
| Total equity and liabilities | 10/49 | €87,887 | €169,858 | +€81,972 | +93.3% |
| Equity | 10/15 | €77,823 | €158,538 | +€80,715 | +103.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €74,323 | €155,038 | +€80,715 | +108.6% |
| Distributable reserves | 133 | €74,323 | €155,038 | +€80,715 | +108.6% |
| Amounts payable | 17/49 | €10,063 | €11,320 | +€1,257 | +12.5% |
| Amounts payable within one year | 42/48 | €10,063 | €11,320 | +€1,257 | +12.5% |
| Trade debts | 44 | €217 | €261 | +€44 | +20.1% |
| Suppliers | 440/4 | €217 | €261 | +€44 | +20.1% |
| Taxes, remuneration and social security | 45 | €9,005 | €10,218 | +€1,213 | +13.5% |
| Taxes | 450/3 | €9,005 | €10,218 | +€1,213 | +13.5% |
| Other amounts payable | 47/48 | €842 | €842 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,141 | €2,446 | +€306 | +14.3% |
| Other operating charges | 640/8 | €265 | €376 | +€111 | +41.8% |
| Gross operating margin | 9900 | €89,860 | €105,198 | +€15,339 | +17.1% |
| Operating profit (loss) | 9901 | €87,454 | €102,377 | +€14,923 | +17.1% |
| Financial income | 75/76B | - | €442 | +€442 | |
| Recurring financial income | 75 | - | €442 | +€442 | |
| Financial charges | 65/66B | €47 | €37 | -€10 | -21.8% |
| Recurring financial charges | 65 | €47 | €37 | -€10 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €87,407 | €102,781 | +€15,375 | +17.6% |
| Income taxes | 67/77 | €17,924 | €21,267 | +€3,343 | +18.6% |
| Profit (loss) for the period | 9904 | €69,483 | €81,515 | +€12,032 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,483 | €81,515 | +€12,032 | +17.3% |
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 5 October 2026 via checked.be.