To investigate the macroscopic mechanical properties and failure evolution mechanism of desulfurization gypsum-fly ash fluid lightweight soil, a microscale numerical model using PFC2D (Particle Flow Code) was constructed. Uniaxial compression tests were conducted to determine the microscopic parameters of the model, extracting information on the discrete fracture network type, quantity, age, and particle displacement trend. The crack morphology and propagation evolution of desulfurization gypsum-fly ash fluid lightweight soil were explored, and the destructive properties of desulfurization gypsum-fly ash fluid lightweight soil material were evaluated through energy indicators. The research findings suggest that the discrete element numerical model effectively simulates the stress-strain curve and failure characteristics of materials. Under uniaxial compression conditions, microcracks dominated by shear failure occur in the initial loading stage of desulfurization gypsum-fly ash fluid lightweight soil, with a through crack dominated by tensile failure appearing once the load exceeds the peak stress. The dissipated energy evolution in the flow state of desulfurization gypsum-fly ash fluid lightweight soil is relatively gentle, leading to delayed cracking after surpassing the peak stress point.