Dyna Motors: 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 Motors
Largest movements
- Cash -€71,582
down €71,582 (-32.9%), from €217,511 to €145,930
mainly Other debts (-€74,953) and Investment in fixed assets (net) (-€56,650)
- Tangible fixed assets +€41,093
up €41,093 (+87.8%), from €46,779 to €87,872
of which Plant, machinery and equipment: +€27,755
- Receivables within one year +€17,340
up €17,340 (+31.7%), from €54,710 to €72,049
of which Other amounts receivable: +€13,854
- Stocks and contracts +€16,619
up €16,619 (+26.6%), from €62,580 to €79,199
- Other debts -€74,953
down €74,953 (-97.4%), from €76,941 to €1,988
- Trade debts +€50,340
up €50,340 (+85.6%), from €58,802 to €109,142
- Reserves +€32,552
up €32,552 (+22.2%), from €146,749 to €179,301
of which Distributable reserves: +€32,552
- Current portion of long-term debt -€4,304
no longer reported in 2025 (was €4,304)
- Staff costs +€17,155
up €17,155 (+13.3%), from €128,656 to €145,811
- Taxes -€5,868
down €5,868 (-29.0%), from €20,213 to €14,346
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 | €382,570 | €388,573 | +€6,004 | +1.6% |
| Fixed assets | 21/28 | €46,879 | €87,972 | +€41,093 | +87.7% |
| Tangible fixed assets | 22/27 | €46,779 | €87,872 | +€41,093 | +87.8% |
| Land and buildings | 22 | €25,622 | €22,415 | -€3,207 | -12.5% |
| Plant, machinery and equipment | 23 | €15,948 | €43,702 | +€27,755 | +174% |
| Furniture and vehicles | 24 | €5,209 | €21,755 | +€16,545 | +318% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €335,691 | €300,602 | -€35,089 | -10.5% |
| Stocks and contracts in progress | 3 | €62,580 | €79,199 | +€16,619 | +26.6% |
| Stocks | 30/36 | €62,580 | €79,199 | +€16,619 | +26.6% |
| Amounts receivable within one year | 40/41 | €54,710 | €72,049 | +€17,340 | +31.7% |
| Trade receivables | 40 | €52,896 | €56,382 | +€3,486 | +6.6% |
| Other amounts receivable | 41 | €1,814 | €15,667 | +€13,854 | +764% |
| Cash at bank and in hand | 54/58 | €217,511 | €145,930 | -€71,582 | -32.9% |
| Deferred charges and accrued income | 490/1 | €890 | €3,423 | +€2,534 | +285% |
| Total equity and liabilities | 10/49 | €382,570 | €388,573 | +€6,004 | +1.6% |
| Equity | 10/15 | €208,749 | €241,301 | +€32,552 | +15.6% |
| 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 | €146,749 | €179,301 | +€32,552 | +22.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €140,549 | €173,101 | +€32,552 | +23.2% |
| Amounts payable | 17/49 | €173,821 | €147,272 | -€26,549 | -15.3% |
| Amounts payable within one year | 42/48 | €173,809 | €147,232 | -€26,578 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €4,304 | - | -€4,304 | |
| Trade debts | 44 | €58,802 | €109,142 | +€50,340 | +85.6% |
| Suppliers | 440/4 | €58,802 | €109,142 | +€50,340 | +85.6% |
| Taxes, remuneration and social security | 45 | €33,763 | €36,102 | +€2,339 | +6.9% |
| Taxes | 450/3 | €14,330 | €9,432 | -€4,898 | -34.2% |
| Remuneration and social security | 454/9 | €19,433 | €26,670 | +€7,237 | +37.2% |
| Other amounts payable | 47/48 | €76,941 | €1,988 | -€74,953 | -97.4% |
| Accrued charges and deferred income | 492/3 | €12 | €40 | +€29 | +247% |
| Non-recurring operating income | 76A | €1,000 | €949 | -€52 | -5.2% |
| Remuneration, social security and pensions | 62 | €128,656 | €145,811 | +€17,155 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,412 | €15,557 | +€2,145 | +16.0% |
| Other operating charges | 640/8 | €2,964 | €3,155 | +€190 | +6.4% |
| Non-recurring operating charges | 66A | - | €12,201 | +€12,201 | |
| Gross operating margin | 9900 | €225,798 | €225,894 | +€96 | 0.0% |
| Operating profit (loss) | 9901 | €80,766 | €49,170 | -€31,595 | -39.1% |
| Financial income | 75/76B | €105 | €75 | -€30 | -28.8% |
| Recurring financial income | 75 | €105 | €75 | -€30 | -28.8% |
| Financial charges | 65/66B | €2,024 | €2,347 | +€323 | +15.9% |
| Recurring financial charges | 65 | €2,024 | €1,445 | -€579 | -28.6% |
| Non-recurring financial charges | 66B | - | €902 | +€902 | |
| Profit (loss) for the period before taxes | 9903 | €78,846 | €46,898 | -€31,948 | -40.5% |
| Income taxes | 67/77 | €20,213 | €14,346 | -€5,868 | -29.0% |
| Profit (loss) for the period | 9904 | €58,633 | €32,552 | -€26,081 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,633 | €32,552 | -€26,081 | -44.5% |
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 21 October 2026 via checked.be.