DYOS: 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.
DYOS
Largest movements
- Stocks and contracts -€24,950
down €24,950 (-63.2%), from €39,450 to €14,500
- Receivables within one year +€19,983
up €19,983 (+6.1%), from €330,011 to €349,994
of which Trade receivables: +€19,606
- Cash -€7,000
down €7,000 (-46.7%), from €15,000 to €8,000
mainly Net result for the year (-€35,447) and Receivables within one year (-€19,983)
- Profit (loss) carried forward -€35,447
down €35,447 (-26.1%), from €135,576 to €100,129
- Trade debts +€24,570
up €24,570 (+5.5%), from €443,741 to €468,310
- Purchases and services +€42,377
up €42,377 (+36.6%), from €115,696 to €158,073
- Turnover +€36,654
up €36,654 (+50.8%), from €72,131 to €108,785
- Gross operating margin -€5,870
down €5,870 (-15.8%), from -€37,154 to -€43,025
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 | €609,151 | €599,972 | -€9,179 | -1.5% |
| Fixed assets | 21/28 | €4,163 | €1,559 | -€2,604 | -62.6% |
| Tangible fixed assets | 22/27 | €3,913 | €1,309 | -€2,604 | -66.6% |
| Plant, machinery and equipment | 23 | €2,359 | €1,309 | -€1,050 | -44.5% |
| Furniture and vehicles | 24 | €1,554 | €0 | -€1,554 | -100% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €604,988 | €598,413 | -€6,575 | -1.1% |
| Amounts receivable after more than one year | 29 | €214,000 | €214,000 | = | 0.0% |
| Other amounts receivable | 291 | €214,000 | €214,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €39,450 | €14,500 | -€24,950 | -63.2% |
| Stocks | 30/36 | €39,450 | €14,500 | -€24,950 | -63.2% |
| Amounts receivable within one year | 40/41 | €330,011 | €349,994 | +€19,983 | +6.1% |
| Trade receivables | 40 | €329,026 | €348,632 | +€19,606 | +6.0% |
| Other amounts receivable | 41 | €985 | €1,362 | +€377 | +38.2% |
| Cash at bank and in hand | 54/58 | €15,000 | €8,000 | -€7,000 | -46.7% |
| Deferred charges and accrued income | 490/1 | €6,527 | €11,920 | +€5,393 | +82.6% |
| Total equity and liabilities | 10/49 | €609,151 | €599,972 | -€9,179 | -1.5% |
| Equity | 10/15 | €156,036 | €120,589 | -€35,447 | -22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| 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 | €135,576 | €100,129 | -€35,447 | -26.1% |
| Amounts payable | 17/49 | €453,115 | €479,383 | +€26,268 | +5.8% |
| Amounts payable within one year | 42/48 | €452,284 | €478,572 | +€26,288 | +5.8% |
| Trade debts | 44 | €443,741 | €468,310 | +€24,570 | +5.5% |
| Suppliers | 440/4 | €443,741 | €468,310 | +€24,570 | +5.5% |
| Taxes, remuneration and social security | 45 | €8,543 | €10,262 | +€1,718 | +20.1% |
| Taxes | 450/3 | €8,543 | €10,262 | +€1,718 | +20.1% |
| Accrued charges and deferred income | 492/3 | €831 | €811 | -€20 | -2.4% |
| Turnover | 70 | €72,131 | €108,785 | +€36,654 | +50.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €115,696 | €158,073 | +€42,377 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,375 | €2,604 | -€771 | -22.8% |
| Other operating charges | 640/8 | €936 | €1,124 | +€188 | +20.1% |
| Gross operating margin | 9900 | -€37,154 | -€43,025 | -€5,870 | -15.8% |
| Operating profit (loss) | 9901 | -€41,465 | -€46,752 | -€5,288 | -12.8% |
| Financial income | 75/76B | €10,873 | €11,960 | +€1,087 | +10.0% |
| Recurring financial income | 75 | €7,123 | €11,960 | +€4,837 | +67.9% |
| Non-recurring financial income | 76B | €3,750 | €0 | -€3,750 | -100% |
| Financial charges | 65/66B | €479 | €424 | -€56 | -11.6% |
| Recurring financial charges | 65 | €479 | €424 | -€56 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,071 | -€35,216 | -€4,145 | -13.3% |
| Income taxes | 67/77 | €234 | €231 | -€3 | -1.3% |
| Profit (loss) for the period | 9904 | -€31,305 | -€35,447 | -€4,142 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,305 | -€35,447 | -€4,142 | -13.2% |
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 13 October 2026 via checked.be.