DYMANA: 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.
DYMANA
Largest movements
- Tangible fixed assets -€12,644
down €12,644 (-11.0%), from €114,544 to €101,900
of which Land and buildings: -€10,895
- Cash +€11,281
up €11,281 (+42.6%), from €26,469 to €37,749
mainly Depreciation (+€12,644) and Receivables within one year (+€5,512)
- Receivables within one year -€5,512
no longer reported in 2025 (was €5,512)
of which Other amounts receivable: -€3,976
- Debts after one year -€10,964
down €10,964 (-17.1%), from €64,284 to €53,321
- Advances received +€4,566
new in 2025: €4,566
- Gross operating margin -€9,066
down €9,066 (-35.4%), from €25,635 to €16,569
- Depreciation -€3,377
down €3,377 (-21.1%), from €16,021 to €12,644
- Other operating charges -€667
down €667 (-29.6%), from €2,253 to €1,585
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 | €188,040 | €181,654 | -€6,385 | -3.4% |
| Fixed assets | 21/28 | €154,534 | €141,889 | -€12,644 | -8.2% |
| Tangible fixed assets | 22/27 | €114,544 | €101,900 | -€12,644 | -11.0% |
| Land and buildings | 22 | €110,178 | €99,283 | -€10,895 | -9.9% |
| Plant, machinery and equipment | 23 | €3,555 | €2,403 | -€1,153 | -32.4% |
| Furniture and vehicles | 24 | €811 | €214 | -€597 | -73.6% |
| Financial fixed assets | 28 | €39,989 | €39,989 | = | 0.0% |
| Current assets | 29/58 | €33,506 | €39,765 | +€6,259 | +18.7% |
| Amounts receivable within one year | 40/41 | €5,512 | - | -€5,512 | |
| Trade receivables | 40 | €1,536 | - | -€1,536 | |
| Other amounts receivable | 41 | €3,976 | - | -€3,976 | |
| Cash at bank and in hand | 54/58 | €26,469 | €37,749 | +€11,281 | +42.6% |
| Deferred charges and accrued income | 490/1 | €1,525 | €2,015 | +€491 | +32.2% |
| Total equity and liabilities | 10/49 | €188,040 | €181,654 | -€6,385 | -3.4% |
| Equity | 10/15 | €3,828 | €4,089 | +€261 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,449 | €1,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,449 | €1,449 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,449 | €1,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,221 | -€15,960 | +€261 | +1.6% |
| Amounts payable | 17/49 | €184,212 | €177,565 | -€6,646 | -3.6% |
| Amounts payable after more than one year | 17 | €64,284 | €53,321 | -€10,964 | -17.1% |
| Financial debts | 170/4 | €64,284 | €53,321 | -€10,964 | -17.1% |
| Amounts payable within one year | 42/48 | €119,927 | €124,245 | +€4,318 | +3.6% |
| Financial debts | 43 | €10,806 | €10,964 | +€158 | +1.5% |
| Credit institutions | 430/8 | €10,806 | €10,964 | +€158 | +1.5% |
| Trade debts | 44 | €20,557 | €19,968 | -€589 | -2.9% |
| Suppliers | 440/4 | €20,557 | €19,968 | -€589 | -2.9% |
| Advances received on contracts in progress | 46 | - | €4,566 | +€4,566 | |
| Taxes, remuneration and social security | 45 | €566 | €1,579 | +€1,012 | +178.7% |
| Taxes | 450/3 | €566 | €1,579 | +€1,012 | +178.7% |
| Other amounts payable | 47/48 | €87,998 | €87,168 | -€830 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,021 | €12,644 | -€3,377 | -21.1% |
| Other operating charges | 640/8 | €2,253 | €1,585 | -€667 | -29.6% |
| Gross operating margin | 9900 | €25,635 | €16,569 | -€9,066 | -35.4% |
| Operating profit (loss) | 9901 | €7,361 | €2,340 | -€5,022 | -68.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,583 | €1,482 | -€101 | -6.4% |
| Recurring financial charges | 65 | €1,583 | €1,482 | -€101 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €5,781 | €857 | -€4,923 | -85.2% |
| Income taxes | 67/77 | €566 | €596 | +€30 | +5.3% |
| Profit (loss) for the period | 9904 | €5,214 | €261 | -€4,953 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,214 | €261 | -€4,953 | -95.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.