DynaCap: 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.
DynaCap
Largest movements
- Cash -€20,492
down €20,492 (-59.2%), from €34,608 to €14,116
mainly Other debts (-€26,000) and Deferred charges and accrued income (-€15,973)
- Deferred charges and accrued income +€15,973
up €15,973 (+1,696%), from €942 to €16,915
- Receivables within one year -€6,109
down €6,109 (-34.0%), from €17,976 to €11,867
of which Trade receivables: -€9,367
- Tangible fixed assets +€910
up €910 (+886%), from €103 to €1,013
- Other debts -€26,000
down €26,000 (-100%), from €26,000 to €0
- Reserves +€13,182
up €13,182 (+439%), from €3,000 to €16,182
- Tax, wage and social debts +€1,548
up €1,548 (+805%), from €192 to €1,741
- Trade debts +€1,239
up €1,239 (+143%), from €865 to €2,104
- Financial income -€10,717
down €10,717 (-88.5%), from €12,107 to €1,390
- Gross operating margin -€5,815
down €5,815 (-27.0%), from €21,544 to €15,729
- Taxes +€1,256
up €1,256 (+643%), from €195 to €1,451
- Other operating charges +€738
up €738 (+84.1%), from €877 to €1,615
- Depreciation -€344
down €344 (-46.6%), from €738 to €394
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 | €61,916 | €51,804 | -€10,112 | -16.3% |
| Fixed assets | 21/28 | €103 | €1,013 | +€910 | +886% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €103 | €1,013 | +€910 | +886% |
| Furniture and vehicles | 24 | €103 | €1,013 | +€910 | +886% |
| Current assets | 29/58 | €61,813 | €50,791 | -€11,022 | -17.8% |
| Amounts receivable within one year | 40/41 | €17,976 | €11,867 | -€6,109 | -34.0% |
| Trade receivables | 40 | €9,367 | €0 | -€9,367 | -100% |
| Other amounts receivable | 41 | €8,609 | €11,867 | +€3,258 | +37.8% |
| Current investments | 50/53 | €8,286 | €7,892 | -€394 | -4.8% |
| Cash at bank and in hand | 54/58 | €34,608 | €14,116 | -€20,492 | -59.2% |
| Deferred charges and accrued income | 490/1 | €942 | €16,915 | +€15,973 | +1,696% |
| Total equity and liabilities | 10/49 | €61,916 | €51,804 | -€10,112 | -16.3% |
| Equity | 10/15 | €32,282 | €45,464 | +€13,182 | +40.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €16,182 | +€13,182 | +439% |
| Distributable reserves | 133 | €3,000 | €16,182 | +€13,182 | +439% |
| Profit (loss) carried forward | 14 | -€718 | -€718 | = | 0.0% |
| Amounts payable | 17/49 | €29,634 | €6,340 | -€23,294 | -78.6% |
| Amounts payable within one year | 42/48 | €27,057 | €3,845 | -€23,212 | -85.8% |
| Trade debts | 44 | €865 | €2,104 | +€1,239 | +143% |
| Suppliers | 440/4 | €865 | €2,104 | +€1,239 | +143% |
| Taxes, remuneration and social security | 45 | €192 | €1,741 | +€1,548 | +805% |
| Taxes | 450/3 | €192 | €1,741 | +€1,548 | +805% |
| Other amounts payable | 47/48 | €26,000 | €0 | -€26,000 | -100% |
| Accrued charges and deferred income | 492/3 | €2,577 | €2,495 | -€81 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €738 | €394 | -€344 | -46.6% |
| Other operating charges | 640/8 | €877 | €1,615 | +€738 | +84.1% |
| Gross operating margin | 9900 | €21,544 | €15,729 | -€5,815 | -27.0% |
| Operating profit (loss) | 9901 | €19,929 | €13,721 | -€6,209 | -31.2% |
| Financial income | 75/76B | €12,107 | €1,390 | -€10,717 | -88.5% |
| Recurring financial income | 75 | €12,107 | €1,390 | -€10,717 | -88.5% |
| Financial charges | 65/66B | €427 | €478 | +€51 | +11.9% |
| Recurring financial charges | 65 | €427 | €478 | +€51 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €31,609 | €14,633 | -€16,977 | -53.7% |
| Income taxes | 67/77 | €195 | €1,451 | +€1,256 | +643% |
| Profit (loss) for the period | 9904 | €31,414 | €13,182 | -€18,232 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,414 | €13,182 | -€18,232 | -58.0% |
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 23 October 2026 via checked.be.