DYME: 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.
DYME
Largest movements
- Stocks and contracts +€407,744
new in 2025: €407,744
- Tangible fixed assets -€34,675
down €34,675 (-2.4%), from €1.5m to €1.4m
of which Land and buildings: -€33,442
- Receivables within one year +€26,473
up €26,473 (+1,265%), from €2,093 to €28,566
of which Trade receivables: +€25,000
- Debts after one year +€602,284
up €602,284 (+127%), from €473,195 to €1.1m
of which Other amounts payable: +€356,671
- Other debts -€227,671
no longer reported in 2025 (was €227,671)
- Reserves +€24,203
up €24,203 (+6.1%), from €398,901 to €423,103
of which Distributable reserves: +€32,597
- Gross operating margin +€25,104
up €25,104 (+31.8%), from €78,845 to €103,949
- Taxes +€6,814
up €6,814 (+102%), from €6,670 to €13,484
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 | €1,456,559 | €1,858,186 | +€401,627 | +27.6% |
| Fixed assets | 21/28 | €1,454,082 | €1,419,407 | -€34,675 | -2.4% |
| Tangible fixed assets | 22/27 | €1,454,082 | €1,419,407 | -€34,675 | -2.4% |
| Land and buildings | 22 | €1,445,217 | €1,411,775 | -€33,442 | -2.3% |
| Furniture and vehicles | 24 | €8,865 | €7,632 | -€1,233 | -13.9% |
| Current assets | 29/58 | €2,477 | €438,779 | +€436,302 | +17,617% |
| Stocks and contracts in progress | 3 | - | €407,744 | +€407,744 | |
| Stocks | 30/36 | - | €407,744 | +€407,744 | |
| Amounts receivable within one year | 40/41 | €2,093 | €28,566 | +€26,473 | +1,265% |
| Trade receivables | 40 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 41 | €2,093 | €3,566 | +€1,473 | +70.4% |
| Cash at bank and in hand | 54/58 | €50 | €2,113 | +€2,064 | +4,167% |
| Deferred charges and accrued income | 490/1 | €334 | €355 | +€21 | +6.2% |
| Total equity and liabilities | 10/49 | €1,456,559 | €1,858,186 | +€401,627 | +27.6% |
| Equity | 10/15 | €578,008 | €602,211 | +€24,203 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €398,901 | €423,103 | +€24,203 | +6.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €191,930 | €183,536 | -€8,394 | -4.4% |
| Distributable reserves | 133 | €205,110 | €237,707 | +€32,597 | +15.9% |
| Profit (loss) carried forward | 14 | €160,508 | €160,508 | = | 0.0% |
| Provisions and deferred taxes | 16 | €96,976 | €94,178 | -€2,798 | -2.9% |
| Deferred taxes | 168 | €96,976 | €94,178 | -€2,798 | -2.9% |
| Amounts payable | 17/49 | €781,575 | €1,161,797 | +€380,222 | +48.6% |
| Amounts payable after more than one year | 17 | €473,195 | €1,075,479 | +€602,284 | +127% |
| Financial debts | 170/4 | €473,195 | €718,808 | +€245,613 | +51.9% |
| Other amounts payable | 178/9 | - | €356,671 | +€356,671 | |
| Amounts payable within one year | 42/48 | €308,380 | €86,318 | -€222,062 | -72.0% |
| Current portion of amounts payable after more than one year | 42 | €70,838 | €78,461 | +€7,623 | +10.8% |
| Trade debts | 44 | €3,201 | €3,040 | -€161 | -5.0% |
| Suppliers | 440/4 | €3,201 | €3,040 | -€161 | -5.0% |
| Taxes, remuneration and social security | 45 | €6,670 | €4,817 | -€1,853 | -27.8% |
| Taxes | 450/3 | €6,670 | €4,817 | -€1,853 | -27.8% |
| Other amounts payable | 47/48 | €227,671 | - | -€227,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,467 | €34,675 | -€792 | -2.2% |
| Other operating charges | 640/8 | €5,197 | €4,805 | -€393 | -7.6% |
| Gross operating margin | 9900 | €78,845 | €103,949 | +€25,104 | +31.8% |
| Operating profit (loss) | 9901 | €38,181 | €64,469 | +€26,288 | +68.9% |
| Financial income | 75/76B | €8 | €11 | +€3 | +42.4% |
| Recurring financial income | 75 | €8 | €11 | +€3 | +42.4% |
| Financial charges | 65/66B | €29,382 | €29,591 | +€210 | +0.7% |
| Recurring financial charges | 65 | €29,382 | €29,591 | +€210 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €8,807 | €34,889 | +€26,082 | +296% |
| Transfer from deferred taxes | 780 | €2,798 | €2,798 | = | 0.0% |
| Income taxes | 67/77 | €6,670 | €13,484 | +€6,814 | +102% |
| Profit (loss) for the period | 9904 | €4,935 | €24,203 | +€19,268 | +390% |
| Transfer from tax-exempt reserves | 789 | €8,394 | €8,394 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,329 | €32,597 | +€19,268 | +145% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.