B-DYNAMIC: what changed
What changed
B-DYNAMIC
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€56,109
2024 · €55,704+€404
Equity
€346,214
2024 · €290,106+€56,109
Cash
€309,517
2024 · €99,423+€210,095
Balance sheet total
€555,253
2024 · €506,846+€48,406
Largest movements
Assets
- Cash +€210,095
up €210,095 (+211%), from €99,423 to €309,517
mainly Current investments (+€150,000) and Net result for the year (+€56,109)
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Tangible fixed assets -€9,131
down €9,131 (-3.9%), from €236,891 to €227,760
of which Land and buildings: -€9,284
Equity and liabilities
- Reserves +€56,109
up €56,109 (+20.2%), from €277,706 to €333,814
- Debts after one year -€15,590
down €15,590 (-11.6%), from €134,848 to €119,257
- Other debts +€6,144
up €6,144 (+15.9%), from €38,667 to €44,811
Income statement
- Gross operating margin +€5,876
up €5,876 (+6.2%), from €94,440 to €100,317
- Financial charges +€2,757
up €2,757 (+85.3%), from €3,232 to €5,990
- Financial income -€2,430
down €2,430 (-63.6%), from €3,819 to €1,388
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€55,704
Gross operating margin
+€5,876
Depreciation
-€396
Other operating charges
+€211
Financial income
-€2,430
Financial charges
-€2,757
Taxes
-€98
Result 2025
€56,109
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€77,181
Investment
+€148,213
Financing
-€15,299
Cash 2024
€99,423
From operations (derived)
+€77,181
Net result for the year
+€56,109
Depreciation
+€10,918
Receivables within one year
+€978
Deferred charges and accrued income
+€1,579
Trade debts
-€1,288
Tax, wage and social debts
+€2,743
Other debts
+€6,144
Accrued charges and deferred income
-€2
Investment (derived)
+€148,213
Investment in fixed assets (net)
-€1,787
Current investments
+€150,000
Financing
-€15,299
Debts after one year
-€15,590
Current portion of long-term debt
+€291
Cash 2025
€309,517
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €506,846 | €555,253 | +€48,406 | +9.6% |
| Fixed assets | 21/28 | €236,891 | €227,760 | -€9,131 | -3.9% |
| Tangible fixed assets | 22/27 | €236,891 | €227,760 | -€9,131 | -3.9% |
| Land and buildings | 22 | €234,873 | €225,589 | -€9,284 | -4.0% |
| Furniture and vehicles | 24 | €2,018 | €2,171 | +€153 | +7.6% |
| Current assets | 29/58 | €269,956 | €327,493 | +€57,537 | +21.3% |
| Amounts receivable within one year | 40/41 | €13,558 | €12,580 | -€978 | -7.2% |
| Trade receivables | 40 | €13,543 | €12,562 | -€981 | -7.2% |
| Other amounts receivable | 41 | €15 | €18 | +€3 | +19.6% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €99,423 | €309,517 | +€210,095 | +211% |
| Deferred charges and accrued income | 490/1 | €6,974 | €5,396 | -€1,579 | -22.6% |
| Total equity and liabilities | 10/49 | €506,846 | €555,253 | +€48,406 | +9.6% |
| Equity | 10/15 | €290,106 | €346,214 | +€56,109 | +19.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €277,706 | €333,814 | +€56,109 | +20.2% |
| Distributable reserves | 133 | €277,706 | €333,814 | +€56,109 | +20.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €216,741 | €209,038 | -€7,702 | -3.6% |
| Amounts payable after more than one year | 17 | €134,848 | €119,257 | -€15,590 | -11.6% |
| Financial debts | 170/4 | €134,848 | €119,257 | -€15,590 | -11.6% |
| Amounts payable within one year | 42/48 | €81,511 | €89,400 | +€7,890 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €15,299 | €15,590 | +€291 | +1.9% |
| Trade debts | 44 | €4,329 | €3,040 | -€1,288 | -29.8% |
| Suppliers | 440/4 | €4,329 | €3,040 | -€1,288 | -29.8% |
| Taxes, remuneration and social security | 45 | €23,216 | €25,959 | +€2,743 | +11.8% |
| Taxes | 450/3 | €19,283 | €25,959 | +€6,676 | +34.6% |
| Remuneration and social security | 454/9 | €3,934 | €0 | -€3,934 | -100% |
| Other amounts payable | 47/48 | €38,667 | €44,811 | +€6,144 | +15.9% |
| Accrued charges and deferred income | 492/3 | €382 | €381 | -€2 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,521 | €10,918 | +€396 | +3.8% |
| Other operating charges | 640/8 | €1,623 | €1,412 | -€211 | -13.0% |
| Gross operating margin | 9900 | €94,440 | €100,317 | +€5,876 | +6.2% |
| Operating profit (loss) | 9901 | €82,296 | €87,986 | +€5,691 | +6.9% |
| Financial income | 75/76B | €3,819 | €1,388 | -€2,430 | -63.6% |
| Recurring financial income | 75 | €3,819 | €1,388 | -€2,430 | -63.6% |
| Financial charges | 65/66B | €3,232 | €5,990 | +€2,757 | +85.3% |
| Recurring financial charges | 65 | €3,232 | €5,990 | +€2,757 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €82,882 | €83,385 | +€503 | +0.6% |
| Income taxes | 67/77 | €27,178 | €27,277 | +€98 | +0.4% |
| Profit (loss) for the period | 9904 | €55,704 | €56,109 | +€404 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,704 | €56,109 | +€404 | +0.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.