DYOD: 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.
DYOD
Largest movements
- Receivables within one year -€33,207
down €33,207 (-82.4%), from €40,292 to €7,085
of which Trade receivables: -€25,564
- Cash +€6,104
up €6,104 (+142.1%), from €4,297 to €10,401
mainly Receivables within one year (+€33,207) and Short-term financial debts (+€10,300)
- Deferred charges and accrued income -€3,602
no longer reported in 2025 (was €3,602)
- Trade debts -€32,477
down €32,477 (-91.6%), from €35,467 to €2,990
- Tax, wage and social debts -€12,247
down €12,247 (-98.3%), from €12,461 to €214
of which Taxes: -€6,247
- Short-term financial debts +€10,300
up €10,300 (+92.3%), from €11,159 to €21,460
- Profit (loss) carried forward -€8,632
down €8,632 (-28.3%), from -€30,495 to -€39,127
- Other debts +€7,674
new in 2025: €7,674
- Gross operating margin -€13,912
down €13,912 (-99.4%), from €13,994 to €82
- Financial charges -€541
down €541 (-41.7%), from €1,299 to €758
- Other operating charges +€345
up €345 (+54.6%), from €632 to €977
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 | €50,548 | €19,486 | -€31,061 | -61.4% |
| Fixed assets | 21/28 | €2,357 | €2,000 | -€357 | -15.1% |
| Tangible fixed assets | 22/27 | €2,212 | €1,855 | -€357 | -16.1% |
| Plant, machinery and equipment | 23 | €2,212 | €1,855 | -€357 | -16.1% |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €48,191 | €17,486 | -€30,704 | -63.7% |
| Amounts receivable within one year | 40/41 | €40,292 | €7,085 | -€33,207 | -82.4% |
| Trade receivables | 40 | €32,649 | €7,085 | -€25,564 | -78.3% |
| Other amounts receivable | 41 | €7,643 | - | -€7,643 | |
| Cash at bank and in hand | 54/58 | €4,297 | €10,401 | +€6,104 | +142.1% |
| Deferred charges and accrued income | 490/1 | €3,602 | - | -€3,602 | |
| Total equity and liabilities | 10/49 | €50,548 | €19,486 | -€31,061 | -61.4% |
| Equity | 10/15 | -€10,035 | -€18,667 | -€8,632 | -86.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| 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 | -€30,495 | -€39,127 | -€8,632 | -28.3% |
| Amounts payable | 17/49 | €60,583 | €38,154 | -€22,429 | -37.0% |
| Amounts payable after more than one year | 17 | €9 | - | -€9 | |
| Financial debts | 170/4 | €9 | - | -€9 | |
| Amounts payable within one year | 42/48 | €60,574 | €32,338 | -€28,236 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €1,487 | - | -€1,487 | |
| Financial debts | 43 | €11,159 | €21,460 | +€10,300 | +92.3% |
| Credit institutions | 430/8 | €11,159 | €21,460 | +€10,300 | +92.3% |
| Trade debts | 44 | €35,467 | €2,990 | -€32,477 | -91.6% |
| Suppliers | 440/4 | €35,467 | €2,990 | -€32,477 | -91.6% |
| Taxes, remuneration and social security | 45 | €12,461 | €214 | -€12,247 | -98.3% |
| Taxes | 450/3 | €6,461 | €214 | -€6,247 | -96.7% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | - | €7,674 | +€7,674 | |
| Accrued charges and deferred income | 492/3 | - | €5,815 | +€5,815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €357 | +€44 | +13.9% |
| Other operating charges | 640/8 | €632 | €977 | +€345 | +54.6% |
| Gross operating margin | 9900 | €13,994 | €82 | -€13,912 | -99.4% |
| Operating profit (loss) | 9901 | €13,048 | -€1,252 | -€14,301 | |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €1,299 | €758 | -€541 | -41.7% |
| Recurring financial charges | 65 | €1,299 | €758 | -€541 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €11,769 | -€2,010 | -€13,779 | |
| Income taxes | 67/77 | €132 | - | -€132 | |
| Profit (loss) for the period | 9904 | €11,638 | -€2,010 | -€13,648 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,638 | -€2,010 | -€13,648 |
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 29 September 2026 via checked.be.