DYNA Specialist: 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 Specialist
Largest movements
- Intangible fixed assets +€99,000
up €99,000 (+34.3%), from €289,000 to €388,000
- Receivables within one year +€19,821
up €19,821 (+67.0%), from €29,578 to €49,399
of which Trade receivables: +€26,895
- Stocks and contracts +€15,000
up €15,000 (+22.8%), from €65,860 to €80,860
- Debts after one year +€119,070
up €119,070 (+15,003%), from €794 to €119,864
- Current portion of long-term debt +€25,881
up €25,881 (+933%), from €2,774 to €28,655
- Trade debts -€11,614
down €11,614 (-24.1%), from €48,288 to €36,673
- Gross operating margin +€28,439
up €28,439 (+38.7%), from €73,464 to €101,903
- Depreciation +€16,000
up €16,000 (+86.3%), from €18,536 to €34,536
- Financial charges +€1,350
up €1,350 (+183%), from €739 to €2,089
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 | €529,826 | €664,208 | +€134,382 | +25.4% |
| Fixed assets | 21/28 | €295,227 | €390,691 | +€95,464 | +32.3% |
| Intangible fixed assets | 21 | €289,000 | €388,000 | +€99,000 | +34.3% |
| Tangible fixed assets | 22/27 | €6,027 | €2,491 | -€3,536 | -58.7% |
| Furniture and vehicles | 24 | €6,027 | €2,491 | -€3,536 | -58.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €234,599 | €273,517 | +€38,919 | +16.6% |
| Stocks and contracts in progress | 3 | €65,860 | €80,860 | +€15,000 | +22.8% |
| Stocks | 30/36 | €65,860 | €80,860 | +€15,000 | +22.8% |
| Amounts receivable within one year | 40/41 | €29,578 | €49,399 | +€19,821 | +67.0% |
| Trade receivables | 40 | €12,240 | €39,135 | +€26,895 | +220% |
| Other amounts receivable | 41 | €17,338 | €10,264 | -€7,074 | -40.8% |
| Cash at bank and in hand | 54/58 | €128,439 | €134,583 | +€6,144 | +4.8% |
| Deferred charges and accrued income | 490/1 | €10,722 | €8,676 | -€2,047 | -19.1% |
| Total equity and liabilities | 10/49 | €529,826 | €664,208 | +€134,382 | +25.4% |
| Equity | 10/15 | €466,902 | €467,635 | +€733 | +0.2% |
| Contributions | 10/11 | €592,091 | €592,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,189 | -€124,456 | +€733 | +0.6% |
| Amounts payable | 17/49 | €62,924 | €196,573 | +€133,649 | +212% |
| Amounts payable after more than one year | 17 | €794 | €119,864 | +€119,070 | +15,003% |
| Financial debts | 170/4 | €794 | €119,864 | +€119,070 | +15,003% |
| Amounts payable within one year | 42/48 | €61,513 | €76,709 | +€15,196 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €2,774 | €28,655 | +€25,881 | +933% |
| Trade debts | 44 | €48,288 | €36,673 | -€11,614 | -24.1% |
| Suppliers | 440/4 | €48,288 | €36,673 | -€11,614 | -24.1% |
| Taxes, remuneration and social security | 45 | €10,451 | €11,381 | +€930 | +8.9% |
| Taxes | 450/3 | €10,451 | €11,381 | +€930 | +8.9% |
| Accrued charges and deferred income | 492/3 | €617 | - | -€617 | |
| Remuneration, social security and pensions | 62 | €62,631 | €63,555 | +€924 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,536 | €34,536 | +€16,000 | +86.3% |
| Other operating charges | 640/8 | €1,005 | €934 | -€70 | -7.0% |
| Gross operating margin | 9900 | €73,464 | €101,903 | +€28,439 | +38.7% |
| Operating profit (loss) | 9901 | -€8,708 | €2,877 | +€11,585 | |
| Financial income | 75/76B | €110 | - | -€110 | |
| Recurring financial income | 75 | €110 | - | -€110 | |
| Financial charges | 65/66B | €739 | €2,089 | +€1,350 | +183% |
| Recurring financial charges | 65 | €739 | €2,089 | +€1,350 | +183% |
| Profit (loss) for the period before taxes | 9903 | -€9,337 | €788 | +€10,125 | |
| Income taxes | 67/77 | €111 | €55 | -€56 | -50.1% |
| Profit (loss) for the period | 9904 | -€9,448 | €733 | +€10,181 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,448 | €733 | +€10,181 |
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 14 October 2026 via checked.be.