DYST Cappello: 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.
DYST Cappello
Largest movements
- Stocks and contracts +€12,093
up €12,093 (+3.7%), from €329,882 to €341,975
- Intangible fixed assets +€7,681
new in 2026: €7,681
- Other debts +€13,240
up €13,240 (+8.1%), from €162,958 to €176,199
- Profit (loss) carried forward -€10,120
down €10,120 (-513%), from -€1,973 to -€12,093
- Trade debts +€5,826
up €5,826 (+17.9%), from €32,631 to €38,457
- Short-term financial debts +€5,704
up €5,704 (+5.7%), from €100,000 to €105,704
of which Credit institutions: +€5,704
- Tax, wage and social debts +€4,138
up €4,138 (+116%), from €3,564 to €7,703
of which Remuneration and social security: +€4,653
- Gross operating margin +€4,751
up €4,751 (+15.0%), from €31,689 to €36,440
- Staff costs +€1,292
up €1,292 (+3.5%), from €37,288 to €38,580
- Financial charges -€1,121
down €1,121 (-17.5%), from €6,387 to €5,267
- Depreciation +€868
up €868 (+53.4%), from €1,625 to €2,494
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,680 | €358,470 | +€18,790 | +5.5% |
| Fixed assets | 21/28 | €2,463 | €9,717 | +€7,254 | +295% |
| Intangible fixed assets | 21 | - | €7,681 | +€7,681 | |
| Tangible fixed assets | 22/27 | €2,363 | €1,936 | -€426 | -18.0% |
| Plant, machinery and equipment | 23 | €1,450 | €1,440 | -€10 | -0.7% |
| Furniture and vehicles | 24 | €912 | €496 | -€416 | -45.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €337,218 | €348,753 | +€11,535 | +3.4% |
| Stocks and contracts in progress | 3 | €329,882 | €341,975 | +€12,093 | +3.7% |
| Stocks | 30/36 | €329,882 | €341,975 | +€12,093 | +3.7% |
| Amounts receivable within one year | 40/41 | €3,878 | €3,732 | -€146 | -3.8% |
| Trade receivables | 40 | €3,878 | €3,691 | -€187 | -4.8% |
| Other amounts receivable | 41 | - | €41 | +€41 | |
| Cash at bank and in hand | 54/58 | €1,786 | €369 | -€1,417 | -79.3% |
| Deferred charges and accrued income | 490/1 | €1,672 | €2,677 | +€1,005 | +60.1% |
| Total equity and liabilities | 10/49 | €339,680 | €358,470 | +€18,790 | +5.5% |
| Equity | 10/15 | €40,527 | €30,407 | -€10,120 | -25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,900 | €23,900 | = | 0.0% |
| Distributable reserves | 133 | €23,900 | €23,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,973 | -€12,093 | -€10,120 | -513% |
| Amounts payable | 17/49 | €299,154 | €328,063 | +€28,909 | +9.7% |
| Amounts payable within one year | 42/48 | €299,154 | €328,063 | +€28,909 | +9.7% |
| Financial debts | 43 | €100,000 | €105,704 | +€5,704 | +5.7% |
| Credit institutions | 430/8 | - | €5,704 | +€5,704 | |
| Other loans | 439 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €32,631 | €38,457 | +€5,826 | +17.9% |
| Suppliers | 440/4 | €32,631 | €38,457 | +€5,826 | +17.9% |
| Taxes, remuneration and social security | 45 | €3,564 | €7,703 | +€4,138 | +116% |
| Taxes | 450/3 | €2,876 | €2,361 | -€515 | -17.9% |
| Remuneration and social security | 454/9 | €688 | €5,342 | +€4,653 | +676% |
| Other amounts payable | 47/48 | €162,958 | €176,199 | +€13,240 | +8.1% |
| Remuneration, social security and pensions | 62 | €37,288 | €38,580 | +€1,292 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,625 | €2,494 | +€868 | +53.4% |
| Other operating charges | 640/8 | €600 | €528 | -€72 | -12.1% |
| Gross operating margin | 9900 | €31,689 | €36,440 | +€4,751 | +15.0% |
| Operating profit (loss) | 9901 | -€7,824 | -€5,162 | +€2,662 | +34.0% |
| Financial income | 75/76B | €72 | €309 | +€236 | +326% |
| Recurring financial income | 75 | €72 | €309 | +€236 | +326% |
| Financial charges | 65/66B | €6,387 | €5,267 | -€1,121 | -17.5% |
| Recurring financial charges | 65 | €6,387 | €5,267 | -€1,121 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,139 | -€10,120 | +€4,019 | +28.4% |
| Profit (loss) for the period | 9904 | -€14,139 | -€10,120 | +€4,019 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,139 | -€10,120 | +€4,019 | +28.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.