Dynamic Consult: 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.
Dynamic Consult
Largest movements
- Cash +€10,954
up €10,954 (+29.6%), from €37,001 to €47,955
mainly Net result for the year (+€49,912) and Other debts (+€14,876)
- Tangible fixed assets +€8,619
up €8,619 (+77.0%), from €11,200 to €19,820
of which Furniture and vehicles: +€9,147
- Deferred charges and accrued income -€4,441
down €4,441 (-72.5%), from €6,124 to €1,683
- Other debts +€14,876
up €14,876 (+36.6%), from €40,629 to €55,504
- Tax, wage and social debts +€1,946
up €1,946 (+23.4%), from €8,308 to €10,255
- Trade debts -€1,457
down €1,457 (-55.0%), from €2,650 to €1,193
- Gross operating margin +€37,789
up €37,789 (+107.0%), from €35,320 to €73,109
- Taxes +€6,603
up €6,603 (+77.2%), from €8,555 to €15,158
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,137 | €85,502 | +€15,365 | +21.9% |
| Fixed assets | 21/28 | €11,200 | €19,820 | +€8,619 | +77.0% |
| Tangible fixed assets | 22/27 | €11,200 | €19,820 | +€8,619 | +77.0% |
| Furniture and vehicles | 24 | €10,184 | €19,331 | +€9,147 | +89.8% |
| Other tangible fixed assets | 26 | €1,017 | €489 | -€528 | -51.9% |
| Current assets | 29/58 | €58,937 | €65,682 | +€6,745 | +11.4% |
| Amounts receivable within one year | 40/41 | €15,813 | €16,045 | +€232 | +1.5% |
| Trade receivables | 40 | €15,813 | €16,045 | +€232 | +1.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €37,001 | €47,955 | +€10,954 | +29.6% |
| Deferred charges and accrued income | 490/1 | €6,124 | €1,683 | -€4,441 | -72.5% |
| Total equity and liabilities | 10/49 | €70,137 | €85,502 | +€15,365 | +21.9% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,587 | €66,952 | +€15,365 | +29.8% |
| Amounts payable within one year | 42/48 | €51,587 | €66,952 | +€15,365 | +29.8% |
| Trade debts | 44 | €2,650 | €1,193 | -€1,457 | -55.0% |
| Suppliers | 440/4 | €2,650 | €1,193 | -€1,457 | -55.0% |
| Taxes, remuneration and social security | 45 | €8,308 | €10,255 | +€1,946 | +23.4% |
| Taxes | 450/3 | €8,308 | €10,255 | +€1,946 | +23.4% |
| Other amounts payable | 47/48 | €40,629 | €55,504 | +€14,876 | +36.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,504 | €5,874 | +€371 | +6.7% |
| Other operating charges | 640/8 | €1,670 | €2,028 | +€358 | +21.4% |
| Gross operating margin | 9900 | €35,320 | €73,109 | +€37,789 | +107.0% |
| Operating profit (loss) | 9901 | €28,146 | €65,207 | +€37,061 | +131.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €280 | €137 | -€142 | -51.0% |
| Recurring financial charges | 65 | €280 | €137 | -€142 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €27,868 | €65,070 | +€37,202 | +133.5% |
| Income taxes | 67/77 | €8,555 | €15,158 | +€6,603 | +77.2% |
| Profit (loss) for the period | 9904 | €19,313 | €49,912 | +€30,600 | +158.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,313 | €49,912 | +€30,600 | +158.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.