DYCLA: 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.
DYCLA
Largest movements
- Receivables within one year +€58,145
up €58,145 (+414%), from €14,061 to €72,206
of which Other amounts receivable: +€29,940
- Cash +€29,466
up €29,466 (+844%), from €3,493 to €32,959
mainly Net result for the year (+€28,943) and Tax, wage and social debts (+€24,621)
- Tangible fixed assets -€10,748
down €10,748 (-36.4%), from €29,535 to €18,787
- Profit (loss) carried forward +€28,943
new in 2025: €28,943
- Tax, wage and social debts +€24,621
up €24,621 (+1,777%), from €1,386 to €26,007
of which Remuneration and social security: +€25,578
- Trade debts +€18,276
up €18,276 (+213%), from €8,584 to €26,860
- Other debts +€11,412
up €11,412 (+34.5%), from €33,046 to €44,458
- Accrued charges and deferred income -€6,771
no longer reported in 2025 (was €6,771)
- Gross operating margin +€30,419
up €30,419 (+303%), from €10,054 to €40,473
- Depreciation +€8,039
up €8,039 (+297%), from €2,709 to €10,748
- Taxes -€1,386
no longer reported in 2025 (was €1,386)
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 | €56,471 | €132,952 | +€76,481 | +135% |
| Fixed assets | 21/28 | €38,535 | €27,787 | -€10,748 | -27.9% |
| Tangible fixed assets | 22/27 | €29,535 | €18,787 | -€10,748 | -36.4% |
| Furniture and vehicles | 24 | €29,535 | €18,787 | -€10,748 | -36.4% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €17,936 | €105,165 | +€87,229 | +486% |
| Amounts receivable within one year | 40/41 | €14,061 | €72,206 | +€58,145 | +414% |
| Trade receivables | 40 | €7,000 | €35,205 | +€28,205 | +403% |
| Other amounts receivable | 41 | €7,061 | €37,001 | +€29,940 | +424% |
| Cash at bank and in hand | 54/58 | €3,493 | €32,959 | +€29,466 | +844% |
| Deferred charges and accrued income | 490/1 | €383 | - | -€383 | |
| Total equity and liabilities | 10/49 | €56,471 | €132,952 | +€76,481 | +135% |
| Equity | 10/15 | €6,684 | €35,627 | +€28,943 | +433% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,684 | €4,684 | -€0 | 0.0% |
| Distributable reserves | 133 | €4,684 | €4,684 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €28,943 | +€28,943 | |
| Amounts payable | 17/49 | €49,787 | €97,325 | +€47,538 | +95.5% |
| Amounts payable within one year | 42/48 | €43,016 | €97,325 | +€54,309 | +126% |
| Trade debts | 44 | €8,584 | €26,860 | +€18,276 | +213% |
| Suppliers | 440/4 | €8,584 | €26,860 | +€18,276 | +213% |
| Taxes, remuneration and social security | 45 | €1,386 | €26,007 | +€24,621 | +1,777% |
| Taxes | 450/3 | €1,386 | €429 | -€957 | -69.0% |
| Remuneration and social security | 454/9 | - | €25,578 | +€25,578 | |
| Other amounts payable | 47/48 | €33,046 | €44,458 | +€11,412 | +34.5% |
| Accrued charges and deferred income | 492/3 | €6,771 | - | -€6,771 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,709 | €10,748 | +€8,039 | +297% |
| Other operating charges | 640/8 | €387 | €782 | +€395 | +102% |
| Gross operating margin | 9900 | €10,054 | €40,473 | +€30,419 | +303% |
| Operating profit (loss) | 9901 | €6,958 | €28,943 | +€21,985 | +316% |
| Financial charges | 65/66B | €29 | - | -€29 | |
| Recurring financial charges | 65 | €29 | - | -€29 | |
| Profit (loss) for the period before taxes | 9903 | €6,929 | €28,943 | +€22,014 | +318% |
| Income taxes | 67/77 | €1,386 | - | -€1,386 | |
| Profit (loss) for the period | 9904 | €5,543 | €28,943 | +€23,400 | +422% |
| Profit (loss) for the period to be appropriated | 9905 | €5,543 | €28,943 | +€23,400 | +422% |
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 16 October 2026 via checked.be.