DYRISTEL: 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.
DYRISTEL
Largest movements
- Cash +€35,238
up €35,238 (+47.2%), from €74,615 to €109,853
mainly Net result for the year (+€82,843) and Depreciation (+€44,104)
- Tangible fixed assets -€7,041
down €7,041 (-1.3%), from €522,397 to €515,356
of which Land and buildings: -€31,127
- Reserves +€87,156
up €87,156 (+34.9%), from €249,419 to €336,575
- Other debts -€20,580
down €20,580 (-44.6%), from €46,105 to €25,525
- Debts after one year -€13,183
down €13,183 (-10.3%), from €127,736 to €114,553
of which Financial debts: -€7,183
- Trade debts -€9,836
down €9,836 (-36.6%), from €26,848 to €17,013
- Gross operating margin +€32,736
up €32,736 (+23.0%), from €142,640 to €175,376
- Taxes +€10,922
up €10,922 (+42.2%), from €25,896 to €36,818
- Depreciation +€2,199
up €2,199 (+5.2%), from €41,905 to €44,104
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 | €625,238 | €659,280 | +€34,043 | +5.4% |
| Fixed assets | 21/28 | €522,397 | €515,356 | -€7,041 | -1.3% |
| Tangible fixed assets | 22/27 | €522,397 | €515,356 | -€7,041 | -1.3% |
| Land and buildings | 22 | €488,423 | €457,296 | -€31,127 | -6.4% |
| Plant, machinery and equipment | 23 | €13,952 | €8,315 | -€5,637 | -40.4% |
| Furniture and vehicles | 24 | €20,022 | €49,745 | +€29,723 | +148% |
| Current assets | 29/58 | €102,840 | €143,924 | +€41,084 | +39.9% |
| Stocks and contracts in progress | 3 | €20,000 | €20,000 | = | 0.0% |
| Stocks | 30/36 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €274 | €4,699 | +€4,425 | +1,615% |
| Trade receivables | 40 | €274 | €0 | -€274 | -100% |
| Other amounts receivable | 41 | €0 | €4,699 | +€4,699 | |
| Cash at bank and in hand | 54/58 | €74,615 | €109,853 | +€35,238 | +47.2% |
| Deferred charges and accrued income | 490/1 | €7,951 | €9,372 | +€1,422 | +17.9% |
| Total equity and liabilities | 10/49 | €625,238 | €659,280 | +€34,043 | +5.4% |
| Equity | 10/15 | €357,115 | €439,958 | +€82,843 | +23.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €87,696 | €83,383 | -€4,313 | -4.9% |
| Reserves | 13 | €249,419 | €336,575 | +€87,156 | +34.9% |
| Distributable reserves | 133 | €249,419 | €336,575 | +€87,156 | +34.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €268,123 | €219,322 | -€48,801 | -18.2% |
| Amounts payable after more than one year | 17 | €127,736 | €114,553 | -€13,183 | -10.3% |
| Financial debts | 170/4 | €112,236 | €105,053 | -€7,183 | -6.4% |
| Other amounts payable | 178/9 | €15,500 | €9,500 | -€6,000 | -38.7% |
| Amounts payable within one year | 42/48 | €137,578 | €102,803 | -€34,775 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €38,246 | €42,790 | +€4,544 | +11.9% |
| Financial debts | 43 | €9,243 | €3,382 | -€5,861 | -63.4% |
| Credit institutions | 430/8 | €9,243 | €3,382 | -€5,861 | -63.4% |
| Trade debts | 44 | €26,848 | €17,013 | -€9,836 | -36.6% |
| Suppliers | 440/4 | €26,848 | €17,013 | -€9,836 | -36.6% |
| Taxes, remuneration and social security | 45 | €17,136 | €14,094 | -€3,042 | -17.8% |
| Taxes | 450/3 | €17,136 | €14,094 | -€3,042 | -17.8% |
| Other amounts payable | 47/48 | €46,105 | €25,525 | -€20,580 | -44.6% |
| Accrued charges and deferred income | 492/3 | €2,809 | €1,966 | -€843 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,905 | €44,104 | +€2,199 | +5.2% |
| Other operating charges | 640/8 | €5,245 | €5,267 | +€21 | +0.4% |
| Gross operating margin | 9900 | €142,640 | €175,376 | +€32,736 | +23.0% |
| Operating profit (loss) | 9901 | €95,489 | €126,005 | +€30,516 | +32.0% |
| Financial income | 75/76B | €155 | €205 | +€50 | +32.2% |
| Recurring financial income | 75 | €155 | €205 | +€50 | +32.2% |
| Financial charges | 65/66B | €7,440 | €6,549 | -€891 | -12.0% |
| Recurring financial charges | 65 | €7,440 | €6,549 | -€891 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €88,204 | €119,661 | +€31,457 | +35.7% |
| Income taxes | 67/77 | €25,896 | €36,818 | +€10,922 | +42.2% |
| Profit (loss) for the period | 9904 | €62,308 | €82,843 | +€20,535 | +33.0% |
| Transfer from tax-exempt reserves | 789 | €4,313 | €4,313 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,621 | €87,156 | +€20,535 | +30.8% |
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 23 October 2026 via checked.be.