DYFS: 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.
DYFS
Largest movements
- Cash -€46,338
down €46,338 (-47.6%), from €97,369 to €51,031
mainly Other debts (-€60,594) and Debts after one year (-€34,733)
- Tangible fixed assets -€30,371
down €30,371 (-12.4%), from €245,801 to €215,430
of which Land and buildings: -€16,307
- Other debts -€60,594
down €60,594 (-44.8%), from €135,363 to €74,769
- Debts after one year -€34,733
no longer reported in 2025 (was €34,733)
- Profit (loss) carried forward +€14,505
up €14,505 (+11.1%), from €130,663 to €145,168
- Gross operating margin +€2,612
up €2,612 (+5.0%), from €52,721 to €55,333
- Taxes +€1,562
up €1,562 (+42.0%), from €3,718 to €5,280
- Financial charges -€1,162
down €1,162 (-42.4%), from €2,741 to €1,579
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 | €365,314 | €288,628 | -€76,686 | -21.0% |
| Fixed assets | 21/28 | €245,801 | €215,430 | -€30,371 | -12.4% |
| Tangible fixed assets | 22/27 | €245,801 | €215,430 | -€30,371 | -12.4% |
| Land and buildings | 22 | €185,329 | €169,022 | -€16,307 | -8.8% |
| Other tangible fixed assets | 26 | €60,472 | €46,408 | -€14,064 | -23.3% |
| Current assets | 29/58 | €119,513 | €73,198 | -€46,315 | -38.8% |
| Amounts receivable within one year | 40/41 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 40 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €97,369 | €51,031 | -€46,338 | -47.6% |
| Deferred charges and accrued income | 490/1 | €2,144 | €2,167 | +€23 | +1.1% |
| Total equity and liabilities | 10/49 | €365,314 | €288,628 | -€76,686 | -21.0% |
| Equity | 10/15 | €155,591 | €170,096 | +€14,505 | +9.3% |
| Contributions | 10/11 | €21,250 | €21,250 | = | 0.0% |
| Reserves | 13 | €3,678 | €3,678 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29 | €29 | = | 0.0% |
| Reserves not available under the articles | 1311 | €29 | €29 | = | 0.0% |
| Distributable reserves | 133 | €3,649 | €3,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,663 | €145,168 | +€14,505 | +11.1% |
| Amounts payable | 17/49 | €209,723 | €118,532 | -€91,191 | -43.5% |
| Amounts payable after more than one year | 17 | €34,733 | - | -€34,733 | |
| Financial debts | 170/4 | €34,733 | - | -€34,733 | |
| Amounts payable within one year | 42/48 | €174,990 | €118,532 | -€56,458 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €35,767 | €34,733 | -€1,034 | -2.9% |
| Trade debts | 44 | €142 | €3,750 | +€3,608 | +2540.8% |
| Suppliers | 440/4 | €142 | €3,750 | +€3,608 | +2540.8% |
| Taxes, remuneration and social security | 45 | €3,718 | €5,280 | +€1,562 | +42.0% |
| Taxes | 450/3 | €3,718 | €5,280 | +€1,562 | +42.0% |
| Other amounts payable | 47/48 | €135,363 | €74,769 | -€60,594 | -44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,822 | €30,371 | +€549 | +1.8% |
| Other operating charges | 640/8 | €3,497 | €3,598 | +€101 | +2.9% |
| Gross operating margin | 9900 | €52,721 | €55,333 | +€2,612 | +5.0% |
| Operating profit (loss) | 9901 | €19,402 | €21,364 | +€1,962 | +10.1% |
| Financial charges | 65/66B | €2,741 | €1,579 | -€1,162 | -42.4% |
| Recurring financial charges | 65 | €2,741 | €1,579 | -€1,162 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €16,661 | €19,785 | +€3,124 | +18.8% |
| Income taxes | 67/77 | €3,718 | €5,280 | +€1,562 | +42.0% |
| Profit (loss) for the period | 9904 | €12,943 | €14,505 | +€1,562 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,943 | €14,505 | +€1,562 | +12.1% |
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 30 September 2026 via checked.be.