DYNALU: 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.
DYNALU
Largest movements
- Tangible fixed assets -€23,162
down €23,162 (-2.3%), from €1.0m to €985,714
of which Land and buildings: -€35,977
- Debts after one year -€48,175
down €48,175 (-6.4%), from €747,454 to €699,279
- Reserves +€25,000
up €25,000 (+55.6%), from €45,000 to €70,000
- Gross operating margin -€19,411
down €19,411 (-18.7%), from €103,973 to €84,562
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 | €1,028,117 | €1,003,052 | -€25,064 | -2.4% |
| Fixed assets | 21/28 | €1,008,877 | €985,714 | -€23,162 | -2.3% |
| Tangible fixed assets | 22/27 | €1,008,877 | €985,714 | -€23,162 | -2.3% |
| Land and buildings | 22 | €1,002,445 | €966,468 | -€35,977 | -3.6% |
| Plant, machinery and equipment | 23 | €6,432 | €19,247 | +€12,815 | +199.2% |
| Current assets | 29/58 | €19,240 | €17,338 | -€1,902 | -9.9% |
| Amounts receivable within one year | 40/41 | €8,827 | €10,135 | +€1,308 | +14.8% |
| Trade receivables | 40 | €0 | €10,135 | +€10,135 | |
| Other amounts receivable | 41 | €8,827 | €0 | -€8,827 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,413 | €7,203 | -€3,210 | -30.8% |
| Total equity and liabilities | 10/49 | €1,028,117 | €1,003,052 | -€25,064 | -2.4% |
| Equity | 10/15 | €72,400 | €96,454 | +€24,054 | +33.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €70,000 | +€25,000 | +55.6% |
| Distributable reserves | 133 | €45,000 | €70,000 | +€25,000 | +55.6% |
| Profit (loss) carried forward | 14 | €2,400 | €1,454 | -€946 | -39.4% |
| Amounts payable | 17/49 | €955,717 | €906,598 | -€49,119 | -5.1% |
| Amounts payable after more than one year | 17 | €747,454 | €699,279 | -€48,175 | -6.4% |
| Financial debts | 170/4 | €747,454 | €699,279 | -€48,175 | -6.4% |
| Amounts payable within one year | 42/48 | €208,263 | €207,319 | -€944 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €58,689 | €62,587 | +€3,899 | +6.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €24,606 | €19,742 | -€4,865 | -19.8% |
| Suppliers | 440/4 | €24,606 | €19,742 | -€4,865 | -19.8% |
| Taxes, remuneration and social security | 45 | €6,178 | €6,082 | -€96 | -1.6% |
| Taxes | 450/3 | €6,178 | €6,082 | -€96 | -1.6% |
| Other amounts payable | 47/48 | €118,791 | €118,908 | +€118 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,728 | €39,762 | +€1,034 | +2.7% |
| Other operating charges | 640/8 | €8,394 | €8,964 | +€570 | +6.8% |
| Gross operating margin | 9900 | €103,973 | €84,562 | -€19,411 | -18.7% |
| Operating profit (loss) | 9901 | €56,850 | €35,835 | -€21,015 | -37.0% |
| Financial charges | 65/66B | €10,820 | €11,547 | +€726 | +6.7% |
| Recurring financial charges | 65 | €10,820 | €11,547 | +€726 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €46,030 | €24,289 | -€21,741 | -47.2% |
| Income taxes | 67/77 | - | €234 | +€234 | |
| Profit (loss) for the period | 9904 | €46,030 | €24,054 | -€21,975 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,030 | €24,054 | -€21,975 | -47.7% |
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 2 October 2026 via checked.be.