Dynamic Learn: 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 Learn
Largest movements
- Cash -€4,370
down €4,370 (-98.4%), from €4,443 to €73
mainly Net result for the year (-€17,469) and Investment in fixed assets (net) (-€7,818)
- Tangible fixed assets +€3,764
new in 2019: €3,764
- Receivables within one year +€3,606
up €3,606 (+116.0%), from €3,108 to €6,714
- Intangible fixed assets +€1,760
new in 2019: €1,760
- Debts within one year +€22,229
up €22,229 (+173.2%), from €12,834 to €35,063
- Profit (loss) carried forward -€17,469
down €17,469 (-324.6%), from -€5,382 to -€22,852
- Gross operating margin +€2,916
up €2,916 (+41.0%), from €7,108 to €10,024
- Depreciation +€2,294
new in 2019: €2,294
From the 2018 result to the 2019 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 2018 and 2019 balance sheets and the 2019 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,551 | €12,311 | +€4,760 | +63.0% |
| Fixed assets | 21/28 | - | €5,524 | +€5,524 | |
| Intangible fixed assets | 21 | - | €1,760 | +€1,760 | |
| Tangible fixed assets | 22/27 | - | €3,764 | +€3,764 | |
| Current assets | 29/58 | €7,551 | €6,787 | -€764 | -10.1% |
| Amounts receivable within one year | 40/41 | €3,108 | €6,714 | +€3,606 | +116.0% |
| Cash at bank and in hand | 54/58 | €4,443 | €73 | -€4,370 | -98.4% |
| Total equity and liabilities | 10/49 | €7,551 | €12,311 | +€4,760 | +63.0% |
| Equity | 10/15 | -€5,282 | -€22,752 | -€17,469 | -330.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,382 | -€22,852 | -€17,469 | -324.6% |
| Amounts payable | 17/49 | €12,834 | €35,063 | +€22,229 | +173.2% |
| Amounts payable within one year | 42/48 | €12,834 | €35,063 | +€22,229 | +173.2% |
| Trade debts | 44 | €2,564 | €3,415 | +€851 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,294 | +€2,294 | |
| Gross operating margin | 9900 | €7,108 | €10,024 | +€2,916 | +41.0% |
| Operating profit (loss) | 9901 | -€5,314 | -€17,270 | -€11,956 | -225.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +344.0% |
| Recurring financial charges | 65 | €69 | €200 | +€131 | +189.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,382 | -€17,469 | -€12,086 | -224.5% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +3200.0% |
| Profit (loss) for the period | 9904 | -€5,382 | -€17,469 | -€12,087 | -224.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,382 | -€17,469 | -€12,087 | -224.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.