DYVO: 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.
DYVO
Largest movements
- Tangible fixed assets -€103,191
down €103,191 (-27.9%), from €369,605 to €266,414
of which Other tangible fixed assets: -€97,495
- Stocks and contracts -€27,473
no longer reported in 2025 (was €27,473)
- Receivables within one year +€15,606
up €15,606 (+50.8%), from €30,709 to €46,316
of which Other amounts receivable: +€42,883
- Receivables after one year -€15,390
down €15,390 (-68.2%), from €22,572 to €7,182
- Cash +€12,918
up €12,918 (+648.1%), from €1,993 to €14,911
- Debts after one year -€75,586
down €75,586 (-16.8%), from €449,559 to €373,973
- Profit (loss) carried forward -€27,046
down €27,046 (-33.9%), from -€79,671 to -€106,717
- Tax, wage and social debts -€16,079
down €16,079 (-90.2%), from €17,817 to €1,738
of which Taxes: -€12,018
- Other debts +€5,084
up €5,084 (+15.1%), from €33,573 to €38,657
- Gross operating margin -€129,226
down €129,226 (-76.8%), from €168,210 to €38,985
- Staff costs -€75,131
no longer reported in 2025 (was €75,131)
- Depreciation -€7,443
down €7,443 (-13.1%), from €56,778 to €49,336
- Financial charges -€5,264
down €5,264 (-66.6%), from €7,907 to €2,642
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €469,096 | €354,795 | -€114,300 | -24.4% |
| Fixed assets | 21/28 | €373,125 | €269,934 | -€103,191 | -27.7% |
| Tangible fixed assets | 22/27 | €369,605 | €266,414 | -€103,191 | -27.9% |
| Plant, machinery and equipment | 23 | €4,583 | €1,551 | -€3,031 | -66.1% |
| Furniture and vehicles | 24 | €4,475 | €1,810 | -€2,665 | -59.5% |
| Other tangible fixed assets | 26 | €360,548 | €263,052 | -€97,495 | -27.0% |
| Financial fixed assets | 28 | €3,520 | €3,520 | = | 0.0% |
| Current assets | 29/58 | €95,970 | €84,861 | -€11,109 | -11.6% |
| Amounts receivable after more than one year | 29 | €22,572 | €7,182 | -€15,390 | -68.2% |
| Other amounts receivable | 291 | €22,572 | €7,182 | -€15,390 | -68.2% |
| Stocks and contracts in progress | 3 | €27,473 | - | -€27,473 | |
| Stocks | 30/36 | €27,473 | - | -€27,473 | |
| Amounts receivable within one year | 40/41 | €30,709 | €46,316 | +€15,606 | +50.8% |
| Trade receivables | 40 | €30,294 | €3,017 | -€27,277 | -90.0% |
| Other amounts receivable | 41 | €416 | €43,299 | +€42,883 | +10312.9% |
| Cash at bank and in hand | 54/58 | €1,993 | €14,911 | +€12,918 | +648.1% |
| Deferred charges and accrued income | 490/1 | €13,223 | €16,452 | +€3,229 | +24.4% |
| Total equity and liabilities | 10/49 | €469,096 | €354,795 | -€114,300 | -24.4% |
| Equity | 10/15 | -€61,071 | -€88,117 | -€27,046 | -44.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,671 | -€106,717 | -€27,046 | -33.9% |
| Amounts payable | 17/49 | €530,167 | €442,912 | -€87,255 | -16.5% |
| Amounts payable after more than one year | 17 | €449,559 | €373,973 | -€75,586 | -16.8% |
| Financial debts | 170/4 | €449,559 | €373,973 | -€75,586 | -16.8% |
| Amounts payable within one year | 42/48 | €80,608 | €68,939 | -€11,669 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €23,426 | €24,492 | +€1,066 | +4.6% |
| Financial debts | 43 | €721 | - | -€721 | |
| Credit institutions | 430/8 | €721 | - | -€721 | |
| Trade debts | 44 | €5,071 | €4,051 | -€1,020 | -20.1% |
| Suppliers | 440/4 | €5,071 | €4,051 | -€1,020 | -20.1% |
| Taxes, remuneration and social security | 45 | €17,817 | €1,738 | -€16,079 | -90.2% |
| Taxes | 450/3 | €13,756 | €1,738 | -€12,018 | -87.4% |
| Remuneration and social security | 454/9 | €4,061 | - | -€4,061 | |
| Other amounts payable | 47/48 | €33,573 | €38,657 | +€5,084 | +15.1% |
| Remuneration, social security and pensions | 62 | €75,131 | - | -€75,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,778 | €49,336 | -€7,443 | -13.1% |
| Other operating charges | 640/8 | €1,414 | €688 | -€726 | -51.4% |
| Gross operating margin | 9900 | €168,210 | €38,985 | -€129,226 | -76.8% |
| Operating profit (loss) | 9901 | €34,887 | -€11,039 | -€45,926 | |
| Financial income | 75/76B | €705 | €1,345 | +€640 | +90.8% |
| Recurring financial income | 75 | €705 | €1,345 | +€640 | +90.8% |
| Financial charges | 65/66B | €7,907 | €2,642 | -€5,264 | -66.6% |
| Recurring financial charges | 65 | €7,907 | €2,642 | -€5,264 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €27,685 | -€12,336 | -€40,021 | |
| Income taxes | 67/77 | €98 | €76 | -€23 | -22.9% |
| Profit (loss) for the period | 9904 | €27,587 | -€12,412 | -€39,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,587 | -€12,412 | -€39,999 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.