DYNALOG: 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.
DYNALOG
Largest movements
- Current investments -€30,035
down €30,035 (-24.4%), from €123,218 to €93,182
- Tangible fixed assets -€10,024
down €10,024 (-5.9%), from €169,823 to €159,799
of which Land and buildings: -€10,890
- Cash +€9,978
up €9,978 (+26.6%), from €37,444 to €47,422
mainly Other debts (+€79,684) and Net result for the year (+€63,221)
- Receivables within one year -€3,674
down €3,674 (-16.0%), from €22,965 to €19,291
of which Trade receivables: -€5,320
- Reserves -€125,000
down €125,000 (-50.4%), from €247,953 to €122,953
- Other debts +€79,684
up €79,684 (+121%), from €65,753 to €145,437
- Tax, wage and social debts +€19,169
up €19,169 (+172%), from €11,127 to €30,296
of which Taxes: +€19,169
- Current portion of long-term debt -€10,855
down €10,855 (-100%), from €10,855 to €0
- Financial charges +€1,944
up €1,944 (+161%), from €1,211 to €3,155
- Financial income +€1,691
up €1,691 (+111%), from €1,529 to €3,219
- Gross operating margin +€1,461
up €1,461 (+1.6%), from €91,863 to €93,324
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 | €355,089 | €320,418 | -€34,671 | -9.8% |
| Fixed assets | 21/28 | €169,823 | €159,799 | -€10,024 | -5.9% |
| Tangible fixed assets | 22/27 | €169,823 | €159,799 | -€10,024 | -5.9% |
| Land and buildings | 22 | €168,403 | €157,513 | -€10,890 | -6.5% |
| Furniture and vehicles | 24 | €1,420 | €2,286 | +€866 | +61.0% |
| Current assets | 29/58 | €185,266 | €160,619 | -€24,647 | -13.3% |
| Amounts receivable within one year | 40/41 | €22,965 | €19,291 | -€3,674 | -16.0% |
| Trade receivables | 40 | €22,880 | €17,560 | -€5,320 | -23.3% |
| Other amounts receivable | 41 | €85 | €1,731 | +€1,646 | +1,931% |
| Current investments | 50/53 | €123,218 | €93,182 | -€30,035 | -24.4% |
| Cash at bank and in hand | 54/58 | €37,444 | €47,422 | +€9,978 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,640 | €724 | -€915 | -55.8% |
| Total equity and liabilities | 10/49 | €355,089 | €320,418 | -€34,671 | -9.8% |
| Equity | 10/15 | €266,553 | €141,553 | -€125,000 | -46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €247,953 | €122,953 | -€125,000 | -50.4% |
| Distributable reserves | 133 | €247,953 | €122,953 | -€125,000 | -50.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,536 | €178,865 | +€90,329 | +102% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €88,382 | €175,929 | +€87,548 | +99.1% |
| Current portion of amounts payable after more than one year | 42 | €10,855 | €0 | -€10,855 | -100% |
| Trade debts | 44 | €647 | €197 | -€451 | -69.6% |
| Suppliers | 440/4 | €647 | €197 | -€451 | -69.6% |
| Taxes, remuneration and social security | 45 | €11,127 | €30,296 | +€19,169 | +172% |
| Taxes | 450/3 | €8,907 | €28,076 | +€19,169 | +215% |
| Remuneration and social security | 454/9 | €2,219 | €2,219 | = | 0.0% |
| Other amounts payable | 47/48 | €65,753 | €145,437 | +€79,684 | +121% |
| Accrued charges and deferred income | 492/3 | €154 | €2,936 | +€2,781 | +1,801% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,354 | €11,528 | +€174 | +1.5% |
| Other operating charges | 640/8 | €1,861 | €2,201 | +€340 | +18.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €91,863 | €93,324 | +€1,461 | +1.6% |
| Operating profit (loss) | 9901 | €78,648 | €79,595 | +€947 | +1.2% |
| Financial income | 75/76B | €1,529 | €3,219 | +€1,691 | +111% |
| Recurring financial income | 75 | €1,529 | €3,219 | +€1,691 | +111% |
| Financial charges | 65/66B | €1,211 | €3,155 | +€1,944 | +161% |
| Recurring financial charges | 65 | €1,211 | €3,155 | +€1,944 | +161% |
| Profit (loss) for the period before taxes | 9903 | €78,966 | €79,659 | +€694 | +0.9% |
| Income taxes | 67/77 | €17,187 | €16,438 | -€749 | -4.4% |
| Profit (loss) for the period | 9904 | €61,779 | €63,221 | +€1,442 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,779 | €63,221 | +€1,442 | +2.3% |
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 19 October 2026 via checked.be.