DYNAMIC BUSINESS CONSULTING: what changed
DYNAMIC BUSINESS CONSULTING
Largest movements
- Cash +€30,579
up €30,579 (+24.4%), from €125,196 to €155,775
mainly Receivables within one year (+€22,331) and Trade debts (+€19,805)
- Receivables within one year -€22,331
down €22,331 (-26.6%), from €83,976 to €61,645
of which Trade receivables: -€27,396
- Tangible fixed assets -€10,266
down €10,266 (-45.6%), from €22,531 to €12,265
of which Furniture and vehicles: -€9,326
- Trade debts +€19,805
up €19,805 (+25.0%), from €79,181 to €98,986
- Tax, wage and social debts -€13,070
down €13,070 (-30.8%), from €42,503 to €29,433
- Profit (loss) carried forward -€11,024
down €11,024, from €49 to -€10,975
- Other debts +€2,945
up €2,945 (+19.5%), from €15,121 to €18,066
- Gross operating margin -€48,164
down €48,164 (-99.0%), from €48,647 to €483
- Taxes -€15,100
down €15,100 (-100%), from €15,100 to €0
- Write-downs -€1,120
down €1,120 (-2,291%), from -€49 to -€1,169
- Financial charges +€879
up €879 (+97.7%), from €900 to €1,778
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,816 | €249,472 | -€1,344 | -0.5% |
| Fixed assets | 21/28 | €22,531 | €12,765 | -€9,766 | -43.3% |
| Tangible fixed assets | 22/27 | €22,531 | €12,265 | -€10,266 | -45.6% |
| Plant, machinery and equipment | 23 | €1,859 | €918 | -€940 | -50.6% |
| Furniture and vehicles | 24 | €20,672 | €11,347 | -€9,326 | -45.1% |
| Financial fixed assets | 28 | €0 | €500 | +€500 | |
| Current assets | 29/58 | €228,285 | €236,706 | +€8,422 | +3.7% |
| Stocks and contracts in progress | 3 | €17,830 | €18,242 | +€413 | +2.3% |
| Stocks | 30/36 | €17,830 | €18,242 | +€413 | +2.3% |
| Amounts receivable within one year | 40/41 | €83,976 | €61,645 | -€22,331 | -26.6% |
| Trade receivables | 40 | €57,796 | €30,400 | -€27,396 | -47.4% |
| Other amounts receivable | 41 | €26,180 | €31,245 | +€5,065 | +19.3% |
| Cash at bank and in hand | 54/58 | €125,196 | €155,775 | +€30,579 | +24.4% |
| Deferred charges and accrued income | 490/1 | €1,283 | €1,045 | -€238 | -18.6% |
| Total equity and liabilities | 10/49 | €250,816 | €249,472 | -€1,344 | -0.5% |
| Equity | 10/15 | €114,010 | €102,986 | -€11,024 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,761 | €107,761 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €105,901 | €107,761 | +€1,860 | +1.8% |
| Profit (loss) carried forward | 14 | €49 | -€10,975 | -€11,024 | |
| Amounts payable | 17/49 | €136,805 | €146,485 | +€9,680 | +7.1% |
| Amounts payable within one year | 42/48 | €136,805 | €146,485 | +€9,680 | +7.1% |
| Trade debts | 44 | €79,181 | €98,986 | +€19,805 | +25.0% |
| Suppliers | 440/4 | €79,181 | €98,986 | +€19,805 | +25.0% |
| Taxes, remuneration and social security | 45 | €42,503 | €29,433 | -€13,070 | -30.8% |
| Taxes | 450/3 | €42,503 | €29,433 | -€13,070 | -30.8% |
| Other amounts payable | 47/48 | €15,121 | €18,066 | +€2,945 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,155 | €10,266 | +€110 | +1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€49 | -€1,169 | -€1,120 | -2,291% |
| Other operating charges | 640/8 | €591 | €632 | +€41 | +7.0% |
| Gross operating margin | 9900 | €48,647 | €483 | -€48,164 | -99.0% |
| Operating profit (loss) | 9901 | €37,949 | -€9,246 | -€47,195 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €900 | €1,778 | +€879 | +97.7% |
| Recurring financial charges | 65 | €900 | €1,778 | +€879 | +97.7% |
| Profit (loss) for the period before taxes | 9903 | €37,050 | -€11,024 | -€48,074 | |
| Income taxes | 67/77 | €15,100 | €0 | -€15,100 | -100% |
| Profit (loss) for the period | 9904 | €21,950 | -€11,024 | -€32,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,950 | -€11,024 | -€32,974 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.