DYD CONSEIL: 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.
DYD CONSEIL
Largest movements
- Receivables within one year +€51,454
up €51,454 (+3.5%), from €1.5m to €1.5m
- Profit (loss) carried forward +€36,769
up €36,769 (+2.3%), from €1.6m to €1.7m
- Financial income -€19,609
down €19,609 (-24.2%), from €80,937 to €61,328
- Taxes -€5,639
down €5,639 (-27.5%), from €20,476 to €14,837
- Gross operating margin +€1,412
up €1,412 (+20.7%), from -€6,839 to -€5,427
- Other operating charges +€1,193
up €1,193 (+264%), from €451 to €1,644
- Financial charges -€525
down €525 (-16.5%), from €3,176 to €2,651
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 | €2,744,085 | €2,774,942 | +€30,857 | +1.1% |
| Current assets | 29/58 | €2,744,085 | €2,774,942 | +€30,857 | +1.1% |
| Amounts receivable within one year | 40/41 | €1,485,151 | €1,536,605 | +€51,454 | +3.5% |
| Other amounts receivable | 41 | €1,485,151 | €1,536,605 | +€51,454 | +3.5% |
| Current investments | 50/53 | €1,180,999 | €1,180,999 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,549 | €8,711 | +€161 | +1.9% |
| Deferred charges and accrued income | 490/1 | €69,385 | €48,627 | -€20,758 | -29.9% |
| Total equity and liabilities | 10/49 | €2,744,085 | €2,774,942 | +€30,857 | +1.1% |
| Equity | 10/15 | €2,718,094 | €2,754,863 | +€36,769 | +1.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,071,775 | €1,071,775 | = | 0.0% |
| Distributable reserves | 133 | €1,071,775 | €1,071,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,627,769 | €1,664,537 | +€36,769 | +2.3% |
| Amounts payable | 17/49 | €25,991 | €20,080 | -€5,912 | -22.7% |
| Amounts payable within one year | 42/48 | €25,991 | €20,080 | -€5,912 | -22.7% |
| Trade debts | 44 | €3,787 | €6,337 | +€2,549 | +67.3% |
| Suppliers | 440/4 | €3,787 | €6,337 | +€2,549 | +67.3% |
| Taxes, remuneration and social security | 45 | €22,204 | €13,743 | -€8,461 | -38.1% |
| Taxes | 450/3 | €22,204 | €13,743 | -€8,461 | -38.1% |
| Other operating charges | 640/8 | €451 | €1,644 | +€1,193 | +264% |
| Non-recurring operating charges | 66A | €1,136 | €0 | -€1,136 | -100% |
| Gross operating margin | 9900 | -€6,839 | -€5,427 | +€1,412 | +20.7% |
| Operating profit (loss) | 9901 | -€8,426 | -€7,071 | +€1,355 | +16.1% |
| Financial income | 75/76B | €80,937 | €61,328 | -€19,609 | -24.2% |
| Recurring financial income | 75 | €80,937 | €61,328 | -€19,609 | -24.2% |
| Financial charges | 65/66B | €3,176 | €2,651 | -€525 | -16.5% |
| Recurring financial charges | 65 | €3,176 | €2,651 | -€525 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €69,335 | €51,605 | -€17,730 | -25.6% |
| Income taxes | 67/77 | €20,476 | €14,837 | -€5,639 | -27.5% |
| Profit (loss) for the period | 9904 | €48,859 | €36,769 | -€12,090 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,859 | €36,769 | -€12,090 | -24.7% |
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 13 October 2026 via checked.be.