Dycha & Co: 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.
Dycha & Co
Largest movements
- Receivables within one year +€279,187
up €279,187 (+97.7%), from €285,901 to €565,088
of which Trade receivables: +€275,850
- Cash -€63,163
down €63,163 (-90.4%), from €69,847 to €6,684
mainly Receivables within one year (-€279,187) and Investment in fixed assets (net) (-€151,396)
- Tangible fixed assets +€59,642
up €59,642 (+32.6%), from €183,205 to €242,847
of which Plant, machinery and equipment: +€37,919
- Accrued charges and deferred income +€165,033
up €165,033 (+105%), from €157,559 to €322,592
- Profit (loss) carried forward +€162,907
up €162,907 (+141%), from €115,255 to €278,162
- Debts after one year -€108,790
down €108,790 (-76.4%), from €142,478 to €33,688
- Trade debts +€58,546
up €58,546 (+4,595%), from €1,274 to €59,820
- Gross operating margin +€87,835
up €87,835 (+29.2%), from €300,444 to €388,279
- Taxes +€44,332
up €44,332 (+809%), from €5,482 to €49,814
- Depreciation +€33,051
up €33,051 (+56.3%), from €58,703 to €91,755
- Financial charges +€10,147
up €10,147 (+96.2%), from €10,552 to €20,699
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 | €538,954 | €815,804 | +€276,850 | +51.4% |
| Fixed assets | 21/28 | €183,205 | €242,847 | +€59,642 | +32.6% |
| Tangible fixed assets | 22/27 | €183,205 | €242,847 | +€59,642 | +32.6% |
| Plant, machinery and equipment | 23 | €32,089 | €70,008 | +€37,919 | +118% |
| Furniture and vehicles | 24 | €151,116 | €172,839 | +€21,723 | +14.4% |
| Current assets | 29/58 | €355,748 | €572,957 | +€217,209 | +61.1% |
| Amounts receivable within one year | 40/41 | €285,901 | €565,088 | +€279,187 | +97.7% |
| Trade receivables | 40 | €252,157 | €528,007 | +€275,850 | +109% |
| Other amounts receivable | 41 | €33,744 | €37,080 | +€3,336 | +9.9% |
| Cash at bank and in hand | 54/58 | €69,847 | €6,684 | -€63,163 | -90.4% |
| Deferred charges and accrued income | 490/1 | - | €1,185 | +€1,185 | |
| Total equity and liabilities | 10/49 | €538,954 | €815,804 | +€276,850 | +51.4% |
| Equity | 10/15 | €192,697 | €355,604 | +€162,907 | +84.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €64,942 | €64,942 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €62,942 | €62,942 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,255 | €278,162 | +€162,907 | +141% |
| Amounts payable | 17/49 | €346,257 | €460,200 | +€113,943 | +32.9% |
| Amounts payable after more than one year | 17 | €142,478 | €33,688 | -€108,790 | -76.4% |
| Financial debts | 170/4 | €142,478 | €33,688 | -€108,790 | -76.4% |
| Amounts payable within one year | 42/48 | €46,220 | €103,920 | +€57,700 | +125% |
| Current portion of amounts payable after more than one year | 42 | €39,722 | €44,100 | +€4,378 | +11.0% |
| Trade debts | 44 | €1,274 | €59,820 | +€58,546 | +4,595% |
| Suppliers | 440/4 | €1,274 | €59,820 | +€58,546 | +4,595% |
| Taxes, remuneration and social security | 45 | €677 | €0 | -€677 | -100% |
| Remuneration and social security | 454/9 | €677 | €0 | -€677 | -100% |
| Other amounts payable | 47/48 | €4,547 | - | -€4,547 | |
| Accrued charges and deferred income | 492/3 | €157,559 | €322,592 | +€165,033 | +105% |
| Non-recurring operating income | 76A | €7,344 | - | -€7,344 | |
| Remuneration, social security and pensions | 62 | €43,452 | €43,767 | +€315 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,703 | €91,755 | +€33,051 | +56.3% |
| Other operating charges | 640/8 | €16,374 | €19,336 | +€2,963 | +18.1% |
| Gross operating margin | 9900 | €300,444 | €388,279 | +€87,835 | +29.2% |
| Operating profit (loss) | 9901 | €181,915 | €233,421 | +€51,506 | +28.3% |
| Financial charges | 65/66B | €10,552 | €20,699 | +€10,147 | +96.2% |
| Recurring financial charges | 65 | €10,552 | €20,699 | +€10,147 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | €171,363 | €212,721 | +€41,358 | +24.1% |
| Income taxes | 67/77 | €5,482 | €49,814 | +€44,332 | +809% |
| Profit (loss) for the period | 9904 | €165,881 | €162,907 | -€2,974 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €165,881 | €162,907 | -€2,974 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.