DYPSIM: 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.
DYPSIM
Largest movements
- Receivables within one year -€421,124
down €421,124 (-61.4%), from €685,473 to €264,349
of which Trade receivables: -€398,098
- Cash +€258,389
up €258,389 (+48.6%), from €531,244 to €789,633
mainly Receivables within one year (+€421,124) and Net result for the year (+€96,924)
- Tangible fixed assets +€63,922
up €63,922 (+1,410%), from €4,535 to €68,456
of which Furniture and vehicles: +€64,452
- Other debts -€174,122
down €174,122 (-32.2%), from €540,621 to €366,499
- Reserves +€96,924
up €96,924 (+16.2%), from €597,458 to €694,382
of which Distributable reserves: +€96,924
- Tax, wage and social debts -€24,005
down €24,005 (-77.0%), from €31,179 to €7,173
of which Remuneration and social security: -€14,184
- Gross operating margin -€94,887
down €94,887 (-33.9%), from €279,795 to €184,908
- Staff costs -€89,137
down €89,137 (-66.9%), from €133,176 to €44,039
- Write-downs +€72,244
up €72,244 (+98.3%), from -€73,498 to -€1,254
- Taxes -€30,209
down €30,209 (-44.1%), from €68,526 to €38,317
- Depreciation -€8,160
down €8,160 (-68.7%), from €11,873 to €3,714
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 | €1,227,726 | €1,124,860 | -€102,866 | -8.4% |
| Fixed assets | 21/28 | €4,993 | €68,652 | +€63,659 | +1,275% |
| Intangible fixed assets | 21 | €458 | €196 | -€263 | -57.3% |
| Tangible fixed assets | 22/27 | €4,535 | €68,456 | +€63,922 | +1,410% |
| Plant, machinery and equipment | 23 | €708 | €177 | -€531 | -75.0% |
| Furniture and vehicles | 24 | €3,827 | €68,279 | +€64,452 | +1,684% |
| Current assets | 29/58 | €1,222,733 | €1,056,208 | -€166,525 | -13.6% |
| Amounts receivable within one year | 40/41 | €685,473 | €264,349 | -€421,124 | -61.4% |
| Trade receivables | 40 | €611,023 | €212,925 | -€398,098 | -65.2% |
| Other amounts receivable | 41 | €74,450 | €51,424 | -€23,026 | -30.9% |
| Cash at bank and in hand | 54/58 | €531,244 | €789,633 | +€258,389 | +48.6% |
| Deferred charges and accrued income | 490/1 | €6,016 | €2,226 | -€3,790 | -63.0% |
| Total equity and liabilities | 10/49 | €1,227,726 | €1,124,860 | -€102,866 | -8.4% |
| Equity | 10/15 | €621,082 | €718,006 | +€96,924 | +15.6% |
| Contributions | 10/11 | €23,624 | €23,624 | = | 0.0% |
| Reserves | 13 | €597,458 | €694,382 | +€96,924 | +16.2% |
| Non-distributable reserves | 130/1 | €3,602 | €3,602 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,602 | €3,602 | = | 0.0% |
| Distributable reserves | 133 | €593,855 | €690,779 | +€96,924 | +16.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €606,644 | €406,855 | -€199,789 | -32.9% |
| Amounts payable within one year | 42/48 | €599,272 | €398,542 | -€200,730 | -33.5% |
| Trade debts | 44 | €27,473 | €24,870 | -€2,602 | -9.5% |
| Suppliers | 440/4 | €27,473 | €24,870 | -€2,602 | -9.5% |
| Taxes, remuneration and social security | 45 | €31,179 | €7,173 | -€24,005 | -77.0% |
| Taxes | 450/3 | €14,058 | €4,237 | -€9,821 | -69.9% |
| Remuneration and social security | 454/9 | €17,121 | €2,937 | -€14,184 | -82.8% |
| Other amounts payable | 47/48 | €540,621 | €366,499 | -€174,122 | -32.2% |
| Accrued charges and deferred income | 492/3 | €7,372 | €8,312 | +€941 | +12.8% |
| Remuneration, social security and pensions | 62 | €133,176 | €44,039 | -€89,137 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,873 | €3,714 | -€8,160 | -68.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€73,498 | -€1,254 | +€72,244 | +98.3% |
| Other operating charges | 640/8 | €8,847 | €5,814 | -€3,032 | -34.3% |
| Gross operating margin | 9900 | €279,795 | €184,908 | -€94,887 | -33.9% |
| Operating profit (loss) | 9901 | €199,397 | €132,595 | -€66,803 | -33.5% |
| Financial income | 75/76B | €13,781 | €11,849 | -€1,932 | -14.0% |
| Recurring financial income | 75 | €13,781 | €11,849 | -€1,932 | -14.0% |
| Financial charges | 65/66B | €7,462 | €9,204 | +€1,742 | +23.3% |
| Recurring financial charges | 65 | €7,462 | €9,204 | +€1,742 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €205,717 | €135,241 | -€70,476 | -34.3% |
| Income taxes | 67/77 | €68,526 | €38,317 | -€30,209 | -44.1% |
| Profit (loss) for the period | 9904 | €137,191 | €96,924 | -€40,267 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €137,191 | €96,924 | -€40,267 | -29.4% |
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 29 October 2026 via checked.be.