DYVA: what changed
Two fiscal 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.
DYVA
Largest movements
- Cash +€18,145
up €18,145 (+46.7%), from €38,884 to €57,029
mainly Other debts (+€28,829) and Depreciation (+€17,362)
- Tangible fixed assets -€9,111
down €9,111 (-12.3%), from €74,156 to €65,046
of which Land and buildings: -€12,551
- Other debts +€28,829
up €28,829 (+46.3%), from €62,250 to €91,078
- Debts after one year -€15,249
down €15,249 (-59.4%), from €25,678 to €10,428
- Trade debts -€2,126
down €2,126 (-61.0%), from €3,484 to €1,358
- Gross operating margin -€899
down €899 (-2.7%), from €33,018 to €32,119
- Staff costs +€491
up €491 (+4.9%), from €10,078 to €10,569
- Depreciation -€475
down €475 (-2.7%), from €17,836 to €17,362
- Financial charges -€435
down €435 (-23.5%), from €1,855 to €1,420
of which Financial charges: -€436
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 | €113,221 | €123,005 | +€9,785 | +8.6% |
| Fixed assets | 21/28 | €74,337 | €65,286 | -€9,051 | -12.2% |
| Tangible fixed assets | 22/27 | €74,156 | €65,046 | -€9,111 | -12.3% |
| Land and buildings | 22 | €63,305 | €50,755 | -€12,551 | -19.8% |
| Plant, machinery and equipment | 23 | €10,851 | €14,291 | +€3,440 | +31.7% |
| Financial fixed assets | 28 | €181 | €241 | +€60 | +33.2% |
| Current assets | 29/58 | €38,884 | €57,719 | +€18,835 | +48.4% |
| Amounts receivable within one year | 40/41 | - | €690 | +€690 | |
| Trade receivables | 40 | - | €368 | +€368 | |
| Other amounts receivable | 41 | - | €322 | +€322 | |
| Cash at bank and in hand | 54/58 | €38,884 | €57,029 | +€18,145 | +46.7% |
| Total equity and liabilities | 10/49 | €113,221 | €123,005 | +€9,785 | +8.6% |
| Equity | 10/15 | €3,740 | €2,611 | -€1,128 | -30.2% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,323 | €1,323 | = | 0.0% |
| Distributable reserves | 133 | €1,323 | €1,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,984 | -€5,112 | -€1,128 | -28.3% |
| Amounts payable | 17/49 | €109,481 | €120,394 | +€10,913 | +10.0% |
| Amounts payable after more than one year | 17 | €25,678 | €10,428 | -€15,249 | -59.4% |
| Financial debts | 170/4 | €25,678 | €10,428 | -€15,249 | -59.4% |
| Amounts payable within one year | 42/48 | €83,804 | €109,966 | +€26,162 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €14,788 | €15,249 | +€461 | +3.1% |
| Trade debts | 44 | €3,484 | €1,358 | -€2,126 | -61.0% |
| Suppliers | 440/4 | €3,484 | €1,358 | -€2,126 | -61.0% |
| Taxes, remuneration and social security | 45 | €3,282 | €2,280 | -€1,001 | -30.5% |
| Taxes | 450/3 | €3,282 | €2,280 | -€1,001 | -30.5% |
| Other amounts payable | 47/48 | €62,250 | €91,078 | +€28,829 | +46.3% |
| Non-recurring operating income | 76A | - | €2,296 | +€2,296 | |
| Remuneration, social security and pensions | 62 | €10,078 | €10,569 | +€491 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,836 | €17,362 | -€475 | -2.7% |
| Other operating charges | 640/8 | €1,871 | €2,090 | +€219 | +11.7% |
| Gross operating margin | 9900 | €33,018 | €32,119 | -€899 | -2.7% |
| Operating profit (loss) | 9901 | €3,232 | €2,098 | -€1,134 | -35.1% |
| Financial charges | 65/66B | €1,855 | €1,420 | -€435 | -23.5% |
| Recurring financial charges | 65 | €1,855 | €1,420 | -€436 | -23.5% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €1,377 | €679 | -€699 | -50.7% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €1,238 | €538 | -€700 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,238 | €538 | -€700 | -56.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.