DYNAMIC SYSTEMS: 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 SYSTEMS
Largest movements
- Cash +€20,294
up €20,294 (+4,376%), from €464 to €20,757
mainly Other debts (+€20,197) and Depreciation (+€1,347)
- Tangible fixed assets -€1,347
down €1,347 (-60.6%), from €2,225 to €877
of which Other tangible fixed assets: -€1,048
- Other debts +€20,197
up €20,197 (+11.7%), from €172,865 to €193,063
- Profit (loss) carried forward -€954
down €954 (-0.3%), from -€327,939 to -€328,893
- Trade debts -€357
down €357 (-21.0%), from €1,699 to €1,342
- Gross operating margin +€2,840
up €2,840 (+216%), from €1,316 to €4,157
- Financial charges -€1,330
down €1,330 (-28.3%), from €4,705 to €3,376
- Other operating charges +€337
up €337 (+675%), from €50 to €387
- Staff costs -€163
no longer reported in 2025 (was €163)
- Depreciation -€118
down €118 (-8.0%), from €1,465 to €1,347
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 | €2,828 | €21,715 | +€18,886 | +668% |
| Fixed assets | 21/28 | €2,225 | €877 | -€1,347 | -60.6% |
| Tangible fixed assets | 22/27 | €2,225 | €877 | -€1,347 | -60.6% |
| Furniture and vehicles | 24 | €299 | - | -€299 | |
| Other tangible fixed assets | 26 | €1,926 | €877 | -€1,048 | -54.4% |
| Current assets | 29/58 | €604 | €20,838 | +€20,234 | +3,351% |
| Amounts receivable within one year | 40/41 | €140 | €80 | -€60 | -42.8% |
| Trade receivables | 40 | €140 | - | -€140 | |
| Other amounts receivable | 41 | - | €80 | +€80 | |
| Cash at bank and in hand | 54/58 | €464 | €20,757 | +€20,294 | +4,376% |
| Total equity and liabilities | 10/49 | €2,828 | €21,715 | +€18,886 | +668% |
| Equity | 10/15 | -€307,488 | -€308,442 | -€954 | -0.3% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€327,939 | -€328,893 | -€954 | -0.3% |
| Amounts payable | 17/49 | €310,317 | €330,157 | +€19,840 | +6.4% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €210,317 | €230,157 | +€19,840 | +9.4% |
| Financial debts | 43 | €35,752 | €35,752 | = | 0.0% |
| Credit institutions | 430/8 | €35,752 | €35,752 | = | 0.0% |
| Trade debts | 44 | €1,699 | €1,342 | -€357 | -21.0% |
| Suppliers | 440/4 | €1,699 | €1,342 | -€357 | -21.0% |
| Other amounts payable | 47/48 | €172,865 | €193,063 | +€20,197 | +11.7% |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,465 | €1,347 | -€118 | -8.0% |
| Other operating charges | 640/8 | €50 | €387 | +€337 | +675% |
| Gross operating margin | 9900 | €1,316 | €4,157 | +€2,840 | +216% |
| Operating profit (loss) | 9901 | -€362 | €2,422 | +€2,784 | |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €4,705 | €3,376 | -€1,330 | -28.3% |
| Recurring financial charges | 65 | €4,705 | €3,376 | -€1,330 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,054 | -€954 | +€4,100 | +81.1% |
| Profit (loss) for the period | 9904 | -€5,054 | -€954 | +€4,100 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,054 | -€954 | +€4,100 | +81.1% |
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.