DYNACON: 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.
DYNACON
Largest movements
- Cash -€14,532
down €14,532 (-33.9%), from €42,915 to €28,383
mainly Net result for the year (-€10,139) and Receivables within one year (-€7,265)
- Receivables within one year +€7,265
up €7,265 (+266%), from €2,727 to €9,992
of which Other amounts receivable: +€3,722
- Tangible fixed assets -€1,418
down €1,418 (-24.3%), from €5,824 to €4,406
of which Plant, machinery and equipment: -€1,157
- Reserves -€10,139
down €10,139 (-41.0%), from €24,744 to €14,605
of which Distributable reserves: -€10,139
- Other debts +€4,150
up €4,150 (+99.6%), from €4,165 to €8,315
- Tax, wage and social debts -€2,300
no longer reported in 2025 (was €2,300)
- Gross operating margin -€6,332
down €6,332 (-439%), from -€1,443 to -€7,775
- Depreciation -€341
down €341 (-17.6%), from €1,940 to €1,599
- Other operating charges -€102
down €102 (-12.1%), from €846 to €744
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 | €52,568 | €43,894 | -€8,674 | -16.5% |
| Fixed assets | 21/28 | €5,985 | €4,567 | -€1,418 | -23.7% |
| Tangible fixed assets | 22/27 | €5,824 | €4,406 | -€1,418 | -24.3% |
| Plant, machinery and equipment | 23 | €4,258 | €3,101 | -€1,157 | -27.2% |
| Furniture and vehicles | 24 | €371 | €312 | -€59 | -15.9% |
| Other tangible fixed assets | 26 | €1,195 | €993 | -€202 | -16.9% |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €46,583 | €39,327 | -€7,256 | -15.6% |
| Amounts receivable within one year | 40/41 | €2,727 | €9,992 | +€7,265 | +266% |
| Trade receivables | 40 | €1,368 | €4,911 | +€3,543 | +259% |
| Other amounts receivable | 41 | €1,359 | €5,081 | +€3,722 | +274% |
| Cash at bank and in hand | 54/58 | €42,915 | €28,383 | -€14,532 | -33.9% |
| Deferred charges and accrued income | 490/1 | €941 | €952 | +€11 | +1.2% |
| Total equity and liabilities | 10/49 | €52,568 | €43,894 | -€8,674 | -16.5% |
| Equity | 10/15 | €43,344 | €33,205 | -€10,139 | -23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,744 | €14,605 | -€10,139 | -41.0% |
| Non-distributable reserves | 130/1 | €550 | €550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €550 | €550 | = | 0.0% |
| Distributable reserves | 133 | €24,194 | €14,055 | -€10,139 | -41.9% |
| Amounts payable | 17/49 | €9,224 | €10,689 | +€1,465 | +15.9% |
| Amounts payable within one year | 42/48 | €9,034 | €10,499 | +€1,465 | +16.2% |
| Trade debts | 44 | €2,569 | €2,184 | -€385 | -15.0% |
| Suppliers | 440/4 | €2,569 | €2,184 | -€385 | -15.0% |
| Taxes, remuneration and social security | 45 | €2,300 | - | -€2,300 | |
| Taxes | 450/3 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €4,165 | €8,315 | +€4,150 | +99.6% |
| Accrued charges and deferred income | 492/3 | €190 | €190 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,940 | €1,599 | -€341 | -17.6% |
| Other operating charges | 640/8 | €846 | €744 | -€102 | -12.1% |
| Gross operating margin | 9900 | -€1,443 | -€7,775 | -€6,332 | -439% |
| Operating profit (loss) | 9901 | -€4,229 | -€10,118 | -€5,889 | -139% |
| Financial income | 75/76B | €3 | €45 | +€42 | +1,400% |
| Recurring financial income | 75 | €3 | €45 | +€42 | +1,400% |
| Non-recurring financial income | 76B | €3 | - | -€3 | |
| Financial charges | 65/66B | €63 | €66 | +€3 | +4.8% |
| Recurring financial charges | 65 | €63 | €66 | +€3 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,289 | -€10,139 | -€5,850 | -136% |
| Profit (loss) for the period | 9904 | -€4,289 | -€10,139 | -€5,850 | -136% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,289 | -€10,139 | -€5,850 | -136% |
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 15 October 2026 via checked.be.