DYNA +: 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.
What changed
DYNA +
NACE 10.860, Manufacture of food products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€76,207
2024 · -€232-€75,976
Equity
€846,126
2024 · €922,333-€76,207
Cash
€3,311
2024 · €2,575+€736
Balance sheet total
€1.2m
2024 · €1.3m-€139,448
Largest movements
Assets
- Stocks and contracts -€80,000
down €80,000 (-19.7%), from €406,400 to €326,400
- Intangible fixed assets -€52,000
down €52,000 (-13.3%), from €390,000 to €338,000
Equity and liabilities
- Profit (loss) carried forward -€76,207
down €76,207 (-28.3%), from -€269,619 to -€345,826
- Trade debts -€59,081
down €59,081 (-26.1%), from €226,080 to €166,999
Income statement
- Write-downs +€40,000
new in 2025: €40,000
- Gross operating margin -€35,224
down €35,224 (-38.6%), from €91,190 to €55,966
- Financial charges -€3,930
down €3,930 (-32.3%), from €12,168 to €8,238
- Depreciation +€3,000
up €3,000 (+3.8%), from €79,000 to €82,000
- Other operating charges +€1,599
up €1,599 (+435.5%), from €367 to €1,966
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.
Result 2024
-€232
Gross operating margin
-€35,224
Depreciation
-€3,000
Write-downs
-€40,000
Other operating charges
-€1,599
Financial income
-€83
Financial charges
+€3,930
Result 2025
-€76,207
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.
From operations
+€33,827
Investment
-€30,000
Financing
-€3,091
Cash 2024
€2,575
From operations (derived)
+€33,827
Net result for the year
-€76,207
Depreciation
+€82,000
Stocks and contracts
+€80,000
Receivables within one year
+€9,529
Deferred charges and accrued income
-€1,346
Trade debts
-€59,081
Tax, wage and social debts
+€8,528
Other debts
-€9,096
Accrued charges and deferred income
-€500
Investment (derived)
-€30,000
Investment in fixed assets (net)
-€30,000
Financing
-€3,091
Short-term financial debts
-€3,091
Cash 2025
€3,311
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,345,837 | €1,206,390 | -€139,448 | -10.4% |
| Fixed assets | 21/28 | €393,000 | €341,000 | -€52,000 | -13.2% |
| Intangible fixed assets | 21 | €390,000 | €338,000 | -€52,000 | -13.3% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €952,837 | €865,390 | -€87,448 | -9.2% |
| Amounts receivable after more than one year | 29 | €404,938 | €404,938 | = | 0.0% |
| Trade receivables | 290 | €404,938 | €404,938 | = | 0.0% |
| Stocks and contracts in progress | 3 | €406,400 | €326,400 | -€80,000 | -19.7% |
| Stocks | 30/36 | €406,400 | €326,400 | -€80,000 | -19.7% |
| Amounts receivable within one year | 40/41 | €138,924 | €129,395 | -€9,529 | -6.9% |
| Trade receivables | 40 | €80,324 | €62,795 | -€17,529 | -21.8% |
| Other amounts receivable | 41 | €58,600 | €66,600 | +€8,000 | +13.7% |
| Cash at bank and in hand | 54/58 | €2,575 | €3,311 | +€736 | +28.6% |
| Deferred charges and accrued income | 490/1 | - | €1,346 | +€1,346 | |
| Total equity and liabilities | 10/49 | €1,345,837 | €1,206,390 | -€139,448 | -10.4% |
| Equity | 10/15 | €922,333 | €846,126 | -€76,207 | -8.3% |
| Contributions | 10/11 | €1,191,550 | €1,191,550 | = | 0.0% |
| Capital | 10 | €83,825 | €83,825 | = | 0.0% |
| Issued capital | 100 | €83,825 | €83,825 | = | 0.0% |
| Contributions outside capital | 11 | €1,107,726 | €1,107,726 | = | 0.0% |
| Share premium | 1100/10 | €1,107,726 | €1,107,726 | = | 0.0% |
| Reserves | 13 | €402 | €402 | = | 0.0% |
| Non-distributable reserves | 130/1 | €402 | €402 | = | 0.0% |
| Legal reserve | 130 | €402 | €402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€269,619 | -€345,826 | -€76,207 | -28.3% |
| Amounts payable | 17/49 | €423,504 | €360,264 | -€63,240 | -14.9% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €364,792 | €302,052 | -€62,740 | -17.2% |
| Financial debts | 43 | €129,616 | €126,525 | -€3,091 | -2.4% |
| Credit institutions | 430/8 | €129,616 | €126,525 | -€3,091 | -2.4% |
| Trade debts | 44 | €226,080 | €166,999 | -€59,081 | -26.1% |
| Suppliers | 440/4 | €226,080 | €166,999 | -€59,081 | -26.1% |
| Taxes, remuneration and social security | 45 | - | €8,528 | +€8,528 | |
| Taxes | 450/3 | - | €8,528 | +€8,528 | |
| Other amounts payable | 47/48 | €9,096 | - | -€9,096 | |
| Accrued charges and deferred income | 492/3 | €8,712 | €8,212 | -€500 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,000 | €82,000 | +€3,000 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €40,000 | +€40,000 | |
| Other operating charges | 640/8 | €367 | €1,966 | +€1,599 | +435.5% |
| Gross operating margin | 9900 | €91,190 | €55,966 | -€35,224 | -38.6% |
| Operating profit (loss) | 9901 | €11,823 | -€68,000 | -€79,823 | |
| Financial income | 75/76B | €113 | €30 | -€83 | -73.6% |
| Recurring financial income | 75 | €113 | €30 | -€83 | -73.6% |
| Financial charges | 65/66B | €12,168 | €8,238 | -€3,930 | -32.3% |
| Recurring financial charges | 65 | €12,168 | €8,238 | -€3,930 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | -€232 | -€76,207 | -€75,976 | -32789.1% |
| Profit (loss) for the period | 9904 | -€232 | -€76,207 | -€75,976 | -32789.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€232 | -€76,207 | -€75,976 | -32789.1% |
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 11 October 2026 via checked.be.