DYNA BEHEER: 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 BEHEER
Largest movements
- Tangible fixed assets -€43,387
down €43,387 (-4.3%), from €1.0m to €960,772
of which Land and buildings: -€42,833
- Current portion of long-term debt -€18,588
down €18,588 (-74.9%), from €24,830 to €6,243
- Other debts -€15,358
down €15,358 (-10.1%), from €151,401 to €136,043
- Profit (loss) carried forward -€13,696
down €13,696 (-24.7%), from -€55,515 to -€69,211
- Gross operating margin -€14,030
down €14,030 (-26.0%), from €54,009 to €39,978
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 | €1,029,420 | €980,056 | -€49,364 | -4.8% |
| Fixed assets | 21/28 | €1,004,159 | €960,772 | -€43,387 | -4.3% |
| Tangible fixed assets | 22/27 | €1,004,159 | €960,772 | -€43,387 | -4.3% |
| Land and buildings | 22 | €1,001,668 | €958,835 | -€42,833 | -4.3% |
| Furniture and vehicles | 24 | €2,491 | €1,936 | -€555 | -22.3% |
| Current assets | 29/58 | €25,261 | €19,284 | -€5,976 | -23.7% |
| Amounts receivable within one year | 40/41 | - | €123 | +€123 | |
| Other amounts receivable | 41 | - | €123 | +€123 | |
| Cash at bank and in hand | 54/58 | €23,092 | €16,909 | -€6,183 | -26.8% |
| Deferred charges and accrued income | 490/1 | €2,169 | €2,252 | +€84 | +3.9% |
| Total equity and liabilities | 10/49 | €1,029,420 | €980,056 | -€49,364 | -4.8% |
| Equity | 10/15 | €293,422 | €279,726 | -€13,696 | -4.7% |
| Contributions | 10/11 | €348,937 | €348,937 | = | 0.0% |
| Capital | 10 | €348,937 | €348,937 | = | 0.0% |
| Issued capital | 100 | €348,937 | €348,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,515 | -€69,211 | -€13,696 | -24.7% |
| Amounts payable | 17/49 | €735,998 | €700,330 | -€35,668 | -4.8% |
| Amounts payable after more than one year | 17 | €354,243 | €348,000 | -€6,243 | -1.8% |
| Financial debts | 170/4 | €354,243 | €348,000 | -€6,243 | -1.8% |
| Amounts payable within one year | 42/48 | €176,435 | €147,010 | -€29,425 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €24,830 | €6,243 | -€18,588 | -74.9% |
| Trade debts | 44 | €29 | €4,725 | +€4,696 | +16119.6% |
| Suppliers | 440/4 | €29 | €4,725 | +€4,696 | +16119.6% |
| Taxes, remuneration and social security | 45 | €175 | €0 | -€175 | -100.0% |
| Taxes | 450/3 | €175 | €0 | -€175 | -100.0% |
| Other amounts payable | 47/48 | €151,401 | €136,043 | -€15,358 | -10.1% |
| Accrued charges and deferred income | 492/3 | €205,320 | €205,320 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,999 | €43,387 | +€388 | +0.9% |
| Other operating charges | 640/8 | €9,001 | €9,492 | +€490 | +5.4% |
| Gross operating margin | 9900 | €54,009 | €39,978 | -€14,030 | -26.0% |
| Operating profit (loss) | 9901 | €2,008 | -€12,901 | -€14,909 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €860 | €843 | -€17 | -1.9% |
| Recurring financial charges | 65 | €860 | €843 | -€17 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €1,148 | -€13,744 | -€14,892 | |
| Income taxes | 67/77 | €175 | -€47 | -€222 | |
| Profit (loss) for the period | 9904 | €974 | -€13,696 | -€14,670 | |
| Profit (loss) for the period to be appropriated | 9905 | €974 | -€13,696 | -€14,670 |
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 1 October 2026 via checked.be.