DYNAMISME 2000: 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.
DYNAMISME 2000
Largest movements
- Cash +€65,830
up €65,830 (+3,495%), from €1,884 to €67,714
mainly Debts after one year (+€38,499) and Depreciation (+€16,404)
- Tangible fixed assets -€14,809
down €14,809 (-2.3%), from €656,896 to €642,087
of which Land and buildings: -€9,259
- Debts after one year +€38,499
up €38,499 (+13.4%), from €287,824 to €326,322
- Current portion of long-term debt +€7,676
up €7,676 (+25.7%), from €29,891 to €37,567
- Depreciation +€10,906
up €10,906 (+198%), from €5,498 to €16,404
- Gross operating margin -€8,291
down €8,291 (-20.5%), from €40,455 to €32,164
- Taxes -€5,949
down €5,949 (-64.4%), from €9,238 to €3,289
- Financial income +€656
up €656 (+30.6%), from €2,141 to €2,797
- Other operating charges +€593
up €593 (+17.0%), from €3,480 to €4,072
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €698,220 | €754,435 | +€56,215 | +8.1% |
| Fixed assets | 21/28 | €656,896 | €642,087 | -€14,809 | -2.3% |
| Tangible fixed assets | 22/27 | €656,896 | €642,087 | -€14,809 | -2.3% |
| Land and buildings | 22 | €631,496 | €622,236 | -€9,259 | -1.5% |
| Plant, machinery and equipment | 23 | €10,721 | €10,537 | -€184 | -1.7% |
| Furniture and vehicles | 24 | €14,679 | €9,314 | -€5,365 | -36.5% |
| Current assets | 29/58 | €41,324 | €112,348 | +€71,024 | +172% |
| Amounts receivable within one year | 40/41 | €38,346 | €43,461 | +€5,115 | +13.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €38,346 | €43,461 | +€5,115 | +13.3% |
| Cash at bank and in hand | 54/58 | €1,884 | €67,714 | +€65,830 | +3,495% |
| Deferred charges and accrued income | 490/1 | €1,094 | €1,173 | +€79 | +7.2% |
| Total equity and liabilities | 10/49 | €698,220 | €754,435 | +€56,215 | +8.1% |
| Equity | 10/15 | €352,619 | €354,042 | +€1,424 | +0.4% |
| Contributions | 10/11 | €63,006 | €63,006 | = | 0.0% |
| Capital | 10 | €63,006 | €63,006 | = | 0.0% |
| Issued capital | 100 | €63,006 | €63,006 | = | 0.0% |
| Revaluation surpluses | 12 | €225,190 | €225,190 | = | 0.0% |
| Reserves | 13 | €64,422 | €65,846 | +€1,424 | +2.2% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €54,506 | €55,930 | +€1,424 | +2.6% |
| Amounts payable | 17/49 | €345,601 | €400,393 | +€54,792 | +15.9% |
| Amounts payable after more than one year | 17 | €287,824 | €326,322 | +€38,499 | +13.4% |
| Financial debts | 170/4 | €287,824 | €326,322 | +€38,499 | +13.4% |
| Amounts payable within one year | 42/48 | €55,777 | €72,070 | +€16,293 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €29,891 | €37,567 | +€7,676 | +25.7% |
| Financial debts | 43 | €591 | €0 | -€591 | -100% |
| Credit institutions | 430/8 | €591 | €0 | -€591 | -100% |
| Trade debts | 44 | €3,058 | €4,977 | +€1,919 | +62.8% |
| Suppliers | 440/4 | €3,058 | €4,977 | +€1,919 | +62.8% |
| Taxes, remuneration and social security | 45 | €9,238 | €12,527 | +€3,289 | +35.6% |
| Taxes | 450/3 | €9,238 | €12,527 | +€3,289 | +35.6% |
| Other amounts payable | 47/48 | €13,000 | €17,000 | +€4,000 | +30.8% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,498 | €16,404 | +€10,906 | +198% |
| Other operating charges | 640/8 | €3,480 | €4,072 | +€593 | +17.0% |
| Gross operating margin | 9900 | €40,455 | €32,164 | -€8,291 | -20.5% |
| Operating profit (loss) | 9901 | €31,478 | €11,688 | -€19,789 | -62.9% |
| Financial income | 75/76B | €2,141 | €2,797 | +€656 | +30.6% |
| Recurring financial income | 75 | €2,141 | €2,797 | +€656 | +30.6% |
| Financial charges | 65/66B | €10,345 | €9,773 | -€572 | -5.5% |
| Recurring financial charges | 65 | €10,345 | €9,773 | -€572 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €23,274 | €4,712 | -€18,561 | -79.8% |
| Income taxes | 67/77 | €9,238 | €3,289 | -€5,949 | -64.4% |
| Profit (loss) for the period | 9904 | €14,036 | €1,424 | -€12,612 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,036 | €1,424 | -€12,612 | -89.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.