DYNAMIS: 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.
DYNAMIS
Largest movements
- Cash +€7,361
up €7,361 (+326.5%), from €2,254 to €9,615
mainly Depreciation (+€8,145) and Net result for the year (+€1,918)
- Tangible fixed assets -€7,017
down €7,017 (-9.7%), from €72,384 to €65,367
of which Land and buildings: -€5,098
- Receivables within one year -€1,000
down €1,000 (-78.3%), from €1,276 to €277
of which Other amounts receivable: -€711
- Current portion of long-term debt -€1,162
no longer reported in 2024 (was €1,162)
- Trade debts -€891
down €891 (-85.1%), from €1,048 to €157
- Depreciation -€4,080
down €4,080 (-33.4%), from €12,225 to €8,145
- Gross operating margin +€2,409
up €2,409 (+22.3%), from €10,778 to €13,187
- Other operating charges -€795
down €795 (-21.2%), from €3,751 to €2,956
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,604 | €75,515 | -€1,089 | -1.4% |
| Fixed assets | 21/28 | €72,474 | €65,457 | -€7,017 | -9.7% |
| Tangible fixed assets | 22/27 | €72,384 | €65,367 | -€7,017 | -9.7% |
| Land and buildings | 22 | €57,402 | €52,304 | -€5,098 | -8.9% |
| Plant, machinery and equipment | 23 | €14,982 | €12,356 | -€2,626 | -17.5% |
| Furniture and vehicles | 24 | - | €707 | +€707 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €4,131 | €10,058 | +€5,927 | +143.5% |
| Amounts receivable within one year | 40/41 | €1,276 | €277 | -€1,000 | -78.3% |
| Trade receivables | 40 | €288 | - | -€288 | |
| Other amounts receivable | 41 | €988 | €277 | -€711 | -72.0% |
| Cash at bank and in hand | 54/58 | €2,254 | €9,615 | +€7,361 | +326.5% |
| Deferred charges and accrued income | 490/1 | €600 | €166 | -€434 | -72.3% |
| Total equity and liabilities | 10/49 | €76,604 | €75,515 | -€1,089 | -1.4% |
| Equity | 10/15 | €71,021 | €71,689 | +€668 | +0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,659 | €4,755 | +€96 | +2.1% |
| Non-distributable reserves | 130/1 | €4,659 | €4,755 | +€96 | +2.1% |
| Legal reserve | 130 | €4,659 | €4,755 | +€96 | +2.1% |
| Profit (loss) carried forward | 14 | €4,362 | €4,934 | +€572 | +13.1% |
| Amounts payable | 17/49 | €5,583 | €3,826 | -€1,757 | -31.5% |
| Amounts payable within one year | 42/48 | €4,447 | €2,494 | -€1,953 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €1,162 | - | -€1,162 | |
| Trade debts | 44 | €1,048 | €157 | -€891 | -85.1% |
| Suppliers | 440/4 | €1,048 | €157 | -€891 | -85.1% |
| Taxes, remuneration and social security | 45 | €24 | €37 | +€13 | +54.3% |
| Taxes | 450/3 | €24 | €37 | +€13 | +54.3% |
| Other amounts payable | 47/48 | €2,214 | €2,300 | +€87 | +3.9% |
| Accrued charges and deferred income | 492/3 | €1,136 | €1,332 | +€196 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,225 | €8,145 | -€4,080 | -33.4% |
| Other operating charges | 640/8 | €3,751 | €2,956 | -€795 | -21.2% |
| Non-recurring operating charges | 66A | €148 | - | -€148 | |
| Gross operating margin | 9900 | €10,778 | €13,187 | +€2,409 | +22.3% |
| Operating profit (loss) | 9901 | -€5,346 | €2,086 | +€7,432 | |
| Financial charges | 65/66B | €278 | €168 | -€110 | -39.7% |
| Recurring financial charges | 65 | €278 | €168 | -€110 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,624 | €1,918 | +€7,542 | |
| Profit (loss) for the period | 9904 | -€5,624 | €1,918 | +€7,542 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,624 | €1,918 | +€7,542 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.