DYNAMITE DUNES: 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.
DYNAMITE DUNES
Largest movements
- Cash -€81,452
down €81,452 (-63.9%), from €127,490 to €46,039
mainly Contributions, distributions and other (-€183,199) and Accrued charges and deferred income (-€4,995)
- Receivables within one year +€4,810
up €4,810 (+17.0%), from €28,213 to €33,023
of which Other amounts receivable: +€3,256
- Tangible fixed assets +€2,251
up €2,251 (+51.6%), from €4,362 to €6,613
- Reserves -€136,958
down €136,958 (-100.0%), from €136,958 to €0
- Other debts +€59,744
up €59,744 (+529.7%), from €11,279 to €71,022
- Tax, wage and social debts +€7,266
new in 2025: €7,266
- Accrued charges and deferred income -€4,995
down €4,995 (-100.0%), from €4,995 to €0
- Gross operating margin -€10,946
down €10,946 (-15.4%), from €71,203 to €60,257
- Taxes -€2,256
down €2,256 (-15.8%), from €14,270 to €12,014
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 | €160,065 | €85,674 | -€74,391 | -46.5% |
| Fixed assets | 21/28 | €4,362 | €6,613 | +€2,251 | +51.6% |
| Tangible fixed assets | 22/27 | €4,362 | €6,613 | +€2,251 | +51.6% |
| Furniture and vehicles | 24 | €4,362 | €6,613 | +€2,251 | +51.6% |
| Current assets | 29/58 | €155,703 | €79,061 | -€76,642 | -49.2% |
| Amounts receivable within one year | 40/41 | €28,213 | €33,023 | +€4,810 | +17.0% |
| Trade receivables | 40 | €27,482 | €29,036 | +€1,554 | +5.7% |
| Other amounts receivable | 41 | €730 | €3,986 | +€3,256 | +445.8% |
| Cash at bank and in hand | 54/58 | €127,490 | €46,039 | -€81,452 | -63.9% |
| Total equity and liabilities | 10/49 | €160,065 | €85,674 | -€74,391 | -46.5% |
| Equity | 10/15 | €139,958 | €3,000 | -€136,958 | -97.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €136,958 | €0 | -€136,958 | -100.0% |
| Distributable reserves | 133 | €136,958 | €0 | -€136,958 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,107 | €82,674 | +€62,566 | +311.2% |
| Amounts payable within one year | 42/48 | €15,112 | €82,674 | +€67,561 | +447.1% |
| Trade debts | 44 | €3,834 | €4,385 | +€551 | +14.4% |
| Suppliers | 440/4 | €3,834 | €4,385 | +€551 | +14.4% |
| Taxes, remuneration and social security | 45 | - | €7,266 | +€7,266 | |
| Taxes | 450/3 | - | €7,266 | +€7,266 | |
| Other amounts payable | 47/48 | €11,279 | €71,022 | +€59,744 | +529.7% |
| Accrued charges and deferred income | 492/3 | €4,995 | €0 | -€4,995 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,127 | €1,343 | +€215 | +19.1% |
| Other operating charges | 640/8 | €147 | €534 | +€387 | +263.5% |
| Gross operating margin | 9900 | €71,203 | €60,257 | -€10,946 | -15.4% |
| Operating profit (loss) | 9901 | €69,929 | €58,380 | -€11,549 | -16.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €118 | €125 | +€6 | +5.2% |
| Recurring financial charges | 65 | €118 | €125 | +€6 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €69,810 | €58,255 | -€11,555 | -16.6% |
| Income taxes | 67/77 | €14,270 | €12,014 | -€2,256 | -15.8% |
| Profit (loss) for the period | 9904 | €55,541 | €46,242 | -€9,299 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,541 | €46,242 | -€9,299 | -16.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.