DYM: 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.
DYM
Largest movements
- Cash +€11,188
up €11,188 (+50.6%), from €22,109 to €33,297
mainly Depreciation (+€8,998) and Receivables within one year (+€1,521)
- Tangible fixed assets -€7,253
down €7,253 (-37.4%), from €19,370 to €12,117
of which Plant, machinery and equipment: -€5,299
- Receivables within one year -€1,521
down €1,521 (-4.8%), from €31,372 to €29,852
of which Trade receivables: -€9,948
- Accrued charges and deferred income +€833
new in 2025: €833
- Gross operating margin +€5,569
up €5,569 (+28.5%), from €19,554 to €25,123
- Taxes +€1,788
up €1,788 (+14.6%), from €12,254 to €14,043
- Financial charges +€1,269
up €1,269 (+360.9%), from €352 to €1,621
- Depreciation +€386
up €386 (+4.5%), from €8,612 to €8,998
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 | €74,372 | €77,381 | +€3,009 | +4.0% |
| Fixed assets | 21/28 | €19,370 | €12,117 | -€7,253 | -37.4% |
| Tangible fixed assets | 22/27 | €19,370 | €12,117 | -€7,253 | -37.4% |
| Plant, machinery and equipment | 23 | €10,634 | €5,336 | -€5,299 | -49.8% |
| Furniture and vehicles | 24 | €7,360 | €5,681 | -€1,679 | -22.8% |
| Other tangible fixed assets | 26 | €1,376 | €1,100 | -€276 | -20.0% |
| Current assets | 29/58 | €55,001 | €65,264 | +€10,263 | +18.7% |
| Amounts receivable within one year | 40/41 | €31,372 | €29,852 | -€1,521 | -4.8% |
| Trade receivables | 40 | €31,222 | €21,274 | -€9,948 | -31.9% |
| Other amounts receivable | 41 | €150 | €8,578 | +€8,427 | +5602.2% |
| Current investments | 50/53 | €1,050 | €1,050 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,109 | €33,297 | +€11,188 | +50.6% |
| Deferred charges and accrued income | 490/1 | €469 | €1,065 | +€596 | +126.9% |
| Total equity and liabilities | 10/49 | €74,372 | €77,381 | +€3,009 | +4.0% |
| Equity | 10/15 | €58,953 | €59,025 | +€72 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,893 | €50,965 | +€72 | +0.1% |
| Amounts payable | 17/49 | €15,419 | €18,356 | +€2,937 | +19.0% |
| Amounts payable within one year | 42/48 | €15,419 | €17,523 | +€2,105 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €2,281 | €2,469 | +€188 | +8.2% |
| Trade debts | 44 | - | €694 | +€694 | |
| Suppliers | 440/4 | - | €694 | +€694 | |
| Taxes, remuneration and social security | 45 | €6,310 | €6,851 | +€540 | +8.6% |
| Taxes | 450/3 | €6,310 | €6,851 | +€540 | +8.6% |
| Other amounts payable | 47/48 | €6,827 | €7,510 | +€683 | +10.0% |
| Accrued charges and deferred income | 492/3 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,612 | €8,998 | +€386 | +4.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €19,554 | €25,123 | +€5,569 | +28.5% |
| Operating profit (loss) | 9901 | €10,554 | €15,725 | +€5,170 | +49.0% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €352 | €1,621 | +€1,269 | +360.9% |
| Recurring financial charges | 65 | €352 | €1,621 | +€1,269 | +360.9% |
| Profit (loss) for the period before taxes | 9903 | €10,203 | €14,115 | +€3,912 | +38.3% |
| Income taxes | 67/77 | €12,254 | €14,043 | +€1,788 | +14.6% |
| Profit (loss) for the period | 9904 | -€2,052 | €72 | +€2,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,052 | €72 | +€2,124 |
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 4 October 2026 via checked.be.