DYNAMICS ENGINEERING: 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.
DYNAMICS ENGINEERING
Largest movements
- Cash +€39,465
up €39,465 (+30.6%), from €129,141 to €168,606
mainly Net result for the year (+€40,606) and Depreciation (+€7,122)
- Receivables within one year +€10,277
up €10,277 (+68.0%), from €15,119 to €25,396
of which Trade receivables: +€12,222
- Tangible fixed assets -€7,122
down €7,122 (-36.2%), from €19,673 to €12,551
of which Furniture and vehicles: -€6,117
- Deferred charges and accrued income +€2,172
up €2,172 (+134.0%), from €1,621 to €3,793
- Profit (loss) carried forward +€22,736
up €22,736, from -€12,736 to €10,000
- Reserves +€17,870
up €17,870 (+11.8%), from €151,330 to €169,200
of which Distributable reserves: +€17,870
- Debts after one year -€5,238
down €5,238 (-69.9%), from €7,489 to €2,251
- Trade debts +€4,905
up €4,905 (+431.8%), from €1,136 to €6,041
- Tax, wage and social debts +€4,293
up €4,293 (+466.8%), from €920 to €5,213
of which Taxes: +€2,793
- Gross operating margin +€77,378
up €77,378, from -€21,998 to €55,380
- Taxes +€4,136
up €4,136 (+2964.6%), from €140 to €4,276
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 | €165,798 | €210,591 | +€44,792 | +27.0% |
| Fixed assets | 21/28 | €19,918 | €12,796 | -€7,122 | -35.8% |
| Tangible fixed assets | 22/27 | €19,673 | €12,551 | -€7,122 | -36.2% |
| Plant, machinery and equipment | 23 | €5,253 | €4,248 | -€1,005 | -19.1% |
| Furniture and vehicles | 24 | €14,420 | €8,303 | -€6,117 | -42.4% |
| Financial fixed assets | 28 | €245 | €245 | = | 0.0% |
| Current assets | 29/58 | €145,881 | €197,795 | +€51,915 | +35.6% |
| Amounts receivable within one year | 40/41 | €15,119 | €25,396 | +€10,277 | +68.0% |
| Trade receivables | 40 | €12,235 | €24,457 | +€12,222 | +99.9% |
| Other amounts receivable | 41 | €2,884 | €938 | -€1,946 | -67.5% |
| Cash at bank and in hand | 54/58 | €129,141 | €168,606 | +€39,465 | +30.6% |
| Deferred charges and accrued income | 490/1 | €1,621 | €3,793 | +€2,172 | +134.0% |
| Total equity and liabilities | 10/49 | €165,798 | €210,591 | +€44,792 | +27.0% |
| Equity | 10/15 | €151,094 | €191,700 | +€40,606 | +26.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €151,330 | €169,200 | +€17,870 | +11.8% |
| Non-distributable reserves | 130/1 | €5,691 | €5,691 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,691 | €5,691 | = | 0.0% |
| Distributable reserves | 133 | €145,639 | €163,510 | +€17,870 | +12.3% |
| Profit (loss) carried forward | 14 | -€12,736 | €10,000 | +€22,736 | |
| Amounts payable | 17/49 | €14,704 | €18,890 | +€4,186 | +28.5% |
| Amounts payable after more than one year | 17 | €7,489 | €2,251 | -€5,238 | -69.9% |
| Financial debts | 170/4 | €7,489 | €2,251 | -€5,238 | -69.9% |
| Amounts payable within one year | 42/48 | €7,190 | €16,613 | +€9,424 | +131.1% |
| Current portion of amounts payable after more than one year | 42 | €5,012 | €5,238 | +€226 | +4.5% |
| Trade debts | 44 | €1,136 | €6,041 | +€4,905 | +431.8% |
| Suppliers | 440/4 | €1,136 | €6,041 | +€4,905 | +431.8% |
| Taxes, remuneration and social security | 45 | €920 | €5,213 | +€4,293 | +466.8% |
| Taxes | 450/3 | €920 | €3,713 | +€2,793 | +303.7% |
| Remuneration and social security | 454/9 | €0 | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €122 | €122 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €25 | €26 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,587 | €7,122 | -€465 | -6.1% |
| Other operating charges | 640/8 | €3,067 | €2,686 | -€381 | -12.4% |
| Gross operating margin | 9900 | -€21,998 | €55,380 | +€77,378 | |
| Operating profit (loss) | 9901 | -€32,652 | €45,571 | +€78,223 | |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €996 | €691 | -€305 | -30.6% |
| Recurring financial charges | 65 | €996 | €691 | -€305 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,648 | €44,882 | +€78,530 | |
| Income taxes | 67/77 | €140 | €4,276 | +€4,136 | +2964.6% |
| Profit (loss) for the period | 9904 | -€33,788 | €40,606 | +€74,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,788 | €40,606 | +€74,394 |
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 28 September 2026 via checked.be.