Dynamic Flows: what changed
What changed
Dynamic Flows
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€137,096
2024 · €134,387+€2,709
Equity
€985,158
2024 · €898,062+€87,096
Cash
€175,866
2024 · €403,474-€227,608
Balance sheet total
€1.5m
2024 · €1.2m+€307,121
Largest movements
Assets
- Current investments +€300,000
up €300,000 (+54.3%), from €552,000 to €852,000
- Receivables within one year +€235,039
up €235,039 (+85.2%), from €275,797 to €510,836
of which Trade receivables: +€223,602
- Cash -€227,608
down €227,608 (-56.4%), from €403,474 to €175,866
mainly Current investments (-€300,000) and Receivables within one year (-€235,039)
Equity and liabilities
- Advances received +€197,000
new in 2025: €197,000
- Profit (loss) carried forward +€87,096
up €87,096 (+12.5%), from €694,062 to €781,158
- Tax, wage and social debts +€41,584
up €41,584 (+37.9%), from €109,827 to €151,411
of which Taxes: +€33,178
- Other debts -€17,500
down €17,500 (-33.3%), from €52,500 to €35,000
Income statement
- Gross operating margin +€38,826
up €38,826 (+7.5%), from €516,561 to €555,387
- Staff costs +€24,761
up €24,761 (+6.9%), from €360,638 to €385,399
- Financial income -€12,315
down €12,315 (-50.9%), from €24,182 to €11,867
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€134,387
Gross operating margin
+€38,826
Staff costs
-€24,761
Depreciation
+€1,160
Other operating charges
+€72
Financial income
-€12,315
Financial charges
-€74
Taxes
-€199
Result 2025
€137,096
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€123,783
Investment
-€301,391
Financing
-€50,000
Cash 2024
€403,474
From operations (derived)
+€123,783
Net result for the year
+€137,096
Depreciation
+€1,702
Receivables within one year
-€235,039
Deferred charges and accrued income
-€1
Trade debts
-€1,059
Tax, wage and social debts
+€41,584
Advances received
+€197,000
Other debts
-€17,500
Investment (derived)
-€301,391
Investment in fixed assets (net)
-€1,391
Current investments
-€300,000
Financing
-€50,000
Contributions, distributions and other
-€50,000
Cash 2025
€175,866
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,233,426 | €1,540,547 | +€307,121 | +24.9% |
| Fixed assets | 21/28 | €1,495 | €1,184 | -€311 | -20.8% |
| Tangible fixed assets | 22/27 | €1,422 | €1,111 | -€311 | -21.9% |
| Furniture and vehicles | 24 | €1,422 | €1,111 | -€311 | -21.9% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €1,231,931 | €1,539,363 | +€307,432 | +25.0% |
| Amounts receivable within one year | 40/41 | €275,797 | €510,836 | +€235,039 | +85.2% |
| Trade receivables | 40 | €267,414 | €491,016 | +€223,602 | +83.6% |
| Other amounts receivable | 41 | €8,384 | €19,820 | +€11,437 | +136% |
| Current investments | 50/53 | €552,000 | €852,000 | +€300,000 | +54.3% |
| Cash at bank and in hand | 54/58 | €403,474 | €175,866 | -€227,608 | -56.4% |
| Deferred charges and accrued income | 490/1 | €659 | €660 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €1,233,426 | €1,540,547 | +€307,121 | +24.9% |
| Equity | 10/15 | €898,062 | €985,158 | +€87,096 | +9.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €104,000 | €104,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52,000 | €52,000 | = | 0.0% |
| Own shares acquired | 1312 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €694,062 | €781,158 | +€87,096 | +12.5% |
| Amounts payable | 17/49 | €335,364 | €555,389 | +€220,025 | +65.6% |
| Amounts payable within one year | 42/48 | €335,364 | €555,389 | +€220,025 | +65.6% |
| Trade debts | 44 | €173,037 | €171,978 | -€1,059 | -0.6% |
| Suppliers | 440/4 | €173,037 | €171,978 | -€1,059 | -0.6% |
| Advances received on contracts in progress | 46 | - | €197,000 | +€197,000 | |
| Taxes, remuneration and social security | 45 | €109,827 | €151,411 | +€41,584 | +37.9% |
| Taxes | 450/3 | €63,180 | €96,358 | +€33,178 | +52.5% |
| Remuneration and social security | 454/9 | €46,647 | €55,053 | +€8,406 | +18.0% |
| Other amounts payable | 47/48 | €52,500 | €35,000 | -€17,500 | -33.3% |
| Remuneration, social security and pensions | 62 | €360,638 | €385,399 | +€24,761 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,862 | €1,702 | -€1,160 | -40.5% |
| Other operating charges | 640/8 | €272 | €200 | -€72 | -26.3% |
| Gross operating margin | 9900 | €516,561 | €555,387 | +€38,826 | +7.5% |
| Operating profit (loss) | 9901 | €152,790 | €168,086 | +€15,297 | +10.0% |
| Financial income | 75/76B | €24,182 | €11,867 | -€12,315 | -50.9% |
| Recurring financial income | 75 | €24,182 | €11,867 | -€12,315 | -50.9% |
| Financial charges | 65/66B | €717 | €790 | +€74 | +10.3% |
| Recurring financial charges | 65 | €717 | €790 | +€74 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €176,255 | €179,164 | +€2,908 | +1.7% |
| Income taxes | 67/77 | €41,868 | €42,067 | +€199 | +0.5% |
| Profit (loss) for the period | 9904 | €134,387 | €137,096 | +€2,709 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €134,387 | €137,096 | +€2,709 | +2.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.