DYNA BADKAMERS: 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.
DYNA BADKAMERS
Largest movements
- Receivables within one year -€22,804
down €22,804 (-73.6%), from €30,965 to €8,161
of which Other amounts receivable: -€16,490
- Cash +€14,742
up €14,742 (+15.2%), from €97,167 to €111,909
mainly Net result for the year (+€57,924) and Depreciation (+€26,073)
- Deferred charges and accrued income +€10,078
up €10,078 (+1,524%), from €661 to €10,739
- Tangible fixed assets -€8,554
down €8,554 (-5.0%), from €171,472 to €162,918
of which Furniture and vehicles: -€15,857
- Debts after one year -€27,662
down €27,662 (-28.5%), from €97,118 to €69,457
- Trade debts +€14,246
up €14,246 (+26.2%), from €54,274 to €68,521
- Reserves +€7,924
up €7,924 (+6.7%), from €117,870 to €125,794
- Gross operating margin +€44,364
up €44,364 (+70.4%), from €63,011 to €107,375
- Depreciation +€9,830
up €9,830 (+60.5%), from €16,243 to €26,073
- Taxes +€6,397
up €6,397 (+59.2%), from €10,797 to €17,193
- Financial charges +€1,884
up €1,884 (+54.0%), from €3,490 to €5,374
- Financial income -€1,168
down €1,168 (-66.5%), from €1,756 to €589
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 | €324,765 | €318,227 | -€6,538 | -2.0% |
| Fixed assets | 21/28 | €171,472 | €162,918 | -€8,554 | -5.0% |
| Tangible fixed assets | 22/27 | €171,472 | €162,918 | -€8,554 | -5.0% |
| Land and buildings | 22 | €105,103 | €112,197 | +€7,093 | +6.7% |
| Plant, machinery and equipment | 23 | €4,099 | €4,308 | +€210 | +5.1% |
| Furniture and vehicles | 24 | €62,270 | €46,413 | -€15,857 | -25.5% |
| Current assets | 29/58 | €153,293 | €155,309 | +€2,016 | +1.3% |
| Stocks and contracts in progress | 3 | €24,500 | €24,500 | = | 0.0% |
| Stocks | 30/36 | €24,500 | €24,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,965 | €8,161 | -€22,804 | -73.6% |
| Trade receivables | 40 | €8,497 | €2,183 | -€6,314 | -74.3% |
| Other amounts receivable | 41 | €22,468 | €5,978 | -€16,490 | -73.4% |
| Cash at bank and in hand | 54/58 | €97,167 | €111,909 | +€14,742 | +15.2% |
| Deferred charges and accrued income | 490/1 | €661 | €10,739 | +€10,078 | +1,524% |
| Total equity and liabilities | 10/49 | €324,765 | €318,227 | -€6,538 | -2.0% |
| Equity | 10/15 | €136,470 | €144,394 | +€7,924 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,870 | €125,794 | +€7,924 | +6.7% |
| Distributable reserves | 133 | €117,870 | €125,794 | +€7,924 | +6.7% |
| Amounts payable | 17/49 | €188,294 | €173,833 | -€14,462 | -7.7% |
| Amounts payable after more than one year | 17 | €97,118 | €69,457 | -€27,662 | -28.5% |
| Financial debts | 170/4 | €97,118 | €69,457 | -€27,662 | -28.5% |
| Amounts payable within one year | 42/48 | €91,176 | €104,376 | +€13,200 | +14.5% |
| Financial debts | 43 | €26,772 | €27,662 | +€890 | +3.3% |
| Credit institutions | 430/8 | €26,772 | €27,662 | +€890 | +3.3% |
| Trade debts | 44 | €54,274 | €68,521 | +€14,246 | +26.2% |
| Suppliers | 440/4 | €54,274 | €68,521 | +€14,246 | +26.2% |
| Taxes, remuneration and social security | 45 | €10,130 | €8,193 | -€1,936 | -19.1% |
| Taxes | 450/3 | €10,130 | €8,193 | -€1,936 | -19.1% |
| Non-recurring operating income | 76A | €4,368 | €1,950 | -€2,418 | -55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,243 | €26,073 | +€9,830 | +60.5% |
| Other operating charges | 640/8 | €1,798 | €1,400 | -€398 | -22.2% |
| Gross operating margin | 9900 | €63,011 | €107,375 | +€44,364 | +70.4% |
| Operating profit (loss) | 9901 | €44,970 | €79,903 | +€34,933 | +77.7% |
| Financial income | 75/76B | €1,756 | €589 | -€1,168 | -66.5% |
| Recurring financial income | 75 | €1,756 | €589 | -€1,168 | -66.5% |
| Financial charges | 65/66B | €3,490 | €5,374 | +€1,884 | +54.0% |
| Recurring financial charges | 65 | €3,490 | €5,374 | +€1,884 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €43,236 | €75,117 | +€31,881 | +73.7% |
| Income taxes | 67/77 | €10,797 | €17,193 | +€6,397 | +59.2% |
| Profit (loss) for the period | 9904 | €32,439 | €57,924 | +€25,484 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,439 | €57,924 | +€25,484 | +78.6% |
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 25 October 2026 via checked.be.