DYVINS: 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.
DYVINS
Largest movements
- Cash +€3,798
up €3,798 (+165.0%), from €2,302 to €6,100
mainly Receivables within one year (+€3,653) and Net result for the year (+€3,546)
- Receivables within one year -€3,653
down €3,653 (-40.7%), from €8,967 to €5,313
of which Trade receivables: -€3,348
- Stocks and contracts -€3,472
down €3,472 (-44.6%), from €7,780 to €4,309
- Deferred charges and accrued income -€1,730
down €1,730 (-94.7%), from €1,828 to €98
- Financial fixed assets +€500
new in 2025: €500
- Trade debts -€4,905
down €4,905 (-84.0%), from €5,840 to €935
- Profit (loss) carried forward +€1,912
up €1,912 (+34.1%), from €5,606 to €7,519
- Tax, wage and social debts -€1,340
down €1,340 (-84.5%), from €1,585 to €245
- Other operating charges +€1,306
up €1,306 (+15.1%), from €8,631 to €9,937
- Gross operating margin +€720
up €720 (+5.2%), from €13,864 to €14,584
- Financial charges -€172
down €172 (-99.0%), from €174 to €2
- Taxes -€147
down €147 (-10.9%), from €1,344 to €1,197
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 | €20,877 | €16,319 | -€4,558 | -21.8% |
| Fixed assets | 21/28 | - | €500 | +€500 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €20,877 | €15,819 | -€5,058 | -24.2% |
| Stocks and contracts in progress | 3 | €7,780 | €4,309 | -€3,472 | -44.6% |
| Stocks | 30/36 | €7,780 | €4,309 | -€3,472 | -44.6% |
| Amounts receivable within one year | 40/41 | €8,967 | €5,313 | -€3,653 | -40.7% |
| Trade receivables | 40 | €5,900 | €2,552 | -€3,348 | -56.7% |
| Other amounts receivable | 41 | €3,067 | €2,762 | -€305 | -10.0% |
| Cash at bank and in hand | 54/58 | €2,302 | €6,100 | +€3,798 | +165.0% |
| Deferred charges and accrued income | 490/1 | €1,828 | €98 | -€1,730 | -94.7% |
| Total equity and liabilities | 10/49 | €20,877 | €16,319 | -€4,558 | -21.8% |
| Equity | 10/15 | €11,806 | €13,719 | +€1,912 | +16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,606 | €7,519 | +€1,912 | +34.1% |
| Amounts payable | 17/49 | €9,071 | €2,601 | -€6,470 | -71.3% |
| Amounts payable within one year | 42/48 | €8,997 | €2,601 | -€6,396 | -71.1% |
| Trade debts | 44 | €5,840 | €935 | -€4,905 | -84.0% |
| Suppliers | 440/4 | €5,840 | €935 | -€4,905 | -84.0% |
| Taxes, remuneration and social security | 45 | €1,585 | €245 | -€1,340 | -84.5% |
| Taxes | 450/3 | €1,585 | €245 | -€1,340 | -84.5% |
| Other amounts payable | 47/48 | €1,572 | €1,420 | -€152 | -9.6% |
| Accrued charges and deferred income | 492/3 | €74 | €0 | -€74 | -100.0% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €8,631 | €9,937 | +€1,306 | +15.1% |
| Non-recurring operating charges | 66A | €30 | €0 | -€30 | -100.0% |
| Gross operating margin | 9900 | €13,864 | €14,584 | +€720 | +5.2% |
| Operating profit (loss) | 9901 | €5,203 | €4,647 | -€556 | -10.7% |
| Financial income | 75/76B | €81 | €98 | +€17 | +20.5% |
| Recurring financial income | 75 | €81 | €98 | +€17 | +20.5% |
| Financial charges | 65/66B | €174 | €2 | -€172 | -99.0% |
| Recurring financial charges | 65 | €174 | €2 | -€172 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €5,110 | €4,743 | -€367 | -7.2% |
| Income taxes | 67/77 | €1,344 | €1,197 | -€147 | -10.9% |
| Profit (loss) for the period | 9904 | €3,766 | €3,546 | -€220 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,766 | €3,546 | -€220 | -5.8% |
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 7 October 2026 via checked.be.