C50-DYNAMIC DESIGN: 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.
C50-DYNAMIC DESIGN
Largest movements
- Cash -€44,340
down €44,340 (-63.2%), from €70,192 to €25,852
mainly Other debts (-€38,212) and Debts after one year (-€13,275)
- Tangible fixed assets -€20,943
down €20,943 (-16.4%), from €127,395 to €106,452
of which Furniture and vehicles: -€20,437
- Receivables within one year +€4,725
up €4,725 (+33.9%), from €13,944 to €18,669
of which Trade receivables: +€2,904
- Other debts -€38,212
down €38,212 (-96.3%), from €39,665 to €1,453
- Debts after one year -€13,275
down €13,275 (-27.0%), from €49,161 to €35,886
- Profit (loss) carried forward +€11,067
up €11,067 (+14.6%), from €75,574 to €86,641
- Trade debts -€9,907
down €9,907 (-90.1%), from €10,991 to €1,084
- Current portion of long-term debt -€5,564
down €5,564 (-29.5%), from €18,839 to €13,275
- Depreciation +€8,883
up €8,883 (+40.5%), from €21,938 to €30,821
- Gross operating margin -€7,505
down €7,505 (-15.2%), from €49,524 to €42,019
- Financial income +€6,141
new in 2025: €6,141
- Financial charges -€5,111
down €5,111 (-63.4%), from €8,058 to €2,947
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.
Cash bridge derived
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 | €212,837 | €151,806 | -€61,031 | -28.7% |
| Fixed assets | 21/28 | €127,395 | €106,452 | -€20,943 | -16.4% |
| Tangible fixed assets | 22/27 | €127,395 | €106,452 | -€20,943 | -16.4% |
| Plant, machinery and equipment | 23 | €1,038 | €532 | -€506 | -48.7% |
| Furniture and vehicles | 24 | €126,357 | €105,920 | -€20,437 | -16.2% |
| Current assets | 29/58 | €85,442 | €45,354 | -€40,088 | -46.9% |
| Amounts receivable within one year | 40/41 | €13,944 | €18,669 | +€4,725 | +33.9% |
| Trade receivables | 40 | €11,616 | €14,520 | +€2,904 | +25.0% |
| Other amounts receivable | 41 | €2,328 | €4,149 | +€1,821 | +78.2% |
| Cash at bank and in hand | 54/58 | €70,192 | €25,852 | -€44,340 | -63.2% |
| Deferred charges and accrued income | 490/1 | €1,306 | €833 | -€473 | -36.2% |
| Total equity and liabilities | 10/49 | €212,837 | €151,806 | -€61,031 | -28.7% |
| Equity | 10/15 | €76,574 | €87,641 | +€11,067 | +14.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,574 | €86,641 | +€11,067 | +14.6% |
| Amounts payable | 17/49 | €136,263 | €64,165 | -€72,098 | -52.9% |
| Amounts payable after more than one year | 17 | €49,161 | €35,886 | -€13,275 | -27.0% |
| Financial debts | 170/4 | €49,161 | €35,886 | -€13,275 | -27.0% |
| Amounts payable within one year | 42/48 | €87,073 | €28,256 | -€58,817 | -67.5% |
| Current portion of amounts payable after more than one year | 42 | €18,839 | €13,275 | -€5,564 | -29.5% |
| Trade debts | 44 | €10,991 | €1,084 | -€9,907 | -90.1% |
| Suppliers | 440/4 | €10,991 | €1,084 | -€9,907 | -90.1% |
| Taxes, remuneration and social security | 45 | €17,578 | €12,444 | -€5,134 | -29.2% |
| Taxes | 450/3 | €15,911 | €10,777 | -€5,134 | -32.3% |
| Remuneration and social security | 454/9 | €1,667 | €1,667 | = | 0.0% |
| Other amounts payable | 47/48 | €39,665 | €1,453 | -€38,212 | -96.3% |
| Accrued charges and deferred income | 492/3 | €29 | €23 | -€6 | -20.7% |
| Non-recurring operating income | 76A | €11,759 | €6,528 | -€5,231 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,938 | €30,821 | +€8,883 | +40.5% |
| Other operating charges | 640/8 | €404 | €495 | +€91 | +22.5% |
| Gross operating margin | 9900 | €49,524 | €42,019 | -€7,505 | -15.2% |
| Operating profit (loss) | 9901 | €27,182 | €10,703 | -€16,479 | -60.6% |
| Financial income | 75/76B | - | €6,141 | +€6,141 | |
| Recurring financial income | 75 | - | €6,141 | +€6,141 | |
| Financial charges | 65/66B | €8,058 | €2,947 | -€5,111 | -63.4% |
| Recurring financial charges | 65 | €8,058 | €2,947 | -€5,111 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €19,124 | €13,897 | -€5,227 | -27.3% |
| Income taxes | 67/77 | €3,036 | €2,830 | -€206 | -6.8% |
| Profit (loss) for the period | 9904 | €16,088 | €11,067 | -€5,021 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,088 | €11,067 | -€5,021 | -31.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.