DYNA-MEDICAL: what changed
What changed
DYNA-MEDICAL
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
not consecutivefiled annual accounts (NBB)
Net result for the year
-€44,564
2024 · €72,295-€116,859
Equity
€457,788
2024 · €502,352-€44,564
Cash
€422,094
2024 · €293,677+€128,416
Balance sheet total
€2.9m
2024 · €3.4m-€502,987
Largest movements
Assets
- Receivables within one year -€279,601
down €279,601 (-15.7%), from €1.8m to €1.5m
of which Trade receivables: -€613,931
- Tangible fixed assets -€158,653
down €158,653 (-30.0%), from €528,409 to €369,756
of which Other tangible fixed assets: -€154,168
- Cash +€128,416
up €128,416 (+43.7%), from €293,677 to €422,094
- Stocks and contracts -€117,465
down €117,465 (-19.6%), from €599,729 to €482,264
- Deferred charges and accrued income -€37,736
down €37,736 (-63.1%), from €59,787 to €22,052
Equity and liabilities
- Trade debts -€414,191
down €414,191 (-37.3%), from €1.1m to €696,575
- Tax, wage and social debts -€112,216
down €112,216 (-23.8%), from €470,882 to €358,666
of which Remuneration and social security: -€96,126
- Other debts +€67,983
up €67,983 (+5.3%), from €1.3m to €1.4m
- Profit (loss) carried forward -€44,564
down €44,564 (-11.9%), from €373,457 to €328,893
Income statement
- Turnover +€774,407
up €774,407 (+12.2%), from €6.3m to €7.1m
- Goods and materials +€449,286
up €449,286 (+13.1%), from €3.4m to €3.9m
of which Purchases: +€626,133
- Staff costs +€354,893
up €354,893 (+22.2%), from €1.6m to €2.0m
- Services and other goods +€154,660
up €154,660 (+16.9%), from €914,177 to €1.1m
- Depreciation +€82,378
up €82,378 (+44.2%), from €186,303 to €268,681
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€72,295
Turnover
+€774,407
Other operating income
+€49,431
Goods and materials
-€449,286
Services and other goods
-€154,660
Staff costs
-€354,893
Depreciation
-€82,378
Write-downs
-€26,849
Other operating charges
+€57,725
Other operating items
+€6,061
Financial income
-€9,679
Financial charges
+€20,734
Taxes
+€52,528
Result 2025
-€44,564
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,371,799 | €2,868,812 | -€502,987 | -14.9% |
| Fixed assets | 21/28 | €604,454 | €442,193 | -€162,261 | -26.8% |
| Intangible fixed assets | 21 | €13,854 | €10,246 | -€3,609 | -26.0% |
| Tangible fixed assets | 22/27 | €528,409 | €369,756 | -€158,653 | -30.0% |
| Furniture and vehicles | 24 | €31,121 | €26,636 | -€4,485 | -14.4% |
| Other tangible fixed assets | 26 | €497,288 | €343,120 | -€154,168 | -31.0% |
| Financial fixed assets | 28 | €62,191 | €62,191 | = | 0.0% |
| Other financial fixed assets | 284/8 | €62,191 | €62,191 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €62,191 | €62,191 | = | 0.0% |
| Current assets | 29/58 | €2,767,345 | €2,426,619 | -€340,726 | -12.3% |
| Amounts receivable after more than one year | 29 | €34,341 | - | -€34,341 | |
| Trade receivables | 290 | €34,341 | - | -€34,341 | |
| Stocks and contracts in progress | 3 | €599,729 | €482,264 | -€117,465 | -19.6% |
| Stocks | 30/36 | €599,729 | €482,264 | -€117,465 | -19.6% |
| Goods purchased for resale | 34 | €599,729 | €482,264 | -€117,465 | -19.6% |
| Amounts receivable within one year | 40/41 | €1,779,810 | €1,500,209 | -€279,601 | -15.7% |
| Trade receivables | 40 | €1,779,810 | €1,165,880 | -€613,931 | -34.5% |
| Other amounts receivable | 41 | - | €334,330 | +€334,330 | |
| Cash at bank and in hand | 54/58 | €293,677 | €422,094 | +€128,416 | +43.7% |
| Deferred charges and accrued income | 490/1 | €59,787 | €22,052 | -€37,736 | -63.1% |
| Total equity and liabilities | 10/49 | €3,371,799 | €2,868,812 | -€502,987 | -14.9% |
| Equity | 10/15 | €502,352 | €457,788 | -€44,564 | -8.9% |
| Contributions | 10/11 | €105,054 | €105,054 | = | 0.0% |
| Reserves | 13 | €23,841 | €23,841 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,505 | €10,505 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,505 | €10,505 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,335 | €13,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | €373,457 | €328,893 | -€44,564 | -11.9% |
| Amounts payable | 17/49 | €2,869,447 | €2,411,024 | -€458,424 | -16.0% |
| Amounts payable within one year | 42/48 | €2,869,447 | €2,411,024 | -€458,424 | -16.0% |
| Trade debts | 44 | €1,110,766 | €696,575 | -€414,191 | -37.3% |
| Suppliers | 440/4 | €1,110,766 | €696,575 | -€414,191 | -37.3% |
| Taxes, remuneration and social security | 45 | €470,882 | €358,666 | -€112,216 | -23.8% |
| Taxes | 450/3 | €73,042 | €56,952 | -€16,090 | -22.0% |
| Remuneration and social security | 454/9 | €397,840 | €301,714 | -€96,126 | -24.2% |
| Other amounts payable | 47/48 | €1,287,799 | €1,355,782 | +€67,983 | +5.3% |
| Operating income | 70/76A | €6,443,869 | €7,353,899 | +€910,030 | +14.1% |
| Turnover | 70 | €6,342,499 | €7,116,906 | +€774,407 | +12.2% |
| Own construction capitalised | 72 | - | €56,080 | +€56,080 | |
| Other operating income | 74 | €98,853 | €148,284 | +€49,431 | +50.0% |
| Non-recurring operating income | 76A | €2,518 | €32,630 | +€30,112 | +1,196% |
| Operating charges | 60/66A | €6,202,447 | €7,292,919 | +€1.1m | +17.6% |
| Goods for resale, raw materials and consumables | 60 | €3,420,179 | €3,869,465 | +€449,286 | +13.1% |
| Purchases | 600/8 | €3,360,796 | €3,986,930 | +€626,133 | +18.6% |
| Change in stocks: decrease (increase) | 609 | €59,383 | -€117,465 | -€176,847 | |
| Services and other goods | 61 | €914,177 | €1,068,837 | +€154,660 | +16.9% |
| Remuneration, social security and pensions | 62 | €1,595,890 | €1,950,783 | +€354,893 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186,303 | €268,681 | +€82,378 | +44.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,849 | €13,999 | +€26,849 | |
| Other operating charges | 640/8 | €90,675 | €32,951 | -€57,725 | -63.7% |
| Non-recurring operating charges | 66A | €8,072 | €88,203 | +€80,131 | +993% |
| Operating profit (loss) | 9901 | €241,422 | €60,980 | -€180,442 | -74.7% |
| Financial income | 75/76B | €9,901 | €221 | -€9,679 | -97.8% |
| Recurring financial income | 75 | €9,901 | €221 | -€9,679 | -97.8% |
| Income from financial fixed assets | 750 | €343 | - | -€343 | |
| Other financial income | 752/9 | €9,557 | €221 | -€9,336 | -97.7% |
| Financial charges | 65/66B | €109,027 | €88,293 | -€20,734 | -19.0% |
| Recurring financial charges | 65 | €109,027 | €88,293 | -€20,734 | -19.0% |
| Debt charges | 650 | €106,832 | €87,617 | -€19,215 | -18.0% |
| Other financial charges | 652/9 | €2,195 | €676 | -€1,519 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €142,295 | -€27,092 | -€169,387 | |
| Income taxes | 67/77 | €70,000 | €17,472 | -€52,528 | -75.0% |
| Taxes | 670/3 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Tax adjustments and reversals of tax provisions | 77 | - | €32,528 | +€32,528 | |
| Profit (loss) for the period | 9904 | €72,295 | -€44,564 | -€116,859 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,295 | -€44,564 | -€116,859 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.