D.M. DYNAMIC CONSULTING: 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.
D.M. DYNAMIC CONSULTING
Largest movements
- Cash +€13,417
up €13,417 (+24.1%), from €55,725 to €69,143
mainly Other debts (+€35,836) and Net result for the year (+€9,451)
- Receivables within one year -€5,307
down €5,307 (-5.7%), from €92,795 to €87,488
of which Trade receivables: -€13,356
- Current investments +€5,000
up €5,000 (+2.8%), from €180,000 to €185,000
- Tangible fixed assets -€3,647
down €3,647 (-15.1%), from €24,224 to €20,577
of which Land and buildings: -€2,630
- Other debts +€35,836
new in 2025: €35,836
- Reserves -€28,635
down €28,635 (-10.2%), from €280,673 to €252,037
of which Distributable reserves: -€28,635
- Tax, wage and social debts +€8,743
up €8,743 (+91.9%), from €9,516 to €18,259
of which Taxes: +€6,512
- Trade debts -€5,720
down €5,720 (-68.1%), from €8,395 to €2,675
- Gross operating margin +€6,870
up €6,870 (+99.5%), from €6,906 to €13,776
- Taxes +€3,227
up €3,227 (+108%), from €2,996 to €6,223
- Financial income +€1,091
up €1,091 (+20.2%), from €5,400 to €6,490
- Depreciation +€754
up €754 (+26.1%), from €2,893 to €3,647
- Financial charges -€152
down €152 (-33.0%), from €462 to €309
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 | €353,428 | €363,651 | +€10,223 | +2.9% |
| Fixed assets | 21/28 | €24,224 | €20,577 | -€3,647 | -15.1% |
| Tangible fixed assets | 22/27 | €24,224 | €20,577 | -€3,647 | -15.1% |
| Land and buildings | 22 | €21,351 | €18,721 | -€2,630 | -12.3% |
| Furniture and vehicles | 24 | €2,873 | €1,856 | -€1,017 | -35.4% |
| Current assets | 29/58 | €329,204 | €343,073 | +€13,869 | +4.2% |
| Amounts receivable within one year | 40/41 | €92,795 | €87,488 | -€5,307 | -5.7% |
| Trade receivables | 40 | €28,937 | €15,581 | -€13,356 | -46.2% |
| Other amounts receivable | 41 | €63,858 | €71,906 | +€8,049 | +12.6% |
| Current investments | 50/53 | €180,000 | €185,000 | +€5,000 | +2.8% |
| Cash at bank and in hand | 54/58 | €55,725 | €69,143 | +€13,417 | +24.1% |
| Deferred charges and accrued income | 490/1 | €684 | €1,443 | +€759 | +111% |
| Total equity and liabilities | 10/49 | €353,428 | €363,651 | +€10,223 | +2.9% |
| Equity | 10/15 | €327,517 | €298,881 | -€28,635 | -8.7% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €280,673 | €252,037 | -€28,635 | -10.2% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,950 | €1,950 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,920 | €18,920 | = | 0.0% |
| Distributable reserves | 133 | €259,802 | €231,167 | -€28,635 | -11.0% |
| Profit (loss) carried forward | 14 | €40,344 | €40,344 | = | 0.0% |
| Amounts payable | 17/49 | €25,911 | €64,769 | +€38,858 | +150% |
| Amounts payable within one year | 42/48 | €25,911 | €64,769 | +€38,858 | +150% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €8,000 | = | 0.0% |
| Trade debts | 44 | €8,395 | €2,675 | -€5,720 | -68.1% |
| Suppliers | 440/4 | €8,395 | €2,675 | -€5,720 | -68.1% |
| Taxes, remuneration and social security | 45 | €9,516 | €18,259 | +€8,743 | +91.9% |
| Taxes | 450/3 | €9,516 | €16,028 | +€6,512 | +68.4% |
| Remuneration and social security | 454/9 | - | €2,231 | +€2,231 | |
| Other amounts payable | 47/48 | - | €35,836 | +€35,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,893 | €3,647 | +€754 | +26.1% |
| Other operating charges | 640/8 | €685 | €636 | -€48 | -7.1% |
| Gross operating margin | 9900 | €6,906 | €13,776 | +€6,870 | +99.5% |
| Operating profit (loss) | 9901 | €3,329 | €9,493 | +€6,164 | +185% |
| Financial income | 75/76B | €5,400 | €6,490 | +€1,091 | +20.2% |
| Recurring financial income | 75 | €5,400 | €6,490 | +€1,091 | +20.2% |
| Financial charges | 65/66B | €462 | €309 | -€152 | -33.0% |
| Recurring financial charges | 65 | €462 | €309 | -€152 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €8,267 | €15,674 | +€7,408 | +89.6% |
| Income taxes | 67/77 | €2,996 | €6,223 | +€3,227 | +108% |
| Profit (loss) for the period | 9904 | €5,271 | €9,451 | +€4,180 | +79.3% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €5,271 | €9,451 | +€4,180 | +79.3% |
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 22 October 2026 via checked.be.