CADRE DYNAMIQUE: 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.
CADRE DYNAMIQUE
Largest movements
- Tangible fixed assets -€75,141
down €75,141 (-14.6%), from €514,630 to €439,489
of which Land and buildings: -€43,775
- Cash +€31,955
up €31,955 (+113%), from €28,202 to €60,157
mainly Depreciation (+€98,939) and Receivables within one year (+€5,464)
- Profit (loss) carried forward -€32,003
down €32,003, from €30,646 to -€1,358
- Debts after one year -€22,911
down €22,911 (-10.0%), from €230,125 to €207,214
- Depreciation +€26,208
up €26,208 (+36.0%), from €72,731 to €98,939
- Gross operating margin +€2,251
up €2,251 (+3.1%), from €71,932 to €74,183
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 | €567,736 | €517,785 | -€49,950 | -8.8% |
| Fixed assets | 21/28 | €514,630 | €439,489 | -€75,141 | -14.6% |
| Tangible fixed assets | 22/27 | €514,630 | €439,489 | -€75,141 | -14.6% |
| Land and buildings | 22 | €416,917 | €373,142 | -€43,775 | -10.5% |
| Plant, machinery and equipment | 23 | €11,969 | - | -€11,969 | |
| Furniture and vehicles | 24 | €85,744 | €66,347 | -€19,397 | -22.6% |
| Current assets | 29/58 | €53,106 | €78,296 | +€25,191 | +47.4% |
| Amounts receivable within one year | 40/41 | €23,287 | €17,823 | -€5,464 | -23.5% |
| Trade receivables | 40 | €16,641 | €17,823 | +€1,182 | +7.1% |
| Other amounts receivable | 41 | €6,646 | - | -€6,646 | |
| Cash at bank and in hand | 54/58 | €28,202 | €60,157 | +€31,955 | +113% |
| Deferred charges and accrued income | 490/1 | €1,617 | €316 | -€1,301 | -80.5% |
| Total equity and liabilities | 10/49 | €567,736 | €517,785 | -€49,950 | -8.8% |
| Equity | 10/15 | €140,646 | €108,642 | -€32,003 | -22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €103,800 | €103,800 | = | 0.0% |
| Distributable reserves | 133 | €103,800 | €103,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,646 | -€1,358 | -€32,003 | |
| Amounts payable | 17/49 | €427,090 | €409,143 | -€17,947 | -4.2% |
| Amounts payable after more than one year | 17 | €230,125 | €207,214 | -€22,911 | -10.0% |
| Financial debts | 170/4 | €230,125 | €207,214 | -€22,911 | -10.0% |
| Amounts payable within one year | 42/48 | €196,965 | €201,929 | +€4,964 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €22,664 | €22,911 | +€247 | +1.1% |
| Trade debts | 44 | €3,713 | €1,255 | -€2,458 | -66.2% |
| Suppliers | 440/4 | €3,713 | €1,255 | -€2,458 | -66.2% |
| Advances received on contracts in progress | 46 | €2,720 | €2,200 | -€520 | -19.1% |
| Taxes, remuneration and social security | 45 | €2,158 | €6,059 | +€3,901 | +181% |
| Taxes | 450/3 | €2,158 | €6,059 | +€3,901 | +181% |
| Other amounts payable | 47/48 | €165,710 | €169,503 | +€3,793 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,731 | €98,939 | +€26,208 | +36.0% |
| Other operating charges | 640/8 | €3,617 | €3,946 | +€329 | +9.1% |
| Gross operating margin | 9900 | €71,932 | €74,183 | +€2,251 | +3.1% |
| Operating profit (loss) | 9901 | -€4,417 | -€28,703 | -€24,286 | -550% |
| Financial income | 75/76B | €1 | €15 | +€14 | +2,107% |
| Recurring financial income | 75 | €1 | €15 | +€14 | +2,107% |
| Financial charges | 65/66B | €3,191 | €2,985 | -€206 | -6.4% |
| Recurring financial charges | 65 | €3,191 | €2,985 | -€206 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,607 | -€31,673 | -€24,066 | -316% |
| Income taxes | 67/77 | €453 | €331 | -€122 | -26.9% |
| Profit (loss) for the period | 9904 | -€8,059 | -€32,003 | -€23,944 | -297% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,059 | -€32,003 | -€23,944 | -297% |
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 15 October 2026 via checked.be.