DYNAM HEAT: 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.
DYNAM HEAT
Largest movements
- Tangible fixed assets -€5,690
down €5,690 (-100%), from €5,690 to €0
- Receivables within one year +€4,732
up €4,732 (+47.0%), from €10,060 to €14,791
of which Trade receivables: +€7,212
- Cash +€969
up €969 (+29.3%), from €3,311 to €4,281
mainly Trade debts (+€11,850) and Net result for the year (+€5,842)
- Deferred charges and accrued income -€445
down €445 (-100%), from €445 to €0
- Other debts -€14,591
down €14,591 (-98.9%), from €14,746 to €155
- Trade debts +€11,850
up €11,850 (+423%), from €2,800 to €14,650
- Profit (loss) carried forward +€5,842
up €5,842, from -€4,453 to €1,389
- Current portion of long-term debt -€4,118
down €4,118 (-100%), from €4,118 to €0
- Tax, wage and social debts +€582
up €582 (+18.8%), from €3,103 to €3,685
- Other operating charges -€3,177
down €3,177 (-85.8%), from €3,704 to €527
- Gross operating margin -€2,837
down €2,837 (-15.8%), from €17,897 to €15,061
- Depreciation -€1,312
down €1,312 (-18.7%), from €7,003 to €5,690
- Taxes +€587
up €587 (+26.1%), from €2,250 to €2,837
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 | €24,427 | €23,992 | -€435 | -1.8% |
| Fixed assets | 21/28 | €6,110 | €420 | -€5,690 | -93.1% |
| Tangible fixed assets | 22/27 | €5,690 | €0 | -€5,690 | -100% |
| Furniture and vehicles | 24 | €5,690 | €0 | -€5,690 | -100% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €18,317 | €23,572 | +€5,255 | +28.7% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,060 | €14,791 | +€4,732 | +47.0% |
| Trade receivables | 40 | €7,565 | €14,777 | +€7,212 | +95.3% |
| Other amounts receivable | 41 | €2,495 | €14 | -€2,481 | -99.4% |
| Cash at bank and in hand | 54/58 | €3,311 | €4,281 | +€969 | +29.3% |
| Deferred charges and accrued income | 490/1 | €445 | €0 | -€445 | -100% |
| Total equity and liabilities | 10/49 | €24,427 | €23,992 | -€435 | -1.8% |
| Equity | 10/15 | -€341 | €5,501 | +€5,842 | |
| Contributions | 10/11 | €4,112 | €4,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,453 | €1,389 | +€5,842 | |
| Amounts payable | 17/49 | €24,768 | €18,491 | -€6,277 | -25.3% |
| Amounts payable within one year | 42/48 | €24,768 | €18,491 | -€6,277 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €4,118 | €0 | -€4,118 | -100% |
| Trade debts | 44 | €2,800 | €14,650 | +€11,850 | +423% |
| Suppliers | 440/4 | €2,800 | €14,650 | +€11,850 | +423% |
| Taxes, remuneration and social security | 45 | €3,103 | €3,685 | +€582 | +18.8% |
| Taxes | 450/3 | €3,103 | €3,685 | +€582 | +18.8% |
| Other amounts payable | 47/48 | €14,746 | €155 | -€14,591 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,003 | €5,690 | -€1,312 | -18.7% |
| Other operating charges | 640/8 | €3,704 | €527 | -€3,177 | -85.8% |
| Gross operating margin | 9900 | €17,897 | €15,061 | -€2,837 | -15.8% |
| Operating profit (loss) | 9901 | €7,190 | €8,843 | +€1,653 | +23.0% |
| Financial income | 75/76B | €69 | €193 | +€124 | +181% |
| Recurring financial income | 75 | €69 | €193 | +€124 | +181% |
| Financial charges | 65/66B | €383 | €357 | -€26 | -6.8% |
| Recurring financial charges | 65 | €383 | €357 | -€26 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €6,875 | €8,679 | +€1,803 | +26.2% |
| Income taxes | 67/77 | €2,250 | €2,837 | +€587 | +26.1% |
| Profit (loss) for the period | 9904 | €4,625 | €5,842 | +€1,216 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,625 | €5,842 | +€1,216 | +26.3% |
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 16 October 2026 via checked.be.