DYNAMIC TOITURE: 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 TOITURE
Largest movements
- Receivables within one year +€44,815
up €44,815 (+150%), from €29,973 to €74,788
of which Trade receivables: +€56,088
- Cash +€20,937
up €20,937 (+184%), from €11,358 to €32,295
mainly Net result for the year (+€30,818) and Trade debts (+€27,730)
- Tangible fixed assets -€8,774
down €8,774 (-31.6%), from €27,764 to €18,990
of which Furniture and vehicles: -€8,504
- Profit (loss) carried forward +€30,818
up €30,818 (+286%), from €10,767 to €41,585
- Trade debts +€27,730
up €27,730 (+11,651%), from €238 to €27,968
- Debts after one year -€6,780
down €6,780 (-33.3%), from €20,340 to €13,560
- Current portion of long-term debt +€5,000
up €5,000 (+73.7%), from €6,780 to €11,780
- Gross operating margin +€144,276
up €144,276 (+16,414%), from €879 to €145,155
- Staff costs +€89,655
up €89,655 (+874%), from €10,262 to €99,917
- Taxes +€2,957
new in 2025: €2,957
- Other operating charges +€2,058
up €2,058 (+130%), from €1,579 to €3,637
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 | €69,295 | €126,273 | +€56,978 | +82.2% |
| Fixed assets | 21/28 | €27,964 | €19,190 | -€8,774 | -31.4% |
| Tangible fixed assets | 22/27 | €27,764 | €18,990 | -€8,774 | -31.6% |
| Plant, machinery and equipment | 23 | €1,620 | €1,350 | -€270 | -16.7% |
| Furniture and vehicles | 24 | €26,144 | €17,640 | -€8,504 | -32.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €41,331 | €107,083 | +€65,752 | +159% |
| Amounts receivable within one year | 40/41 | €29,973 | €74,788 | +€44,815 | +150% |
| Trade receivables | 40 | €2,010 | €58,098 | +€56,088 | +2,790% |
| Other amounts receivable | 41 | €27,963 | €16,690 | -€11,273 | -40.3% |
| Cash at bank and in hand | 54/58 | €11,358 | €32,295 | +€20,937 | +184% |
| Total equity and liabilities | 10/49 | €69,295 | €126,273 | +€56,978 | +82.2% |
| Equity | 10/15 | €41,937 | €72,755 | +€30,818 | +73.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €6,170 | €6,170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,670 | €3,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,767 | €41,585 | +€30,818 | +286% |
| Amounts payable | 17/49 | €27,358 | €53,518 | +€26,160 | +95.6% |
| Amounts payable after more than one year | 17 | €20,340 | €13,560 | -€6,780 | -33.3% |
| Financial debts | 170/4 | €20,340 | €13,560 | -€6,780 | -33.3% |
| Amounts payable within one year | 42/48 | €7,018 | €39,958 | +€32,940 | +469% |
| Current portion of amounts payable after more than one year | 42 | €6,780 | €11,780 | +€5,000 | +73.7% |
| Trade debts | 44 | €238 | €27,968 | +€27,730 | +11,651% |
| Suppliers | 440/4 | €238 | €27,968 | +€27,730 | +11,651% |
| Taxes, remuneration and social security | 45 | - | €210 | +€210 | |
| Remuneration and social security | 454/9 | - | €210 | +€210 | |
| Remuneration, social security and pensions | 62 | €10,262 | €99,917 | +€89,655 | +874% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,990 | €8,774 | -€216 | -2.4% |
| Other operating charges | 640/8 | €1,579 | €3,637 | +€2,058 | +130% |
| Gross operating margin | 9900 | €879 | €145,155 | +€144,276 | +16,414% |
| Operating profit (loss) | 9901 | -€19,952 | €32,827 | +€52,779 | |
| Financial income | 75/76B | €3 | €1,286 | +€1,283 | +42,767% |
| Recurring financial income | 75 | €3 | €1,286 | +€1,283 | +42,767% |
| Financial charges | 65/66B | €1,294 | €338 | -€956 | -73.9% |
| Recurring financial charges | 65 | €1,294 | €338 | -€956 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,243 | €33,775 | +€55,018 | |
| Income taxes | 67/77 | - | €2,957 | +€2,957 | |
| Profit (loss) for the period | 9904 | -€21,243 | €30,818 | +€52,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,243 | €30,818 | +€52,061 |
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 22 October 2026 via checked.be.