DYNAMIK HR: 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.
What changed
DYNAMIK HR
NACE 82.100, Office administrative and support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€51,010
2024 · €39,853+€11,157
Equity
€279,723
2024 · €228,713+€51,010
Cash
€68,823
2024 · €72,343-€3,520
Balance sheet total
€709,513
2024 · €688,767+€20,746
Largest movements
Assets
- Tangible fixed assets +€18,859
up €18,859 (+3.4%), from €562,258 to €581,116
of which Leasing and similar rights: +€30,986
- Receivables within one year +€8,430
up €8,430 (+22.4%), from €37,655 to €46,085
Equity and liabilities
- Reserves +€50,900
up €50,900 (+24.6%), from €206,660 to €257,560
- Other debts -€27,484
down €27,484 (-82.3%), from €33,375 to €5,892
- Trade debts -€8,282
down €8,282 (-40.3%), from €20,546 to €12,264
Income statement
- Gross operating margin +€54,833
up €54,833 (+23.6%), from €231,923 to €286,756
- Staff costs +€34,845
up €34,845 (+27.5%), from €126,827 to €161,672
- Depreciation +€6,307
up €6,307 (+21.1%), from €29,832 to €36,139
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.
Result 2024
€39,853
Gross operating margin
+€54,833
Staff costs
-€34,845
Depreciation
-€6,307
Other operating charges
-€1,678
Financial income
+€636
Financial charges
-€1,143
Taxes
-€340
Result 2025
€51,010
raises the resultlowers the result
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.
From operations
+€51,525
Investment
-€54,997
Financing
-€47
Cash 2024
€72,343
From operations (derived)
+€51,525
Net result for the year
+€51,010
Depreciation
+€36,139
Receivables within one year
-€8,430
Deferred charges and accrued income
+€3,023
Trade debts
-€8,282
Tax, wage and social debts
-€51
Other debts
-€27,484
Accrued charges and deferred income
+€5,600
Investment (derived)
-€54,997
Investment in fixed assets (net)
-€54,997
Financing
-€47
Debts after one year
-€6,764
Current portion of long-term debt
+€6,717
Cash 2025
€68,823
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €688,767 | €709,513 | +€20,746 | +3.0% |
| Fixed assets | 21/28 | €564,876 | €583,734 | +€18,859 | +3.3% |
| Tangible fixed assets | 22/27 | €562,258 | €581,116 | +€18,859 | +3.4% |
| Land and buildings | 22 | €519,878 | €503,684 | -€16,194 | -3.1% |
| Plant, machinery and equipment | 23 | €7,948 | €16,695 | +€8,747 | +110% |
| Furniture and vehicles | 24 | €22,583 | €17,903 | -€4,680 | -20.7% |
| Leasing and similar rights | 25 | €11,848 | €42,834 | +€30,986 | +262% |
| Financial fixed assets | 28 | €2,618 | €2,618 | = | 0.0% |
| Current assets | 29/58 | €123,891 | €125,779 | +€1,887 | +1.5% |
| Amounts receivable within one year | 40/41 | €37,655 | €46,085 | +€8,430 | +22.4% |
| Trade receivables | 40 | €37,655 | €46,085 | +€8,430 | +22.4% |
| Cash at bank and in hand | 54/58 | €72,343 | €68,823 | -€3,520 | -4.9% |
| Deferred charges and accrued income | 490/1 | €13,893 | €10,870 | -€3,023 | -21.8% |
| Total equity and liabilities | 10/49 | €688,767 | €709,513 | +€20,746 | +3.0% |
| Equity | 10/15 | €228,713 | €279,723 | +€51,010 | +22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €206,660 | €257,560 | +€50,900 | +24.6% |
| Distributable reserves | 133 | €206,660 | €257,560 | +€50,900 | +24.6% |
| Profit (loss) carried forward | 14 | €3,453 | €3,563 | +€110 | +3.2% |
| Amounts payable | 17/49 | €460,054 | €429,790 | -€30,264 | -6.6% |
| Amounts payable after more than one year | 17 | €349,165 | €342,401 | -€6,764 | -1.9% |
| Financial debts | 170/4 | €349,165 | €342,401 | -€6,764 | -1.9% |
| Amounts payable within one year | 42/48 | €110,889 | €81,789 | -€29,100 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €28,927 | €35,644 | +€6,717 | +23.2% |
| Trade debts | 44 | €20,546 | €12,264 | -€8,282 | -40.3% |
| Suppliers | 440/4 | €20,546 | €12,264 | -€8,282 | -40.3% |
| Taxes, remuneration and social security | 45 | €28,041 | €27,990 | -€51 | -0.2% |
| Taxes | 450/3 | €11,112 | €12,050 | +€938 | +8.4% |
| Remuneration and social security | 454/9 | €16,929 | €15,940 | -€989 | -5.8% |
| Other amounts payable | 47/48 | €33,375 | €5,892 | -€27,484 | -82.3% |
| Accrued charges and deferred income | 492/3 | - | €5,600 | +€5,600 | |
| Non-recurring operating income | 76A | - | €9,669 | +€9,669 | |
| Remuneration, social security and pensions | 62 | €126,827 | €161,672 | +€34,845 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,832 | €36,139 | +€6,307 | +21.1% |
| Other operating charges | 640/8 | €4,196 | €5,874 | +€1,678 | +40.0% |
| Gross operating margin | 9900 | €231,923 | €286,756 | +€54,833 | +23.6% |
| Operating profit (loss) | 9901 | €71,068 | €83,071 | +€12,004 | +16.9% |
| Financial income | 75/76B | €192 | €829 | +€636 | +331% |
| Recurring financial income | 75 | €192 | €829 | +€636 | +331% |
| Financial charges | 65/66B | €13,843 | €14,985 | +€1,143 | +8.3% |
| Recurring financial charges | 65 | €13,843 | €14,985 | +€1,143 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €57,417 | €68,915 | +€11,497 | +20.0% |
| Income taxes | 67/77 | €17,565 | €17,905 | +€340 | +1.9% |
| Profit (loss) for the period | 9904 | €39,853 | €51,010 | +€11,157 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,853 | €51,010 | +€11,157 | +28.0% |
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 13 October 2026 via checked.be.