DINAMIC CONSTRUCT: 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.
DINAMIC CONSTRUCT
Largest movements
- Receivables within one year -€53,377
down €53,377 (-56.9%), from €93,733 to €40,356
of which Other amounts receivable: -€27,128
- Cash -€4,790
down €4,790 (-20.5%), from €23,402 to €18,613
mainly Trade debts (-€52,282) and Current portion of long-term debt (-€11,852)
- Tangible fixed assets -€1,270
down €1,270 (-18.6%), from €6,808 to €5,538
of which Furniture and vehicles: -€4,532
- Trade debts -€52,282
down €52,282 (-76.7%), from €68,191 to €15,909
of which Suppliers: -€48,998
- Other debts +€14,260
new in 2025: €14,260
- Current portion of long-term debt -€11,852
no longer reported in 2025 (was €11,852)
- Tax, wage and social debts -€7,450
down €7,450 (-72.3%), from €10,308 to €2,858
of which Remuneration and social security: -€4,301
- Contributions -€6,200
no longer reported in 2025 (was €6,200)
- Purchases and services +€172,834
up €172,834 (+51.8%), from €333,653 to €506,486
- Turnover +€110,964
up €110,964 (+26.9%), from €412,996 to €523,959
- Staff costs -€37,592
no longer reported in 2025 (was €37,592)
- Gross operating margin -€27,716
down €27,716 (-61.3%), from €45,190 to €17,474
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 | €123,944 | €64,507 | -€59,436 | -48.0% |
| Fixed assets | 21/28 | €6,808 | €5,538 | -€1,270 | -18.6% |
| Tangible fixed assets | 22/27 | €6,808 | €5,538 | -€1,270 | -18.6% |
| Plant, machinery and equipment | 23 | - | €3,263 | +€3,263 | |
| Furniture and vehicles | 24 | €6,808 | €2,276 | -€4,532 | -66.6% |
| Current assets | 29/58 | €117,135 | €58,969 | -€58,167 | -49.7% |
| Amounts receivable within one year | 40/41 | €93,733 | €40,356 | -€53,377 | -56.9% |
| Trade receivables | 40 | €65,212 | €38,963 | -€26,249 | -40.3% |
| Other amounts receivable | 41 | €28,521 | €1,393 | -€27,128 | -95.1% |
| Cash at bank and in hand | 54/58 | €23,402 | €18,613 | -€4,790 | -20.5% |
| Total equity and liabilities | 10/49 | €123,944 | €64,507 | -€59,436 | -48.0% |
| Equity | 10/15 | €33,592 | €31,480 | -€2,112 | -6.3% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €25,532 | €31,480 | +€5,948 | +23.3% |
| Amounts payable | 17/49 | €90,352 | €33,027 | -€57,325 | -63.4% |
| Amounts payable within one year | 42/48 | €90,352 | €33,027 | -€57,325 | -63.4% |
| Current portion of amounts payable after more than one year | 42 | €11,852 | - | -€11,852 | |
| Trade debts | 44 | €68,191 | €15,909 | -€52,282 | -76.7% |
| Suppliers | 440/4 | €64,907 | €15,909 | -€48,998 | -75.5% |
| Bills of exchange payable | 441 | €3,284 | - | -€3,284 | |
| Taxes, remuneration and social security | 45 | €10,308 | €2,858 | -€7,450 | -72.3% |
| Taxes | 450/3 | €6,007 | €2,858 | -€3,149 | -52.4% |
| Remuneration and social security | 454/9 | €4,301 | - | -€4,301 | |
| Other amounts payable | 47/48 | - | €14,260 | +€14,260 | |
| Turnover | 70 | €412,996 | €523,959 | +€110,964 | +26.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €333,653 | €506,486 | +€172,834 | +51.8% |
| Remuneration, social security and pensions | 62 | €37,592 | - | -€37,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,169 | €5,177 | -€3,992 | -43.5% |
| Other operating charges | 640/8 | €623 | €861 | +€239 | +38.3% |
| Gross operating margin | 9900 | €45,190 | €17,474 | -€27,716 | -61.3% |
| Operating profit (loss) | 9901 | -€2,195 | €11,435 | +€13,630 | |
| Financial income | 75/76B | €354 | - | -€354 | |
| Recurring financial income | 75 | €354 | - | -€354 | |
| Non-recurring financial income | 76B | €354 | - | -€354 | |
| Financial charges | 65/66B | €1,223 | €1,113 | -€109 | -9.0% |
| Recurring financial charges | 65 | €1,223 | €1,113 | -€109 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,064 | €10,322 | +€13,386 | |
| Income taxes | 67/77 | €1,623 | €4,374 | +€2,750 | +169% |
| Profit (loss) for the period | 9904 | -€4,687 | €5,948 | +€10,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,687 | €5,948 | +€10,635 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.