Dyo Management & Consulting: 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.
Dyo Management & Consulting
Largest movements
- Receivables after one year +€30,000
new in 2025: €30,000
- Cash +€25,430
up €25,430 (+89,794%), from €28 to €25,458
mainly Net result for the year (+€38,330) and Receivables within one year (+€13,002)
- Receivables within one year -€13,002
down €13,002 (-97.2%), from €13,383 to €381
- Financial fixed assets -€790
down €790 (-100%), from €790 to €0
- Deferred charges and accrued income +€759
new in 2025: €759
- Reserves +€38,330
up €38,330 (+673%), from €5,693 to €44,023
- Tax, wage and social debts +€4,138
up €4,138 (+65.7%), from €6,302 to €10,440
of which Taxes: +€7,397
- Trade debts -€1,529
down €1,529 (-92.6%), from €1,652 to €123
- Other debts +€747
up €747 (+437%), from €171 to €918
- Gross operating margin +€42,658
up €42,658 (+498%), from €8,558 to €51,216
- Taxes +€8,451
up €8,451 (+425%), from €1,989 to €10,440
- Financial charges +€1,868
up €1,868 (+4,289%), from €44 to €1,912
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 | €15,618 | €57,304 | +€41,686 | +267% |
| Fixed assets | 21/28 | €2,206 | €706 | -€1,500 | -68.0% |
| Tangible fixed assets | 22/27 | €1,416 | €706 | -€710 | -50.1% |
| Furniture and vehicles | 24 | €1,416 | €706 | -€710 | -50.1% |
| Financial fixed assets | 28 | €790 | €0 | -€790 | -100% |
| Current assets | 29/58 | €13,411 | €56,597 | +€43,186 | +322% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €13,383 | €381 | -€13,002 | -97.2% |
| Trade receivables | 40 | €13,383 | €381 | -€13,002 | -97.2% |
| Cash at bank and in hand | 54/58 | €28 | €25,458 | +€25,430 | +89,794% |
| Deferred charges and accrued income | 490/1 | - | €759 | +€759 | |
| Total equity and liabilities | 10/49 | €15,618 | €57,304 | +€41,686 | +267% |
| Equity | 10/15 | €7,493 | €45,823 | +€38,330 | +512% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €5,693 | €44,023 | +€38,330 | +673% |
| Distributable reserves | 133 | €5,693 | €44,023 | +€38,330 | +673% |
| Amounts payable | 17/49 | €8,124 | €11,480 | +€3,356 | +41.3% |
| Amounts payable within one year | 42/48 | €8,124 | €11,480 | +€3,356 | +41.3% |
| Trade debts | 44 | €1,652 | €123 | -€1,529 | -92.6% |
| Suppliers | 440/4 | €1,652 | €123 | -€1,529 | -92.6% |
| Taxes, remuneration and social security | 45 | €6,302 | €10,440 | +€4,138 | +65.7% |
| Taxes | 450/3 | €3,043 | €10,440 | +€7,397 | +243% |
| Remuneration and social security | 454/9 | €3,259 | €0 | -€3,259 | -100% |
| Other amounts payable | 47/48 | €171 | €918 | +€747 | +437% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €714 | €710 | -€4 | -0.5% |
| Other operating charges | 640/8 | €118 | €311 | +€193 | +164% |
| Gross operating margin | 9900 | €8,558 | €51,216 | +€42,658 | +498% |
| Operating profit (loss) | 9901 | €7,726 | €50,195 | +€42,469 | +550% |
| Financial income | 75/76B | - | €487 | +€487 | |
| Recurring financial income | 75 | - | €487 | +€487 | |
| Financial charges | 65/66B | €44 | €1,912 | +€1,868 | +4,289% |
| Recurring financial charges | 65 | €44 | €1,912 | +€1,868 | +4,289% |
| Profit (loss) for the period before taxes | 9903 | €7,682 | €48,770 | +€41,088 | +535% |
| Income taxes | 67/77 | €1,989 | €10,440 | +€8,451 | +425% |
| Profit (loss) for the period | 9904 | €5,693 | €38,330 | +€32,637 | +573% |
| Profit (loss) for the period to be appropriated | 9905 | €5,693 | €38,330 | +€32,637 | +573% |
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 25 October 2026 via checked.be.