DYNABO: 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.
DYNABO
Largest movements
- Tangible fixed assets -€14,253
down €14,253 (-4.8%), from €298,374 to €284,121
of which Land and buildings: -€12,889
- Cash +€13,353
up €13,353 (+25.3%), from €52,825 to €66,178
mainly Depreciation (+€13,319) and Current investments (+€13,155)
- Current investments -€13,155
down €13,155 (-18.2%), from €72,477 to €59,322
- Tax, wage and social debts -€13,778
no longer reported in 2025 (was €13,778)
- Taxes -€10,666
down €10,666 (-91.5%), from €11,652 to €986
- Other operating charges -€2,193
down €2,193 (-65.5%), from €3,349 to €1,157
- Depreciation -€1,006
down €1,006 (-7.0%), from €14,325 to €13,319
- Financial income +€912
up €912 (+8.8%), from €10,409 to €11,321
- Gross operating margin -€653
down €653 (-9.6%), from €6,781 to €6,128
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.
Cash bridge derived
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 | €681,546 | €666,120 | -€15,426 | -2.3% |
| Fixed assets | 21/28 | €545,574 | €531,321 | -€14,253 | -2.6% |
| Tangible fixed assets | 22/27 | €298,374 | €284,121 | -€14,253 | -4.8% |
| Land and buildings | 22 | €278,018 | €265,129 | -€12,889 | -4.6% |
| Plant, machinery and equipment | 23 | €1,282 | €872 | -€411 | -32.0% |
| Furniture and vehicles | 24 | €18,371 | €18,120 | -€251 | -1.4% |
| Other tangible fixed assets | 26 | €703 | - | -€703 | |
| Financial fixed assets | 28 | €247,200 | €247,200 | = | 0.0% |
| Current assets | 29/58 | €135,972 | €134,799 | -€1,173 | -0.9% |
| Amounts receivable within one year | 40/41 | €10,323 | €8,690 | -€1,633 | -15.8% |
| Other amounts receivable | 41 | €10,323 | €8,690 | -€1,633 | -15.8% |
| Current investments | 50/53 | €72,477 | €59,322 | -€13,155 | -18.2% |
| Cash at bank and in hand | 54/58 | €52,825 | €66,178 | +€13,353 | +25.3% |
| Deferred charges and accrued income | 490/1 | €347 | €608 | +€262 | +75.4% |
| Total equity and liabilities | 10/49 | €681,546 | €666,120 | -€15,426 | -2.3% |
| Equity | 10/15 | €566,189 | €567,063 | +€873 | +0.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €504,216 | €505,089 | +€873 | +0.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €498,019 | €498,892 | +€873 | +0.2% |
| Provisions and deferred taxes | 16 | €97,610 | €97,610 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €97,610 | €97,610 | = | 0.0% |
| Pensions and similar obligations | 160 | €97,610 | €97,610 | = | 0.0% |
| Amounts payable | 17/49 | €17,746 | €1,447 | -€16,299 | -91.8% |
| Amounts payable within one year | 42/48 | €17,746 | €1,447 | -€16,299 | -91.8% |
| Trade debts | 44 | €3,167 | €1,447 | -€1,720 | -54.3% |
| Suppliers | 440/4 | €3,167 | €1,447 | -€1,720 | -54.3% |
| Taxes, remuneration and social security | 45 | €13,778 | - | -€13,778 | |
| Taxes | 450/3 | €13,778 | - | -€13,778 | |
| Other amounts payable | 47/48 | €801 | - | -€801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,325 | €13,319 | -€1,006 | -7.0% |
| Other operating charges | 640/8 | €3,349 | €1,157 | -€2,193 | -65.5% |
| Non-recurring operating charges | 66A | €354 | €934 | +€580 | +163.9% |
| Gross operating margin | 9900 | €6,781 | €6,128 | -€653 | -9.6% |
| Operating profit (loss) | 9901 | -€11,248 | -€9,282 | +€1,966 | +17.5% |
| Financial income | 75/76B | €10,409 | €11,321 | +€912 | +8.8% |
| Recurring financial income | 75 | €10,409 | €11,321 | +€912 | +8.8% |
| Financial charges | 65/66B | €712 | €181 | -€532 | -74.6% |
| Recurring financial charges | 65 | €712 | €181 | -€532 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,551 | €1,859 | +€3,410 | |
| Income taxes | 67/77 | €11,652 | €986 | -€10,666 | -91.5% |
| Profit (loss) for the period | 9904 | -€13,203 | €873 | +€14,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,203 | €873 | +€14,076 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.