DyoB: 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.
DyoB
Largest movements
- Cash -€10,585
down €10,585 (-48.1%), from €21,990 to €11,406
mainly Other debts (-€14,392) and Trade debts (-€2,950)
- Tangible fixed assets -€4,803
down €4,803 (-27.4%), from €17,508 to €12,705
- Receivables within one year -€479
down €479 (-11.0%), from €4,363 to €3,885
of which Trade receivables: -€489
- Other debts -€14,392
down €14,392 (-75.9%), from €18,950 to €4,558
- Trade debts -€2,950
down €2,950 (-73.6%), from €4,007 to €1,057
- Reserves +€1,679
up €1,679 (+14.4%), from €11,640 to €13,318
- Gross operating margin +€710
up €710 (+9.8%), from €7,275 to €7,985
- Depreciation +€513
up €513 (+12.0%), from €4,290 to €4,803
- Taxes -€239
down €239 (-21.6%), from €1,105 to €867
- Financial charges -€154
down €154 (-35.8%), from €431 to €277
- Financial income +€80
up €80 (+383.7%), from €21 to €101
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 | €44,600 | €28,933 | -€15,667 | -35.1% |
| Fixed assets | 21/28 | €17,508 | €12,705 | -€4,803 | -27.4% |
| Tangible fixed assets | 22/27 | €17,508 | €12,705 | -€4,803 | -27.4% |
| Plant, machinery and equipment | 23 | €7,760 | €5,432 | -€2,327 | -30.0% |
| Furniture and vehicles | 24 | €1,379 | €986 | -€393 | -28.5% |
| Other tangible fixed assets | 26 | €8,369 | €6,287 | -€2,082 | -24.9% |
| Current assets | 29/58 | €27,092 | €16,228 | -€10,864 | -40.1% |
| Amounts receivable within one year | 40/41 | €4,363 | €3,885 | -€479 | -11.0% |
| Trade receivables | 40 | €4,363 | €3,874 | -€489 | -11.2% |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Cash at bank and in hand | 54/58 | €21,990 | €11,406 | -€10,585 | -48.1% |
| Deferred charges and accrued income | 490/1 | €739 | €938 | +€199 | +27.0% |
| Total equity and liabilities | 10/49 | €44,600 | €28,933 | -€15,667 | -35.1% |
| Equity | 10/15 | €17,840 | €19,518 | +€1,679 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,640 | €13,318 | +€1,679 | +14.4% |
| Distributable reserves | 133 | €11,640 | €13,318 | +€1,679 | +14.4% |
| Amounts payable | 17/49 | €26,761 | €9,415 | -€17,346 | -64.8% |
| Amounts payable within one year | 42/48 | €26,761 | €9,415 | -€17,346 | -64.8% |
| Trade debts | 44 | €4,007 | €1,057 | -€2,950 | -73.6% |
| Suppliers | 440/4 | €4,007 | €1,057 | -€2,950 | -73.6% |
| Taxes, remuneration and social security | 45 | €3,803 | €3,799 | -€4 | -0.1% |
| Taxes | 450/3 | €3,803 | €3,799 | -€4 | -0.1% |
| Other amounts payable | 47/48 | €18,950 | €4,558 | -€14,392 | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,290 | €4,803 | +€513 | +12.0% |
| Other operating charges | 640/8 | €524 | €462 | -€62 | -11.8% |
| Gross operating margin | 9900 | €7,275 | €7,985 | +€710 | +9.8% |
| Operating profit (loss) | 9901 | €2,462 | €2,721 | +€259 | +10.5% |
| Financial income | 75/76B | €21 | €101 | +€80 | +383.7% |
| Recurring financial income | 75 | €21 | €101 | +€80 | +383.7% |
| Financial charges | 65/66B | €431 | €277 | -€154 | -35.8% |
| Recurring financial charges | 65 | €431 | €277 | -€154 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €2,052 | €2,545 | +€494 | +24.1% |
| Income taxes | 67/77 | €1,105 | €867 | -€239 | -21.6% |
| Profit (loss) for the period | 9904 | €946 | €1,679 | +€732 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €946 | €1,679 | +€732 | +77.4% |
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 8 October 2026 via checked.be.