DYNAMIKRISS: 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.
DYNAMIKRISS
Largest movements
- Tangible fixed assets -€8,129
down €8,129 (-7.5%), from €108,465 to €100,335
of which Land and buildings: -€5,105
- Receivables within one year -€1,491
down €1,491 (-7.1%), from €20,941 to €19,450
of which Other amounts receivable: -€1,491
- Tax, wage and social debts -€11,813
down €11,813 (-75.8%), from €15,579 to €3,767
of which Taxes: -€10,314
- Debts after one year -€7,697
down €7,697 (-32.1%), from €23,987 to €16,290
- Profit (loss) carried forward +€4,938
up €4,938 (+275.4%), from €1,793 to €6,731
- Trade debts +€2,954
up €2,954 (+79.8%), from €3,700 to €6,655
- Gross operating margin +€23,579
up €23,579 (+158.1%), from €14,918 to €38,497
- Turnover +€15,838
up €15,838 (+13.6%), from €116,497 to €132,335
- Purchases and services -€6,809
down €6,809 (-5.9%), from €115,700 to €108,891
- Other operating charges -€6,037
down €6,037 (-96.1%), from €6,281 to €243
- Staff costs +€4,953
up €4,953 (+26.9%), from €18,392 to €23,345
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 | €133,953 | €123,520 | -€10,434 | -7.8% |
| Fixed assets | 21/28 | €108,465 | €100,335 | -€8,129 | -7.5% |
| Tangible fixed assets | 22/27 | €108,465 | €100,335 | -€8,129 | -7.5% |
| Land and buildings | 22 | €101,261 | €96,156 | -€5,105 | -5.0% |
| Plant, machinery and equipment | 23 | €2,447 | €1,126 | -€1,321 | -54.0% |
| Furniture and vehicles | 24 | €404 | €42 | -€362 | -89.5% |
| Other tangible fixed assets | 26 | €4,353 | €3,011 | -€1,342 | -30.8% |
| Current assets | 29/58 | €25,488 | €23,184 | -€2,304 | -9.0% |
| Stocks and contracts in progress | 3 | €1,826 | €1,392 | -€434 | -23.7% |
| Stocks | 30/36 | €1,826 | €1,392 | -€434 | -23.7% |
| Amounts receivable within one year | 40/41 | €20,941 | €19,450 | -€1,491 | -7.1% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €20,941 | €19,450 | -€1,491 | -7.1% |
| Cash at bank and in hand | 54/58 | €2,722 | €2,342 | -€380 | -14.0% |
| Total equity and liabilities | 10/49 | €133,953 | €123,520 | -€10,434 | -7.8% |
| Equity | 10/15 | €84,173 | €89,111 | +€4,938 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,780 | €63,780 | = | 0.0% |
| 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 | €61,920 | €61,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,793 | €6,731 | +€4,938 | +275.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Amounts payable | 17/49 | €49,780 | €34,408 | -€15,372 | -30.9% |
| Amounts payable after more than one year | 17 | €23,987 | €16,290 | -€7,697 | -32.1% |
| Financial debts | 170/4 | €23,987 | €16,290 | -€7,697 | -32.1% |
| Amounts payable within one year | 42/48 | €25,793 | €18,118 | -€7,675 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €6,514 | €7,697 | +€1,183 | +18.2% |
| Trade debts | 44 | €3,700 | €6,655 | +€2,954 | +79.8% |
| Suppliers | 440/4 | €3,700 | €6,655 | +€2,954 | +79.8% |
| Taxes, remuneration and social security | 45 | €15,579 | €3,767 | -€11,813 | -75.8% |
| Taxes | 450/3 | €11,190 | €875 | -€10,314 | -92.2% |
| Remuneration and social security | 454/9 | €4,389 | €2,891 | -€1,498 | -34.1% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €116,497 | €132,335 | +€15,838 | +13.6% |
| Non-recurring operating income | 76A | €1,653 | - | -€1,653 | |
| Goods, raw materials, services and sundry goods | 60/61 | €115,700 | €108,891 | -€6,809 | -5.9% |
| Remuneration, social security and pensions | 62 | €18,392 | €23,345 | +€4,953 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,023 | €8,517 | +€494 | +6.2% |
| Other operating charges | 640/8 | €6,281 | €243 | -€6,037 | -96.1% |
| Gross operating margin | 9900 | €14,918 | €38,497 | +€23,579 | +158.1% |
| Operating profit (loss) | 9901 | -€17,777 | €6,392 | +€24,169 | |
| Financial income | 75/76B | €1,815 | €1,402 | -€413 | -22.7% |
| Recurring financial income | 75 | €1,001 | €1,095 | +€94 | +9.4% |
| Non-recurring financial income | 76B | €814 | €307 | -€506 | -62.3% |
| Financial charges | 65/66B | €3,226 | €2,725 | -€501 | -15.5% |
| Recurring financial charges | 65 | €3,112 | €2,586 | -€527 | -16.9% |
| Non-recurring financial charges | 66B | €113 | €139 | +€26 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,188 | €5,070 | +€24,258 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€19,316 | €4,938 | +€24,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,316 | €4,938 | +€24,254 |
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 9 October 2026 via checked.be.