DYSIS: 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.
DYSIS
Largest movements
- Current investments +€20,000
up €20,000, from €0 to €20,000
- Cash -€14,754
down €14,754 (-40.4%), from €36,542 to €21,788
mainly Current investments (-€20,000) and Investment in fixed assets (net) (-€9,062)
- Tangible fixed assets +€3,147
up €3,147 (+20.8%), from €15,100 to €18,247
of which Furniture and vehicles: +€6,196
- Receivables within one year -€1,100
down €1,100 (-13.7%), from €8,002 to €6,902
of which Trade receivables: -€4,799
- Reserves +€7,231
up €7,231 (+14.6%), from €49,377 to €56,607
- Gross operating margin -€6,969
down €6,969 (-26.7%), from €26,094 to €19,124
- Taxes -€2,041
down €2,041 (-32.1%), from €6,359 to €4,318
- Depreciation +€1,259
up €1,259 (+27.0%), from €4,656 to €5,915
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 | €61,797 | €69,734 | +€7,937 | +12.8% |
| Fixed assets | 21/28 | €15,100 | €18,247 | +€3,147 | +20.8% |
| Tangible fixed assets | 22/27 | €15,100 | €18,247 | +€3,147 | +20.8% |
| Plant, machinery and equipment | 23 | €1,779 | €1,063 | -€716 | -40.2% |
| Furniture and vehicles | 24 | €648 | €6,844 | +€6,196 | +956.0% |
| Other tangible fixed assets | 26 | €12,673 | €10,340 | -€2,333 | -18.4% |
| Current assets | 29/58 | €46,697 | €51,487 | +€4,790 | +10.3% |
| Amounts receivable within one year | 40/41 | €8,002 | €6,902 | -€1,100 | -13.7% |
| Trade receivables | 40 | €7,982 | €3,183 | -€4,799 | -60.1% |
| Other amounts receivable | 41 | €20 | €3,719 | +€3,699 | +18721.5% |
| Current investments | 50/53 | €0 | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €36,542 | €21,788 | -€14,754 | -40.4% |
| Deferred charges and accrued income | 490/1 | €2,153 | €2,797 | +€644 | +29.9% |
| Total equity and liabilities | 10/49 | €61,797 | €69,734 | +€7,937 | +12.8% |
| Equity | 10/15 | €54,377 | €61,607 | +€7,231 | +13.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,377 | €56,607 | +€7,231 | +14.6% |
| Distributable reserves | 133 | €49,377 | €56,607 | +€7,231 | +14.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,421 | €8,127 | +€706 | +9.5% |
| Amounts payable within one year | 42/48 | €7,421 | €8,127 | +€706 | +9.5% |
| Financial debts | 43 | €321 | €264 | -€57 | -17.8% |
| Credit institutions | 430/8 | €321 | €264 | -€57 | -17.8% |
| Trade debts | 44 | €2,075 | €2,255 | +€180 | +8.7% |
| Suppliers | 440/4 | €2,075 | €2,255 | +€180 | +8.7% |
| Taxes, remuneration and social security | 45 | €4,171 | €4,121 | -€50 | -1.2% |
| Taxes | 450/3 | €4,171 | €4,121 | -€50 | -1.2% |
| Other amounts payable | 47/48 | €853 | €1,486 | +€633 | +74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,656 | €5,915 | +€1,259 | +27.0% |
| Other operating charges | 640/8 | €623 | €775 | +€152 | +24.5% |
| Non-recurring operating charges | 66A | €554 | €0 | -€554 | -100.0% |
| Gross operating margin | 9900 | €26,094 | €19,124 | -€6,969 | -26.7% |
| Operating profit (loss) | 9901 | €20,261 | €12,434 | -€7,827 | -38.6% |
| Financial income | 75/76B | €0 | €124 | +€124 | |
| Recurring financial income | 75 | €0 | €124 | +€124 | |
| Financial charges | 65/66B | €288 | €176 | -€113 | -39.0% |
| Recurring financial charges | 65 | €288 | €176 | -€113 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €19,972 | €12,382 | -€7,590 | -38.0% |
| Income taxes | 67/77 | €6,359 | €4,318 | -€2,041 | -32.1% |
| Profit (loss) for the period | 9904 | €13,613 | €8,064 | -€5,549 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,613 | €8,064 | -€5,549 | -40.8% |
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 10 October 2026 via checked.be.