Dynamic Consulting: 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 Consulting
Largest movements
- Cash +€118,621
up €118,621 (+108.7%), from €109,104 to €227,725
mainly Receivables within one year (+€80,133) and Net result for the year (+€45,926)
- Receivables within one year -€80,133
down €80,133 (-63.1%), from €126,991 to €46,858
of which Trade receivables: -€62,491
- Reserves +€45,926
up €45,926 (+34.2%), from €134,096 to €180,021
of which Distributable reserves: +€45,926
- Tax, wage and social debts -€9,792
down €9,792 (-53.0%), from €18,482 to €8,691
of which Taxes: -€12,792
- Trade debts +€4,368
up €4,368 (+77.7%), from €5,620 to €9,989
- Accrued charges and deferred income -€3,627
down €3,627 (-100.0%), from €3,627 to €0
- Gross operating margin +€7,031
up €7,031 (+11.4%), from €61,677 to €68,708
- Taxes +€3,775
up €3,775 (+27.2%), from €13,878 to €17,654
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 | €251,262 | €287,438 | +€36,176 | +14.4% |
| Fixed assets | 21/28 | €15,167 | €12,856 | -€2,312 | -15.2% |
| Tangible fixed assets | 22/27 | €6,324 | €4,012 | -€2,312 | -36.6% |
| Furniture and vehicles | 24 | €6,324 | €4,012 | -€2,312 | -36.6% |
| Financial fixed assets | 28 | €8,843 | €8,843 | = | 0.0% |
| Current assets | 29/58 | €236,095 | €274,583 | +€38,488 | +16.3% |
| Amounts receivable within one year | 40/41 | €126,991 | €46,858 | -€80,133 | -63.1% |
| Trade receivables | 40 | €104,811 | €42,320 | -€62,491 | -59.6% |
| Other amounts receivable | 41 | €22,180 | €4,538 | -€17,642 | -79.5% |
| Cash at bank and in hand | 54/58 | €109,104 | €227,725 | +€118,621 | +108.7% |
| Total equity and liabilities | 10/49 | €251,262 | €287,438 | +€36,176 | +14.4% |
| Equity | 10/15 | €146,496 | €192,421 | +€45,926 | +31.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €134,096 | €180,021 | +€45,926 | +34.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €134,096 | €180,021 | +€45,926 | +34.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,767 | €95,017 | -€9,750 | -9.3% |
| Amounts payable within one year | 42/48 | €101,139 | €95,017 | -€6,123 | -6.1% |
| Financial debts | 43 | €6,000 | €6,000 | = | 0.0% |
| Credit institutions | 430/8 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €5,620 | €9,989 | +€4,368 | +77.7% |
| Suppliers | 440/4 | €5,620 | €9,989 | +€4,368 | +77.7% |
| Taxes, remuneration and social security | 45 | €18,482 | €8,691 | -€9,792 | -53.0% |
| Taxes | 450/3 | €18,482 | €5,691 | -€12,792 | -69.2% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €71,037 | €70,338 | -€699 | -1.0% |
| Accrued charges and deferred income | 492/3 | €3,627 | €0 | -€3,627 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,810 | €3,922 | +€112 | +2.9% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.8% |
| Gross operating margin | 9900 | €61,677 | €68,708 | +€7,031 | +11.4% |
| Operating profit (loss) | 9901 | €57,298 | €64,201 | +€6,902 | +12.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €672 | €621 | -€51 | -7.6% |
| Recurring financial charges | 65 | €672 | €621 | -€51 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €56,626 | €63,580 | +€6,953 | +12.3% |
| Income taxes | 67/77 | €13,878 | €17,654 | +€3,775 | +27.2% |
| Profit (loss) for the period | 9904 | €42,748 | €45,926 | +€3,178 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,748 | €45,926 | +€3,178 | +7.4% |
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.