DYTS-Law: what changed
DYTS-Law
Largest movements
- Cash -€28,015
down €28,015 (-46.9%), from €59,768 to €31,753
mainly Contributions, distributions and other (-€62,494) and Tax, wage and social debts (-€17,952)
- Receivables within one year -€9,913
down €9,913 (-14.0%), from €70,586 to €60,673
of which Other amounts receivable: -€6,814
- Tangible fixed assets +€5,147
up €5,147 (+230%), from €2,242 to €7,389
- Tax, wage and social debts -€17,952
down €17,952 (-57.5%), from €31,201 to €13,248
of which Taxes: -€21,472
- Reserves -€13,886
down €13,886 (-91.7%), from €15,136 to €1,250
of which Distributable reserves: -€13,886
- Trade debts -€3,784
down €3,784 (-57.1%), from €6,625 to €2,841
- Other debts +€2,856
up €2,856 (+4.8%), from €59,638 to €62,494
- Gross operating margin -€21,027
down €21,027 (-26.1%), from €80,537 to €59,510
- Taxes -€11,349
down €11,349 (-47.7%), from €23,799 to €12,450
- Depreciation +€960
up €960 (+328%), from €293 to €1,253
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,612 | €99,833 | -€32,779 | -24.7% |
| Fixed assets | 21/28 | €2,242 | €7,389 | +€5,147 | +230% |
| Tangible fixed assets | 22/27 | €2,242 | €7,389 | +€5,147 | +230% |
| Furniture and vehicles | 24 | €2,242 | €7,389 | +€5,147 | +230% |
| Current assets | 29/58 | €130,370 | €92,444 | -€37,926 | -29.1% |
| Amounts receivable within one year | 40/41 | €70,586 | €60,673 | -€9,913 | -14.0% |
| Trade receivables | 40 | €3,099 | €0 | -€3,099 | -100% |
| Other amounts receivable | 41 | €67,487 | €60,673 | -€6,814 | -10.1% |
| Cash at bank and in hand | 54/58 | €59,768 | €31,753 | -€28,015 | -46.9% |
| Deferred charges and accrued income | 490/1 | €16 | €17 | +€1 | +6.0% |
| Total equity and liabilities | 10/49 | €132,612 | €99,833 | -€32,779 | -24.7% |
| Equity | 10/15 | €35,136 | €21,250 | -€13,886 | -39.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,136 | €1,250 | -€13,886 | -91.7% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €13,886 | €0 | -€13,886 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,476 | €78,583 | -€18,893 | -19.4% |
| Amounts payable within one year | 42/48 | €97,463 | €78,583 | -€18,881 | -19.4% |
| Trade debts | 44 | €6,625 | €2,841 | -€3,784 | -57.1% |
| Suppliers | 440/4 | €6,625 | €2,841 | -€3,784 | -57.1% |
| Taxes, remuneration and social security | 45 | €31,201 | €13,248 | -€17,952 | -57.5% |
| Taxes | 450/3 | €31,201 | €9,728 | -€21,472 | -68.8% |
| Remuneration and social security | 454/9 | - | €3,520 | +€3,520 | |
| Other amounts payable | 47/48 | €59,638 | €62,494 | +€2,856 | +4.8% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €1,253 | +€960 | +328% |
| Other operating charges | 640/8 | €387 | €700 | +€312 | +80.7% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €80,537 | €59,510 | -€21,027 | -26.1% |
| Operating profit (loss) | 9901 | €79,857 | €57,508 | -€22,349 | -28.0% |
| Financial income | 75/76B | €3,802 | €3,851 | +€49 | +1.3% |
| Recurring financial income | 75 | €3,802 | €3,851 | +€49 | +1.3% |
| Financial charges | 65/66B | €222 | €301 | +€79 | +35.8% |
| Recurring financial charges | 65 | €222 | €301 | +€79 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €83,437 | €61,058 | -€22,379 | -26.8% |
| Income taxes | 67/77 | €23,799 | €12,450 | -€11,349 | -47.7% |
| Profit (loss) for the period | 9904 | €59,638 | €48,608 | -€11,030 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,638 | €48,608 | -€11,030 | -18.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.