BlackCat Dyno: 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.
BlackCat Dyno
Largest movements
- Cash +€44,840
up €44,840 (+3,895%), from €1,151 to €45,991
mainly Trade debts (+€47,004) and Net result for the year (+€33,716)
- Receivables within one year +€28,343
up €28,343 (+890%), from €3,185 to €31,528
of which Trade receivables: +€28,599
- Tangible fixed assets +€25,959
up €25,959 (+958%), from €2,710 to €28,669
of which Furniture and vehicles: +€22,073
- Stocks and contracts +€2,500
new in 2025: €2,500
- Trade debts +€47,004
up €47,004 (+280%), from €16,811 to €63,816
- Profit (loss) carried forward +€20,647
up €20,647, from -€20,647 to €0
- Other debts +€13,184
up €13,184 (+443%), from €2,974 to €16,158
- Reserves +€12,236
new in 2025: €12,236
- Short-term financial debts +€7,500
new in 2025: €7,500
- Gross operating margin +€65,992
up €65,992, from -€17,930 to €48,061
- Taxes +€7,213
new in 2025: €7,213
- Depreciation +€5,294
up €5,294 (+1,229%), from €431 to €5,725
- Other operating charges +€660
up €660 (+130%), from €510 to €1,171
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 | €7,372 | €108,972 | +€101,599 | +1,378% |
| Fixed assets | 21/28 | €2,725 | €28,684 | +€25,959 | +953% |
| Tangible fixed assets | 22/27 | €2,710 | €28,669 | +€25,959 | +958% |
| Plant, machinery and equipment | 23 | €2,710 | €6,595 | +€3,885 | +143% |
| Furniture and vehicles | 24 | - | €22,073 | +€22,073 | |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €4,647 | €80,288 | +€75,641 | +1,628% |
| Stocks and contracts in progress | 3 | - | €2,500 | +€2,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €3,185 | €31,528 | +€28,343 | +890% |
| Trade receivables | 40 | €2,642 | €31,241 | +€28,599 | +1,082% |
| Other amounts receivable | 41 | €543 | €287 | -€256 | -47.2% |
| Cash at bank and in hand | 54/58 | €1,151 | €45,991 | +€44,840 | +3,895% |
| Deferred charges and accrued income | 490/1 | €311 | €269 | -€42 | -13.5% |
| Total equity and liabilities | 10/49 | €7,372 | €108,972 | +€101,599 | +1,378% |
| Equity | 10/15 | -€13,147 | €19,736 | +€32,883 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €12,236 | +€12,236 | |
| Distributable reserves | 133 | - | €12,236 | +€12,236 | |
| Profit (loss) carried forward | 14 | -€20,647 | €0 | +€20,647 | |
| Amounts payable | 17/49 | €20,519 | €89,236 | +€68,717 | +335% |
| Amounts payable within one year | 42/48 | €20,519 | €89,236 | +€68,717 | +335% |
| Financial debts | 43 | - | €7,500 | +€7,500 | |
| Credit institutions | 430/8 | - | €7,500 | +€7,500 | |
| Trade debts | 44 | €16,811 | €63,816 | +€47,004 | +280% |
| Suppliers | 440/4 | €16,811 | €63,816 | +€47,004 | +280% |
| Taxes, remuneration and social security | 45 | €734 | €1,762 | +€1,028 | +140% |
| Taxes | 450/3 | €734 | €1,762 | +€1,028 | +140% |
| Other amounts payable | 47/48 | €2,974 | €16,158 | +€13,184 | +443% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €431 | €5,725 | +€5,294 | +1,229% |
| Other operating charges | 640/8 | €510 | €1,171 | +€660 | +130% |
| Gross operating margin | 9900 | -€17,930 | €48,061 | +€65,992 | |
| Operating profit (loss) | 9901 | -€18,871 | €41,166 | +€60,037 | |
| Financial income | 75/76B | €146 | €0 | -€146 | -100.0% |
| Recurring financial income | 75 | €146 | €0 | -€146 | -100.0% |
| Financial charges | 65/66B | €55 | €237 | +€182 | +334% |
| Recurring financial charges | 65 | €55 | €237 | +€182 | +334% |
| Profit (loss) for the period before taxes | 9903 | -€18,780 | €40,929 | +€59,709 | |
| Income taxes | 67/77 | - | €7,213 | +€7,213 | |
| Profit (loss) for the period | 9904 | -€18,780 | €33,716 | +€52,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,780 | €33,716 | +€52,496 |
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 21 October 2026 via checked.be.