DYNA: 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.
DYNA
Largest movements
- Tangible fixed assets -€123,568
down €123,568 (-16.6%), from €745,717 to €622,149
- Cash +€61,716
up €61,716 (+3714.0%), from €1,662 to €63,378
mainly Investment in fixed assets (net) (+€102,706) and Net result for the year (+€54,130)
- Receivables within one year +€45,957
up €45,957 (+2024.8%), from €2,270 to €48,227
- Debts after one year -€56,464
down €56,464 (-4.8%), from €1.2m to €1.1m
of which Financial debts: -€152,782
- Profit (loss) carried forward +€54,127
up €54,127 (+21.3%), from -€253,800 to -€199,672
- Gross operating margin +€74,003
up €74,003 (+146.0%), from €50,688 to €124,691
- Depreciation -€5,031
down €5,031 (-19.4%), from €25,894 to €20,862
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,110,813 | €1,093,913 | -€16,900 | -1.5% |
| Fixed assets | 21/28 | €1,105,876 | €982,308 | -€123,568 | -11.2% |
| Tangible fixed assets | 22/27 | €745,717 | €622,149 | -€123,568 | -16.6% |
| Land and buildings | 22 | €745,717 | €622,149 | -€123,568 | -16.6% |
| Financial fixed assets | 28 | €360,159 | €360,159 | = | 0.0% |
| Current assets | 29/58 | €4,937 | €111,605 | +€106,668 | +2160.8% |
| Amounts receivable within one year | 40/41 | €2,270 | €48,227 | +€45,957 | +2024.8% |
| Other amounts receivable | 41 | €2,270 | €48,227 | +€45,957 | +2024.8% |
| Cash at bank and in hand | 54/58 | €1,662 | €63,378 | +€61,716 | +3714.0% |
| Deferred charges and accrued income | 490/1 | €1,005 | €0 | -€1,005 | -100.0% |
| Total equity and liabilities | 10/49 | €1,110,813 | €1,093,913 | -€16,900 | -1.5% |
| Equity | 10/15 | -€136,023 | -€81,894 | +€54,130 | +39.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €55,776 | €55,779 | +€3 | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,200 | +€3 | 0.0% |
| Legal reserve | 130 | €6,197 | €6,200 | +€3 | 0.0% |
| Distributable reserves | 133 | €49,579 | €49,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€253,800 | -€199,672 | +€54,127 | +21.3% |
| Amounts payable | 17/49 | €1,246,837 | €1,175,807 | -€71,030 | -5.7% |
| Amounts payable after more than one year | 17 | €1,168,072 | €1,111,608 | -€56,464 | -4.8% |
| Financial debts | 170/4 | €646,339 | €493,557 | -€152,782 | -23.6% |
| Other amounts payable | 178/9 | €521,733 | €618,051 | +€96,318 | +18.5% |
| Amounts payable within one year | 42/48 | €75,338 | €64,198 | -€11,139 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €63,747 | €55,434 | -€8,313 | -13.0% |
| Trade debts | 44 | €11,591 | €8,764 | -€2,827 | -24.4% |
| Suppliers | 440/4 | €11,591 | €8,764 | -€2,827 | -24.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,426 | €0 | -€3,426 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,894 | €20,862 | -€5,031 | -19.4% |
| Other operating charges | 640/8 | €8,194 | €7,861 | -€332 | -4.1% |
| Gross operating margin | 9900 | €50,688 | €124,691 | +€74,003 | +146.0% |
| Operating profit (loss) | 9901 | €16,600 | €95,968 | +€79,367 | +478.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €42,696 | €41,838 | -€858 | -2.0% |
| Recurring financial charges | 65 | €42,696 | €41,838 | -€858 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,095 | €54,130 | +€80,225 | |
| Profit (loss) for the period | 9904 | -€26,095 | €54,130 | +€80,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,095 | €54,130 | +€80,225 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.