Dynamic Instrument Services: 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 Instrument Services
Largest movements
- Receivables within one year -€79,626
down €79,626 (-20.2%), from €393,509 to €313,883
of which Trade receivables: -€78,257
- Tangible fixed assets -€13,571
down €13,571 (-23.5%), from €57,685 to €44,115
of which Plant, machinery and equipment: -€8,055
- Cash +€13,385
up €13,385 (+21.4%), from €62,650 to €76,035
mainly Receivables within one year (+€79,626) and Trade debts (+€41,309)
- Profit (loss) carried forward -€160,101
down €160,101 (-14.4%), from -€1.1m to -€1.3m
- Trade debts +€41,309
up €41,309 (+8.7%), from €476,081 to €517,390
- Accrued charges and deferred income +€36,477
new in 2025: €36,477
- Tax, wage and social debts +€11,538
up €11,538 (+19.7%), from €58,480 to €70,018
of which Remuneration and social security: +€15,693
- Gross operating margin -€61,680
down €61,680 (-22.8%), from €270,447 to €208,767
- Staff costs -€34,030
down €34,030 (-9.9%), from €345,290 to €311,260
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 | €690,854 | €614,209 | -€76,645 | -11.1% |
| Fixed assets | 21/28 | €57,745 | €44,175 | -€13,571 | -23.5% |
| Tangible fixed assets | 22/27 | €57,685 | €44,115 | -€13,571 | -23.5% |
| Plant, machinery and equipment | 23 | €41,012 | €32,957 | -€8,055 | -19.6% |
| Furniture and vehicles | 24 | €11,780 | €3,978 | -€7,801 | -66.2% |
| Other tangible fixed assets | 26 | €4,893 | €7,179 | +€2,286 | +46.7% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €633,109 | €570,034 | -€63,074 | -10.0% |
| Stocks and contracts in progress | 3 | €175,795 | €177,289 | +€1,494 | +0.9% |
| Stocks | 30/36 | €175,795 | €177,289 | +€1,494 | +0.9% |
| Amounts receivable within one year | 40/41 | €393,509 | €313,883 | -€79,626 | -20.2% |
| Trade receivables | 40 | €391,845 | €313,589 | -€78,257 | -20.0% |
| Other amounts receivable | 41 | €1,664 | €295 | -€1,369 | -82.3% |
| Cash at bank and in hand | 54/58 | €62,650 | €76,035 | +€13,385 | +21.4% |
| Deferred charges and accrued income | 490/1 | €1,154 | €2,826 | +€1,672 | +145% |
| Total equity and liabilities | 10/49 | €690,854 | €614,209 | -€76,645 | -11.1% |
| Equity | 10/15 | -€592,043 | -€752,144 | -€160,101 | -27.0% |
| Contributions | 10/11 | €518,600 | €518,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,110,643 | -€1,270,744 | -€160,101 | -14.4% |
| Amounts payable | 17/49 | €1,282,897 | €1,366,353 | +€83,456 | +6.5% |
| Amounts payable within one year | 42/48 | €1,282,897 | €1,329,876 | +€46,979 | +3.7% |
| Trade debts | 44 | €476,081 | €517,390 | +€41,309 | +8.7% |
| Suppliers | 440/4 | €476,081 | €517,390 | +€41,309 | +8.7% |
| Taxes, remuneration and social security | 45 | €58,480 | €70,018 | +€11,538 | +19.7% |
| Taxes | 450/3 | €19,860 | €15,705 | -€4,155 | -20.9% |
| Remuneration and social security | 454/9 | €38,620 | €54,313 | +€15,693 | +40.6% |
| Other amounts payable | 47/48 | €748,336 | €742,468 | -€5,867 | -0.8% |
| Accrued charges and deferred income | 492/3 | - | €36,477 | +€36,477 | |
| Non-recurring operating income | 76A | - | €6,199 | +€6,199 | |
| Remuneration, social security and pensions | 62 | €345,290 | €311,260 | -€34,030 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,750 | €17,609 | +€859 | +5.1% |
| Other operating charges | 640/8 | €4,267 | €3,374 | -€894 | -20.9% |
| Gross operating margin | 9900 | €270,447 | €208,767 | -€61,680 | -22.8% |
| Operating profit (loss) | 9901 | -€95,860 | -€123,475 | -€27,615 | -28.8% |
| Financial income | 75/76B | €0 | €35 | +€35 | +351,000% |
| Recurring financial income | 75 | €0 | €35 | +€35 | +351,000% |
| Financial charges | 65/66B | €36,836 | €36,210 | -€626 | -1.7% |
| Recurring financial charges | 65 | €36,836 | €36,210 | -€626 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€132,696 | -€159,650 | -€26,954 | -20.3% |
| Income taxes | 67/77 | €700 | €451 | -€249 | -35.6% |
| Profit (loss) for the period | 9904 | -€133,396 | -€160,101 | -€26,705 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€133,396 | -€160,101 | -€26,705 | -20.0% |
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 14 October 2026 via checked.be.