DYSS: 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.
DYSS
Largest movements
- Financial fixed assets -€526,400
down €526,400 (-11.9%), from €4.4m to €3.9m
- Cash +€406,824
up €406,824 (+217%), from €187,641 to €594,465
mainly Investment in fixed assets (net) (+€343,926) and Net result for the year (+€186,896)
- Tangible fixed assets +€114,191
up €114,191 (+18.5%), from €618,861 to €733,052
of which Furniture and vehicles: +€123,406
- Receivables within one year +€103,274
up €103,274 (+7.3%), from €1.4m to €1.5m
of which Other amounts receivable: +€61,589
- Reserves +€186,896
up €186,896 (+11.2%), from €1.7m to €1.9m
- Gross operating margin -€294,226
down €294,226 (-32.5%), from €904,493 to €610,268
- Financial income +€100,040
up €100,040 (+87.0%), from €115,000 to €215,040
- Taxes -€88,692
down €88,692 (-95.5%), from €92,913 to €4,221
- Staff costs +€42,340
up €42,340 (+8.7%), from €488,124 to €530,464
- Depreciation +€34,348
up €34,348 (+101%), from €33,935 to €68,283
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.
Derived cash bridge
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 | €6,664,683 | €6,768,300 | +€103,617 | +1.6% |
| Fixed assets | 21/28 | €5,054,291 | €4,642,082 | -€412,209 | -8.2% |
| Tangible fixed assets | 22/27 | €618,861 | €733,052 | +€114,191 | +18.5% |
| Land and buildings | 22 | €575,761 | €567,426 | -€8,335 | -1.4% |
| Plant, machinery and equipment | 23 | €3,164 | €2,285 | -€880 | -27.8% |
| Furniture and vehicles | 24 | €39,935 | €163,341 | +€123,406 | +309% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €4,435,430 | €3,909,030 | -€526,400 | -11.9% |
| Current assets | 29/58 | €1,610,392 | €2,126,218 | +€515,826 | +32.0% |
| Amounts receivable within one year | 40/41 | €1,406,648 | €1,509,922 | +€103,274 | +7.3% |
| Trade receivables | 40 | €6,444 | €48,129 | +€41,685 | +647% |
| Other amounts receivable | 41 | €1,400,204 | €1,461,793 | +€61,589 | +4.4% |
| Cash at bank and in hand | 54/58 | €187,641 | €594,465 | +€406,824 | +217% |
| Deferred charges and accrued income | 490/1 | €16,103 | €21,831 | +€5,728 | +35.6% |
| Total equity and liabilities | 10/49 | €6,664,683 | €6,768,300 | +€103,617 | +1.6% |
| Equity | 10/15 | €1,685,865 | €1,872,761 | +€186,896 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,667,265 | €1,854,161 | +€186,896 | +11.2% |
| Distributable reserves | 133 | €1,667,265 | €1,854,161 | +€186,896 | +11.2% |
| Amounts payable | 17/49 | €4,978,817 | €4,895,539 | -€83,278 | -1.7% |
| Amounts payable after more than one year | 17 | €1,014,648 | €954,886 | -€59,763 | -5.9% |
| Financial debts | 170/4 | €1,014,648 | €954,886 | -€59,763 | -5.9% |
| Amounts payable within one year | 42/48 | €3,964,169 | €3,926,346 | -€37,823 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €120,560 | €147,267 | +€26,707 | +22.2% |
| Trade debts | 44 | €64,385 | €25,780 | -€38,605 | -60.0% |
| Suppliers | 440/4 | €64,385 | €25,780 | -€38,605 | -60.0% |
| Taxes, remuneration and social security | 45 | €75,181 | €91,719 | +€16,538 | +22.0% |
| Taxes | 450/3 | €5,912 | €0 | -€5,912 | -100% |
| Remuneration and social security | 454/9 | €69,270 | €91,719 | +€22,450 | +32.4% |
| Other amounts payable | 47/48 | €3,704,043 | €3,661,581 | -€42,463 | -1.1% |
| Accrued charges and deferred income | 492/3 | - | €14,307 | +€14,307 | |
| Remuneration, social security and pensions | 62 | €488,124 | €530,464 | +€42,340 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,935 | €68,283 | +€34,348 | +101% |
| Other operating charges | 640/8 | €4,957 | €5,378 | +€420 | +8.5% |
| Non-recurring operating charges | 66A | €961 | €0 | -€961 | -100% |
| Gross operating margin | 9900 | €904,493 | €610,268 | -€294,226 | -32.5% |
| Operating profit (loss) | 9901 | €376,516 | €6,143 | -€370,373 | -98.4% |
| Financial income | 75/76B | €115,000 | €215,040 | +€100,040 | +87.0% |
| Recurring financial income | 75 | €115,000 | €215,040 | +€100,040 | +87.0% |
| Financial charges | 65/66B | €29,246 | €30,067 | +€821 | +2.8% |
| Recurring financial charges | 65 | €29,246 | €30,067 | +€821 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €462,270 | €191,116 | -€271,153 | -58.7% |
| Income taxes | 67/77 | €92,913 | €4,221 | -€88,692 | -95.5% |
| Profit (loss) for the period | 9904 | €369,357 | €186,896 | -€182,461 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €369,357 | €186,896 | -€182,461 | -49.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.