DYNAMIKA.BE: 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.
DYNAMIKA.BE
Largest movements
- Cash +€8,503
up €8,503 (+14.1%), from €60,435 to €68,938
mainly Net result for the year (+€16,118) and Depreciation (+€7,256)
- Tangible fixed assets -€7,256
down €7,256 (-70.9%), from €10,233 to €2,977
- Receivables within one year -€3,675
down €3,675 (-21.1%), from €17,449 to €13,774
of which Other amounts receivable: -€2,622
- Reserves +€16,117
up €16,117 (+124.6%), from €12,936 to €29,053
of which Distributable reserves: +€16,117
- Current portion of long-term debt -€8,175
no longer reported in 2025 (was €8,175)
- Other debts -€4,231
no longer reported in 2025 (was €4,231)
- Tax, wage and social debts -€3,972
down €3,972 (-60.5%), from €6,567 to €2,595
- Debts after one year -€2,167
no longer reported in 2025 (was €2,167)
- Gross operating margin +€21,869
up €21,869 (+205.4%), from €10,649 to €32,518
- Taxes +€5,790
up €5,790 (+427.3%), from €1,355 to €7,145
- Financial income -€1,741
no longer reported in 2025 (was €1,741)
- Financial charges -€910
down €910 (-43.2%), from €2,107 to €1,197
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 | €88,887 | €86,061 | -€2,826 | -3.2% |
| Fixed assets | 21/28 | €10,233 | €2,977 | -€7,256 | -70.9% |
| Tangible fixed assets | 22/27 | €10,233 | €2,977 | -€7,256 | -70.9% |
| Furniture and vehicles | 24 | €10,233 | €2,977 | -€7,256 | -70.9% |
| Current assets | 29/58 | €78,654 | €83,084 | +€4,430 | +5.6% |
| Amounts receivable within one year | 40/41 | €17,449 | €13,774 | -€3,675 | -21.1% |
| Trade receivables | 40 | €10,285 | €9,232 | -€1,053 | -10.2% |
| Other amounts receivable | 41 | €7,164 | €4,542 | -€2,622 | -36.6% |
| Cash at bank and in hand | 54/58 | €60,435 | €68,938 | +€8,503 | +14.1% |
| Deferred charges and accrued income | 490/1 | €770 | €372 | -€398 | -51.7% |
| Total equity and liabilities | 10/49 | €88,887 | €86,061 | -€2,826 | -3.2% |
| Equity | 10/15 | €67,217 | €83,334 | +€16,117 | +24.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,936 | €29,053 | +€16,117 | +124.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,076 | €27,193 | +€16,117 | +145.5% |
| Profit (loss) carried forward | 14 | €41,881 | €41,881 | = | 0.0% |
| Amounts payable | 17/49 | €21,670 | €2,727 | -€18,943 | -87.4% |
| Amounts payable after more than one year | 17 | €2,167 | - | -€2,167 | |
| Financial debts | 170/4 | €2,167 | - | -€2,167 | |
| Amounts payable within one year | 42/48 | €19,503 | €2,727 | -€16,776 | -86.0% |
| Current portion of amounts payable after more than one year | 42 | €8,175 | - | -€8,175 | |
| Trade debts | 44 | €530 | €132 | -€398 | -75.1% |
| Suppliers | 440/4 | €530 | €132 | -€398 | -75.1% |
| Taxes, remuneration and social security | 45 | €6,567 | €2,595 | -€3,972 | -60.5% |
| Taxes | 450/3 | €6,567 | €2,595 | -€3,972 | -60.5% |
| Other amounts payable | 47/48 | €4,231 | - | -€4,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,256 | €7,256 | = | 0.0% |
| Other operating charges | 640/8 | €617 | €802 | +€185 | +30.0% |
| Gross operating margin | 9900 | €10,649 | €32,518 | +€21,869 | +205.4% |
| Operating profit (loss) | 9901 | €2,776 | €24,460 | +€21,684 | +781.1% |
| Financial income | 75/76B | €1,741 | - | -€1,741 | |
| Recurring financial income | 75 | €1,741 | - | -€1,741 | |
| Financial charges | 65/66B | €2,107 | €1,197 | -€910 | -43.2% |
| Recurring financial charges | 65 | €2,107 | €1,197 | -€910 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €2,410 | €23,263 | +€20,853 | +865.3% |
| Income taxes | 67/77 | €1,355 | €7,145 | +€5,790 | +427.3% |
| Profit (loss) for the period | 9904 | €1,055 | €16,118 | +€15,063 | +1427.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,055 | €16,118 | +€15,063 | +1427.8% |
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 12 October 2026 via checked.be.