DYNAMIK: 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.
DYNAMIK
Largest movements
- Cash +€44,166
up €44,166 (+16.8%), from €263,226 to €307,392
mainly Other debts (+€238,035) and Net result for the year (+€43,392)
- Deferred charges and accrued income -€7,137
down €7,137 (-34.1%), from €20,949 to €13,813
- Other debts +€238,035
up €238,035 (+4596.3%), from €5,179 to €243,214
- Reserves -€210,000
down €210,000 (-86.7%), from €242,250 to €32,250
of which Distributable reserves: -€210,000
- Tax, wage and social debts +€36,512
up €36,512 (+232.9%), from €15,676 to €52,188
- Profit (loss) carried forward -€26,608
down €26,608 (-92.0%), from €28,937 to €2,328
- Gross operating margin -€9,264
down €9,264 (-12.4%), from €74,822 to €65,558
- Other operating charges -€4,910
down €4,910 (-76.3%), from €6,432 to €1,523
- Taxes +€3,049
up €3,049 (+23.7%), from €12,890 to €15,938
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 | €313,519 | €350,578 | +€37,060 | +11.8% |
| Fixed assets | 21/28 | €1,738 | €911 | -€826 | -47.5% |
| Tangible fixed assets | 22/27 | €1,628 | €801 | -€826 | -50.8% |
| Furniture and vehicles | 24 | €1,628 | €801 | -€826 | -50.8% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €311,781 | €349,667 | +€37,886 | +12.2% |
| Amounts receivable within one year | 40/41 | €27,606 | €28,462 | +€856 | +3.1% |
| Trade receivables | 40 | €27,606 | €27,615 | +€9 | 0.0% |
| Other amounts receivable | 41 | - | €847 | +€847 | |
| Cash at bank and in hand | 54/58 | €263,226 | €307,392 | +€44,166 | +16.8% |
| Deferred charges and accrued income | 490/1 | €20,949 | €13,813 | -€7,137 | -34.1% |
| Total equity and liabilities | 10/49 | €313,519 | €350,578 | +€37,060 | +11.8% |
| Equity | 10/15 | €291,647 | €55,038 | -€236,608 | -81.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €242,250 | €32,250 | -€210,000 | -86.7% |
| Tax-exempt reserves | 132 | €32,250 | €32,250 | = | 0.0% |
| Distributable reserves | 133 | €210,000 | - | -€210,000 | |
| Profit (loss) carried forward | 14 | €28,937 | €2,328 | -€26,608 | -92.0% |
| Amounts payable | 17/49 | €21,872 | €295,540 | +€273,668 | +1251.2% |
| Amounts payable within one year | 42/48 | €21,742 | €295,410 | +€273,668 | +1258.7% |
| Trade debts | 44 | €887 | €8 | -€880 | -99.1% |
| Suppliers | 440/4 | €887 | €8 | -€880 | -99.1% |
| Taxes, remuneration and social security | 45 | €15,676 | €52,188 | +€36,512 | +232.9% |
| Taxes | 450/3 | €15,676 | €52,188 | +€36,512 | +232.9% |
| Other amounts payable | 47/48 | €5,179 | €243,214 | +€238,035 | +4596.3% |
| Accrued charges and deferred income | 492/3 | €130 | €130 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €963 | €826 | -€137 | -14.2% |
| Other operating charges | 640/8 | €6,432 | €1,523 | -€4,910 | -76.3% |
| Gross operating margin | 9900 | €74,822 | €65,558 | -€9,264 | -12.4% |
| Operating profit (loss) | 9901 | €67,427 | €63,209 | -€4,218 | -6.3% |
| Financial charges | 65/66B | €3,995 | €3,879 | -€116 | -2.9% |
| Recurring financial charges | 65 | €3,995 | €3,879 | -€116 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €63,432 | €59,330 | -€4,102 | -6.5% |
| Income taxes | 67/77 | €12,890 | €15,938 | +€3,049 | +23.7% |
| Profit (loss) for the period | 9904 | €50,542 | €43,392 | -€7,150 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,542 | €43,392 | -€7,150 | -14.1% |
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 1 October 2026 via checked.be.