DYNAMIC DESIGNS: 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 DESIGNS
Largest movements
- Cash -€5,556
down €5,556 (-9.8%), from €56,513 to €50,957
mainly Debts after one year (-€6,810) and Contributions, distributions and other (-€5,700)
- Stocks and contracts +€4,685
new in 2025: €4,685
- Tangible fixed assets -€4,242
down €4,242 (-48.4%), from €8,773 to €4,531
- Deferred charges and accrued income +€1,101
up €1,101 (+220%), from €500 to €1,601
- Debts after one year -€6,810
no longer reported in 2025 (was €6,810)
- Other debts +€4,525
up €4,525 (+334%), from €1,355 to €5,880
- Reserves -€1,180
down €1,180 (-2.7%), from €44,219 to €43,039
of which Distributable reserves: -€1,180
- Gross operating margin -€849
down €849 (-5.1%), from €16,778 to €15,929
- Depreciation -€468
down €468 (-5.1%), from €9,270 to €8,801
- Taxes -€225
down €225 (-10.7%), from €2,102 to €1,878
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 | €67,438 | €63,896 | -€3,542 | -5.3% |
| Fixed assets | 21/28 | €8,773 | €4,531 | -€4,242 | -48.4% |
| Tangible fixed assets | 22/27 | €8,773 | €4,531 | -€4,242 | -48.4% |
| Furniture and vehicles | 24 | €8,773 | €4,531 | -€4,242 | -48.4% |
| Current assets | 29/58 | €58,664 | €59,364 | +€700 | +1.2% |
| Stocks and contracts in progress | 3 | - | €4,685 | +€4,685 | |
| Contracts in progress | 37 | - | €4,685 | +€4,685 | |
| Amounts receivable within one year | 40/41 | €1,652 | €2,121 | +€469 | +28.4% |
| Trade receivables | 40 | €1,254 | - | -€1,254 | |
| Other amounts receivable | 41 | €398 | €2,121 | +€1,723 | +433% |
| Cash at bank and in hand | 54/58 | €56,513 | €50,957 | -€5,556 | -9.8% |
| Deferred charges and accrued income | 490/1 | €500 | €1,601 | +€1,101 | +220% |
| Total equity and liabilities | 10/49 | €67,438 | €63,896 | -€3,542 | -5.3% |
| Equity | 10/15 | €50,424 | €49,244 | -€1,180 | -2.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €44,219 | €43,039 | -€1,180 | -2.7% |
| Tax-exempt reserves | 132 | €94 | €94 | = | 0.0% |
| Distributable reserves | 133 | €44,125 | €42,945 | -€1,180 | -2.7% |
| Amounts payable | 17/49 | €17,014 | €14,652 | -€2,362 | -13.9% |
| Amounts payable after more than one year | 17 | €6,810 | - | -€6,810 | |
| Financial debts | 170/4 | €6,810 | - | -€6,810 | |
| Amounts payable within one year | 42/48 | €10,203 | €14,652 | +€4,448 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €6,612 | €6,810 | +€198 | +3.0% |
| Trade debts | 44 | €914 | €984 | +€70 | +7.6% |
| Suppliers | 440/4 | €914 | €984 | +€70 | +7.6% |
| Taxes, remuneration and social security | 45 | €1,323 | €978 | -€345 | -26.1% |
| Taxes | 450/3 | €1,023 | €678 | -€345 | -33.7% |
| Remuneration and social security | 454/9 | €300 | €300 | = | 0.0% |
| Other amounts payable | 47/48 | €1,355 | €5,880 | +€4,525 | +334% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,270 | €8,801 | -€468 | -5.1% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €16,778 | €15,929 | -€849 | -5.1% |
| Operating profit (loss) | 9901 | €7,390 | €7,008 | -€382 | -5.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €727 | €610 | -€117 | -16.1% |
| Recurring financial charges | 65 | €727 | €610 | -€117 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €6,668 | €6,398 | -€270 | -4.1% |
| Income taxes | 67/77 | €2,102 | €1,878 | -€225 | -10.7% |
| Profit (loss) for the period | 9904 | €4,566 | €4,520 | -€45 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,566 | €4,520 | -€45 | -1.0% |
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 15 October 2026 via checked.be.