DYNAMÔ: 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.
DYNAMÔ
Largest movements
- Receivables within one year +€21,223
up €21,223 (+59.6%), from €35,600 to €56,823
of which Trade receivables: +€19,520
- Cash +€12,484
up €12,484 (+187.3%), from €6,665 to €19,149
mainly Net result for the year (+€80,381) and Trade debts (+€44,597)
- Tangible fixed assets +€8,355
up €8,355 (+5.1%), from €163,948 to €172,303
of which Furniture and vehicles: +€16,323
- Other debts -€94,399
down €94,399 (-32.3%), from €292,060 to €197,662
- Profit (loss) carried forward +€80,381
up €80,381 (+33.3%), from -€241,664 to -€161,283
- Trade debts +€44,597
up €44,597 (+203.5%), from €21,916 to €66,514
- Current portion of long-term debt +€9,222
up €9,222, from €0 to €9,222
- Debts after one year +€4,895
up €4,895, from €0 to €4,895
- Gross operating margin +€95,326
up €95,326 (+204.0%), from €46,726 to €142,052
- Depreciation +€9,427
up €9,427 (+39.7%), from €23,725 to €33,151
- Staff costs +€2,390
up €2,390 (+11.4%), from €20,995 to €23,385
- Other operating charges +€1,965
up €1,965 (+162.0%), from €1,213 to €3,177
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 | €208,713 | €250,774 | +€42,062 | +20.2% |
| Fixed assets | 21/28 | €166,448 | €174,803 | +€8,355 | +5.0% |
| Tangible fixed assets | 22/27 | €163,948 | €172,303 | +€8,355 | +5.1% |
| Land and buildings | 22 | €111,021 | €98,749 | -€12,271 | -11.1% |
| Plant, machinery and equipment | 23 | €16,186 | €17,155 | +€969 | +6.0% |
| Furniture and vehicles | 24 | €28,846 | €45,169 | +€16,323 | +56.6% |
| Other tangible fixed assets | 26 | €7,895 | €11,229 | +€3,334 | +42.2% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €42,265 | €75,971 | +€33,707 | +79.8% |
| Amounts receivable within one year | 40/41 | €35,600 | €56,823 | +€21,223 | +59.6% |
| Trade receivables | 40 | €35,444 | €54,964 | +€19,520 | +55.1% |
| Other amounts receivable | 41 | €157 | €1,859 | +€1,702 | +1085.6% |
| Cash at bank and in hand | 54/58 | €6,665 | €19,149 | +€12,484 | +187.3% |
| Total equity and liabilities | 10/49 | €208,713 | €250,774 | +€42,062 | +20.2% |
| Equity | 10/15 | -€111,664 | -€31,283 | +€80,381 | +72.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€241,664 | -€161,283 | +€80,381 | +33.3% |
| Amounts payable | 17/49 | €320,377 | €282,057 | -€38,320 | -12.0% |
| Amounts payable after more than one year | 17 | €0 | €4,895 | +€4,895 | |
| Financial debts | 170/4 | €0 | €4,895 | +€4,895 | |
| Amounts payable within one year | 42/48 | €320,377 | €277,163 | -€43,214 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €9,222 | +€9,222 | |
| Trade debts | 44 | €21,916 | €66,514 | +€44,597 | +203.5% |
| Suppliers | 440/4 | €21,916 | €66,514 | +€44,597 | +203.5% |
| Taxes, remuneration and social security | 45 | €6,400 | €3,766 | -€2,635 | -41.2% |
| Taxes | 450/3 | €3,797 | €769 | -€3,028 | -79.7% |
| Remuneration and social security | 454/9 | €2,603 | €2,996 | +€393 | +15.1% |
| Other amounts payable | 47/48 | €292,060 | €197,662 | -€94,399 | -32.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €20,995 | €23,385 | +€2,390 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,725 | €33,151 | +€9,427 | +39.7% |
| Other operating charges | 640/8 | €1,213 | €3,177 | +€1,965 | +162.0% |
| Gross operating margin | 9900 | €46,726 | €142,052 | +€95,326 | +204.0% |
| Operating profit (loss) | 9901 | €794 | €82,339 | +€81,545 | +10270.5% |
| Financial income | 75/76B | €96 | €200 | +€103 | +107.5% |
| Recurring financial income | 75 | €96 | €200 | +€103 | +107.5% |
| Financial charges | 65/66B | €1,071 | €1,990 | +€919 | +85.8% |
| Recurring financial charges | 65 | €1,071 | €1,990 | +€919 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | -€181 | €80,549 | +€80,730 | |
| Income taxes | 67/77 | - | €168 | +€168 | |
| Profit (loss) for the period | 9904 | -€181 | €80,381 | +€80,562 | |
| Profit (loss) for the period to be appropriated | 9905 | -€181 | €80,381 | +€80,562 |
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 6 October 2026 via checked.be.