DYNAMIC DATA ASSISTANCE: 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 DATA ASSISTANCE
Largest movements
- Cash -€77,475
down €77,475 (-35.5%), from €218,006 to €140,531
mainly Contributions, distributions and other (-€39,990) and Other debts (-€31,260)
- Other debts -€31,260
down €31,260 (-41.7%), from €75,000 to €43,740
- Advances received -€30,444
down €30,444 (-15.4%), from €198,306 to €167,863
- Profit (loss) carried forward -€18,735
down €18,735 (-61.4%), from €30,490 to €11,755
- Trade debts +€6,425
up €6,425 (+777.2%), from €827 to €7,252
- Tax, wage and social debts +€5,287
up €5,287 (+1921.0%), from €275 to €5,563
of which Remuneration and social security: +€2,968
- Gross operating margin +€32,596
up €32,596 (+152.6%), from €21,363 to €53,959
- Staff costs +€21,153
new in 2025: €21,153
- Taxes +€3,063
up €3,063 (+69.4%), from €4,415 to €7,478
- Depreciation +€853
up €853 (+26.6%), from €3,207 to €4,060
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 | €327,012 | €257,032 | -€69,979 | -21.4% |
| Fixed assets | 21/28 | €10,436 | €13,602 | +€3,166 | +30.3% |
| Tangible fixed assets | 22/27 | €10,436 | €13,602 | +€3,166 | +30.3% |
| Plant, machinery and equipment | 23 | €5,475 | €5,608 | +€133 | +2.4% |
| Furniture and vehicles | 24 | €130 | €935 | +€805 | +619.1% |
| Other tangible fixed assets | 26 | €4,831 | €7,059 | +€2,228 | +46.1% |
| Current assets | 29/58 | €316,576 | €243,431 | -€73,145 | -23.1% |
| Amounts receivable within one year | 40/41 | €95,777 | €98,850 | +€3,073 | +3.2% |
| Trade receivables | 40 | €62,093 | €32,910 | -€29,183 | -47.0% |
| Other amounts receivable | 41 | €33,683 | €65,939 | +€32,256 | +95.8% |
| Cash at bank and in hand | 54/58 | €218,006 | €140,531 | -€77,475 | -35.5% |
| Deferred charges and accrued income | 490/1 | €2,793 | €4,050 | +€1,257 | +45.0% |
| Total equity and liabilities | 10/49 | €327,012 | €257,032 | -€69,979 | -21.4% |
| Equity | 10/15 | €50,950 | €32,215 | -€18,735 | -36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,490 | €11,755 | -€18,735 | -61.4% |
| Amounts payable | 17/49 | €276,062 | €224,817 | -€51,244 | -18.6% |
| Amounts payable within one year | 42/48 | €274,408 | €224,418 | -€49,991 | -18.2% |
| Trade debts | 44 | €827 | €7,252 | +€6,425 | +777.2% |
| Suppliers | 440/4 | €827 | €7,252 | +€6,425 | +777.2% |
| Advances received on contracts in progress | 46 | €198,306 | €167,863 | -€30,444 | -15.4% |
| Taxes, remuneration and social security | 45 | €275 | €5,563 | +€5,287 | +1921.0% |
| Taxes | 450/3 | €275 | €2,595 | +€2,320 | +842.7% |
| Remuneration and social security | 454/9 | - | €2,968 | +€2,968 | |
| Other amounts payable | 47/48 | €75,000 | €43,740 | -€31,260 | -41.7% |
| Accrued charges and deferred income | 492/3 | €1,653 | €400 | -€1,254 | -75.8% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | - | €21,153 | +€21,153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,207 | €4,060 | +€853 | +26.6% |
| Other operating charges | 640/8 | €387 | €769 | +€382 | +98.6% |
| Gross operating margin | 9900 | €21,363 | €53,959 | +€32,596 | +152.6% |
| Operating profit (loss) | 9901 | €17,769 | €27,977 | +€10,208 | +57.4% |
| Financial income | 75/76B | €768 | €941 | +€172 | +22.4% |
| Recurring financial income | 75 | €768 | €941 | +€172 | +22.4% |
| Financial charges | 65/66B | €36 | €184 | +€148 | +410.7% |
| Recurring financial charges | 65 | €36 | €184 | +€148 | +410.7% |
| Profit (loss) for the period before taxes | 9903 | €18,501 | €28,733 | +€10,232 | +55.3% |
| Income taxes | 67/77 | €4,415 | €7,478 | +€3,063 | +69.4% |
| Profit (loss) for the period | 9904 | €14,086 | €21,255 | +€7,169 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,086 | €21,255 | +€7,169 | +50.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.