DYNAMIC CAR DESIGN: 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.
DYNAMIC CAR DESIGN
Largest movements
- Receivables within one year -€97,401
down €97,401 (-68.1%), from €143,052 to €45,651
- Stocks and contracts +€13,604
up €13,604 (+29.6%), from €45,975 to €59,579
- Trade debts -€59,663
down €59,663 (-9.6%), from €619,957 to €560,294
- Profit (loss) carried forward -€19,155
down €19,155 (-4.0%), from -€482,980 to -€502,135
- Short-term financial debts -€10,475
down €10,475 (-30.0%), from €34,885 to €24,410
of which Other loans: -€10,000
- Tax, wage and social debts +€4,988
up €4,988 (+53.8%), from €9,266 to €14,254
of which Remuneration and social security: +€2,949
- Staff costs +€20,158
up €20,158 (+33.3%), from €60,485 to €80,643
- Gross operating margin +€8,672
up €8,672 (+14.3%), from €60,790 to €69,462
- Depreciation -€1,307
down €1,307 (-42.7%), from €3,062 to €1,755
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 | €200,527 | €115,876 | -€84,651 | -42.2% |
| Fixed assets | 21/28 | €9,847 | €8,092 | -€1,755 | -17.8% |
| Tangible fixed assets | 22/27 | €4,397 | €2,642 | -€1,755 | -39.9% |
| Plant, machinery and equipment | 23 | €1,876 | €1,110 | -€766 | -40.8% |
| Furniture and vehicles | 24 | €2,521 | €1,532 | -€989 | -39.2% |
| Financial fixed assets | 28 | €5,450 | €5,450 | = | 0.0% |
| Current assets | 29/58 | €190,680 | €107,784 | -€82,896 | -43.5% |
| Stocks and contracts in progress | 3 | €45,975 | €59,579 | +€13,604 | +29.6% |
| Stocks | 30/36 | €45,975 | €59,579 | +€13,604 | +29.6% |
| Amounts receivable within one year | 40/41 | €143,052 | €45,651 | -€97,401 | -68.1% |
| Trade receivables | 40 | €143,052 | €45,651 | -€97,401 | -68.1% |
| Cash at bank and in hand | 54/58 | €640 | €1,521 | +€881 | +138% |
| Deferred charges and accrued income | 490/1 | €1,013 | €1,033 | +€20 | +2.0% |
| Total equity and liabilities | 10/49 | €200,527 | €115,876 | -€84,651 | -42.2% |
| Equity | 10/15 | -€464,388 | -€483,543 | -€19,155 | -4.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€482,980 | -€502,135 | -€19,155 | -4.0% |
| Amounts payable | 17/49 | €664,915 | €599,419 | -€65,496 | -9.9% |
| Amounts payable within one year | 42/48 | €664,915 | €599,419 | -€65,496 | -9.9% |
| Financial debts | 43 | €34,885 | €24,410 | -€10,475 | -30.0% |
| Credit institutions | 430/8 | €24,885 | €24,410 | -€475 | -1.9% |
| Other loans | 439 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €619,957 | €560,294 | -€59,663 | -9.6% |
| Suppliers | 440/4 | €619,957 | €560,294 | -€59,663 | -9.6% |
| Taxes, remuneration and social security | 45 | €9,266 | €14,254 | +€4,988 | +53.8% |
| Taxes | 450/3 | €7,926 | €9,965 | +€2,039 | +25.7% |
| Remuneration and social security | 454/9 | €1,340 | €4,289 | +€2,949 | +220% |
| Other amounts payable | 47/48 | €807 | €461 | -€346 | -42.9% |
| Remuneration, social security and pensions | 62 | €60,485 | €80,643 | +€20,158 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,062 | €1,755 | -€1,307 | -42.7% |
| Other operating charges | 640/8 | €2,757 | €2,774 | +€17 | +0.6% |
| Non-recurring operating charges | 66A | €3,660 | - | -€3,660 | |
| Gross operating margin | 9900 | €60,790 | €69,462 | +€8,672 | +14.3% |
| Operating profit (loss) | 9901 | -€9,174 | -€15,710 | -€6,536 | -71.2% |
| Financial income | 75/76B | €190 | €77 | -€113 | -59.5% |
| Recurring financial income | 75 | €190 | €77 | -€113 | -59.5% |
| Financial charges | 65/66B | €3,624 | €3,522 | -€102 | -2.8% |
| Recurring financial charges | 65 | €3,624 | €3,522 | -€102 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,608 | -€19,155 | -€6,547 | -51.9% |
| Profit (loss) for the period | 9904 | -€12,608 | -€19,155 | -€6,547 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,608 | -€19,155 | -€6,547 | -51.9% |
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 22 October 2026 via checked.be.