Dynamic Food: 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 Food
Largest movements
- Intangible fixed assets -€77,917
down €77,917 (-10.6%), from €738,239 to €660,322
- Cash +€58,967
up €58,967 (+31.2%), from €188,935 to €247,901
mainly Depreciation (+€90,870) and Net result for the year (+€51,350)
- Receivables after one year +€20,000
new in 2025: €20,000
- Debts after one year -€96,526
down €96,526 (-12.1%), from €797,307 to €700,781
- Profit (loss) carried forward +€51,350
up €51,350 (+45.9%), from €111,948 to €163,298
- Trade debts +€45,070
up €45,070 (+51.5%), from €87,534 to €132,604
- Provisions +€15,200
up €15,200 (+56.7%), from €26,800 to €42,000
- Gross operating margin -€267,057
down €267,057 (-28.0%), from €953,345 to €686,288
- Staff costs -€122,723
down €122,723 (-21.5%), from €570,301 to €447,578
- Depreciation -€37,262
down €37,262 (-29.1%), from €128,132 to €90,870
- Taxes -€23,243
down €23,243 (-54.5%), from €42,653 to €19,410
- Provisions -€11,600
down €11,600 (-43.3%), from €26,800 to €15,200
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 | €1,203,417 | €1,219,166 | +€15,749 | +1.3% |
| Fixed assets | 21/28 | €804,843 | €733,023 | -€71,820 | -8.9% |
| Intangible fixed assets | 21 | €738,239 | €660,322 | -€77,917 | -10.6% |
| Tangible fixed assets | 22/27 | €66,604 | €72,701 | +€6,097 | +9.2% |
| Furniture and vehicles | 24 | €52,427 | €43,117 | -€9,310 | -17.8% |
| Other tangible fixed assets | 26 | €14,177 | €29,583 | +€15,407 | +108.7% |
| Current assets | 29/58 | €398,574 | €486,143 | +€87,569 | +22.0% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Stocks and contracts in progress | 3 | €152,269 | €151,753 | -€516 | -0.3% |
| Stocks | 30/36 | €152,269 | €151,753 | -€516 | -0.3% |
| Amounts receivable within one year | 40/41 | €54,491 | €60,578 | +€6,086 | +11.2% |
| Trade receivables | 40 | €13,316 | €16,699 | +€3,383 | +25.4% |
| Other amounts receivable | 41 | €41,175 | €43,879 | +€2,703 | +6.6% |
| Cash at bank and in hand | 54/58 | €188,935 | €247,901 | +€58,967 | +31.2% |
| Deferred charges and accrued income | 490/1 | €2,878 | €5,910 | +€3,032 | +105.3% |
| Total equity and liabilities | 10/49 | €1,203,417 | €1,219,166 | +€15,749 | +1.3% |
| Equity | 10/15 | €136,948 | €188,298 | +€51,350 | +37.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,948 | €163,298 | +€51,350 | +45.9% |
| Provisions and deferred taxes | 16 | €26,800 | €42,000 | +€15,200 | +56.7% |
| Provisions for liabilities and charges | 160/5 | €26,800 | €42,000 | +€15,200 | +56.7% |
| Other liabilities and charges | 164/5 | €26,800 | €42,000 | +€15,200 | +56.7% |
| Amounts payable | 17/49 | €1,039,669 | €988,868 | -€50,801 | -4.9% |
| Amounts payable after more than one year | 17 | €797,307 | €700,781 | -€96,526 | -12.1% |
| Financial debts | 170/4 | €797,307 | €700,781 | -€96,526 | -12.1% |
| Amounts payable within one year | 42/48 | €234,970 | €280,695 | +€45,725 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €100,445 | €96,526 | -€3,919 | -3.9% |
| Trade debts | 44 | €87,534 | €132,604 | +€45,070 | +51.5% |
| Suppliers | 440/4 | €87,534 | €132,604 | +€45,070 | +51.5% |
| Taxes, remuneration and social security | 45 | €46,992 | €51,566 | +€4,574 | +9.7% |
| Taxes | 450/3 | €6,128 | €13 | -€6,115 | -99.8% |
| Remuneration and social security | 454/9 | €40,864 | €51,553 | +€10,689 | +26.2% |
| Accrued charges and deferred income | 492/3 | €7,391 | €7,391 | +€0 | 0.0% |
| Remuneration, social security and pensions | 62 | €570,301 | €447,578 | -€122,723 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,132 | €90,870 | -€37,262 | -29.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €26,800 | €15,200 | -€11,600 | -43.3% |
| Other operating charges | 640/8 | €946 | €310 | -€636 | -67.2% |
| Gross operating margin | 9900 | €953,345 | €686,288 | -€267,057 | -28.0% |
| Operating profit (loss) | 9901 | €227,166 | €132,331 | -€94,835 | -41.7% |
| Financial income | 75/76B | €358 | €2,301 | +€1,943 | +543.5% |
| Recurring financial income | 75 | €358 | €2,301 | +€1,943 | +543.5% |
| Financial charges | 65/66B | €72,923 | €63,872 | -€9,051 | -12.4% |
| Recurring financial charges | 65 | €72,923 | €63,872 | -€9,051 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €154,601 | €70,760 | -€83,841 | -54.2% |
| Income taxes | 67/77 | €42,653 | €19,410 | -€23,243 | -54.5% |
| Profit (loss) for the period | 9904 | €111,948 | €51,350 | -€60,598 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €111,948 | €51,350 | -€60,598 | -54.1% |
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 8 October 2026 via checked.be.