DYNAFIN CONSULTING: 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.
DYNAFIN CONSULTING
Largest movements
- Receivables within one year -€2.7m
down €2.7m (-66.7%), from €4.1m to €1.4m
of which Other amounts receivable: -€2.5m
- Intangible fixed assets -€168,058
down €168,058 (-97.4%), from €172,620 to €4,562
- Cash -€71,581
down €71,581 (-99.2%), from €72,178 to €596
mainly Other debts (-€2.0m) and Net result for the year (-€848,593)
- Other debts -€2.0m
down €2.0m (-98.9%), from €2.1m to €22,979
- Profit (loss) carried forward -€848,593
down €848,593, from €172,701 to -€675,892
- Tax, wage and social debts +€213,729
up €213,729 (+33.0%), from €648,462 to €862,191
of which Taxes: +€195,961
- Trade debts -€201,064
down €201,064 (-19.1%), from €1.1m to €849,203
- Debts after one year -€102,876
down €102,876 (-44.0%), from €233,884 to €131,008
- Financial income -€2.2m
down €2.2m (-96.9%), from €2.2m to €69,692
of which Non-recurring financial income: -€1.8m
- Staff costs -€817,125
down €817,125 (-24.8%), from €3.3m to €2.5m
- Gross operating margin -€785,352
down €785,352 (-25.2%), from €3.1m to €2.3m
- Taxes +€460,031
up €460,031 (+2,600%), from €17,691 to €477,722
- Financial charges -€50,045
down €50,045 (-51.4%), from €97,417 to €47,372
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 | €4,452,410 | €1,429,267 | -€3.0m | -67.9% |
| Fixed assets | 21/28 | €191,452 | €23,131 | -€168,321 | -87.9% |
| Intangible fixed assets | 21 | €172,620 | €4,562 | -€168,058 | -97.4% |
| Tangible fixed assets | 22/27 | €18,385 | €18,122 | -€263 | -1.4% |
| Furniture and vehicles | 24 | €18,385 | €18,122 | -€263 | -1.4% |
| Financial fixed assets | 28 | €447 | €447 | = | 0.0% |
| Current assets | 29/58 | €4,260,958 | €1,406,136 | -€2.9m | -67.0% |
| Amounts receivable within one year | 40/41 | €4,105,001 | €1,368,796 | -€2.7m | -66.7% |
| Trade receivables | 40 | €977,722 | €696,251 | -€281,471 | -28.8% |
| Other amounts receivable | 41 | €3,127,278 | €672,545 | -€2.5m | -78.5% |
| Current investments | 50/53 | €26,000 | - | -€26,000 | |
| Cash at bank and in hand | 54/58 | €72,178 | €596 | -€71,581 | -99.2% |
| Deferred charges and accrued income | 490/1 | €57,780 | €36,744 | -€21,036 | -36.4% |
| Total equity and liabilities | 10/49 | €4,452,410 | €1,429,267 | -€3.0m | -67.9% |
| Equity | 10/15 | €240,351 | -€608,242 | -€848,593 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,701 | -€675,892 | -€848,593 | |
| Amounts payable | 17/49 | €4,212,059 | €2,037,509 | -€2.2m | -51.6% |
| Amounts payable after more than one year | 17 | €233,884 | €131,008 | -€102,876 | -44.0% |
| Financial debts | 170/4 | €233,884 | €131,008 | -€102,876 | -44.0% |
| Amounts payable within one year | 42/48 | €3,978,175 | €1,874,472 | -€2.1m | -52.9% |
| Current portion of amounts payable after more than one year | 42 | €141,973 | €140,097 | -€1,876 | -1.3% |
| Financial debts | 43 | €73,190 | - | -€73,190 | |
| Credit institutions | 430/8 | €73,190 | - | -€73,190 | |
| Trade debts | 44 | €1,050,267 | €849,203 | -€201,064 | -19.1% |
| Suppliers | 440/4 | €1,050,267 | €849,203 | -€201,064 | -19.1% |
| Taxes, remuneration and social security | 45 | €648,462 | €862,191 | +€213,729 | +33.0% |
| Taxes | 450/3 | €286,902 | €482,862 | +€195,961 | +68.3% |
| Remuneration and social security | 454/9 | €361,561 | €379,329 | +€17,769 | +4.9% |
| Other amounts payable | 47/48 | €2,064,283 | €22,979 | -€2.0m | -98.9% |
| Accrued charges and deferred income | 492/3 | - | €32,030 | +€32,030 | |
| Non-recurring operating income | 76A | €505 | - | -€505 | |
| Remuneration, social security and pensions | 62 | €3,291,122 | €2,473,997 | -€817,125 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,960 | €186,398 | +€4,438 | +2.4% |
| Other operating charges | 640/8 | €1,151 | €973 | -€178 | -15.5% |
| Non-recurring operating charges | 66A | €50,000 | €65,161 | +€15,161 | +30.3% |
| Gross operating margin | 9900 | €3,118,690 | €2,333,338 | -€785,352 | -25.2% |
| Operating profit (loss) | 9901 | -€405,543 | -€393,191 | +€12,352 | +3.0% |
| Financial income | 75/76B | €2,222,731 | €69,692 | -€2.2m | -96.9% |
| Recurring financial income | 75 | €412,786 | €69,692 | -€343,094 | -83.1% |
| Non-recurring financial income | 76B | €1,809,945 | - | -€1.8m | |
| Financial charges | 65/66B | €97,417 | €47,372 | -€50,045 | -51.4% |
| Recurring financial charges | 65 | €97,417 | €47,372 | -€50,045 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €1,719,772 | -€370,871 | -€2.1m | |
| Income taxes | 67/77 | €17,691 | €477,722 | +€460,031 | +2,600% |
| Profit (loss) for the period | 9904 | €1,702,080 | -€848,593 | -€2.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,702,080 | -€848,593 | -€2.6m |
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 26 October 2026 via checked.be.