DYNAMO CONSTRUCT: 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.
DYNAMO CONSTRUCT
Largest movements
- Cash -€51,344
down €51,344 (-78.8%), from €65,180 to €13,836
mainly Investment in fixed assets (net) (-€47,340) and Tax, wage and social debts (-€12,226)
- Tangible fixed assets +€41,130
up €41,130 (+569.8%), from €7,218 to €48,348
of which Furniture and vehicles: +€38,697
- Receivables within one year +€2,037
up €2,037 (+6.0%), from €33,973 to €36,010
of which Other amounts receivable: +€9,896
- Deferred charges and accrued income -€1,573
down €1,573 (-91.9%), from €1,711 to €138
- Profit (loss) carried forward +€12,284
up €12,284 (+17.0%), from €72,352 to €84,637
- Tax, wage and social debts -€12,226
down €12,226 (-69.5%), from €17,590 to €5,363
- Other debts -€6,059
no longer reported in 2024 (was €6,059)
- Trade debts -€1,885
down €1,885 (-28.2%), from €6,681 to €4,796
- Gross operating margin -€24,826
down €24,826 (-50.2%), from €49,414 to €24,588
- Taxes -€6,754
down €6,754 (-55.7%), from €12,118 to €5,363
- Depreciation +€3,003
up €3,003 (+93.7%), from €3,207 to €6,210
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 | €108,083 | €98,332 | -€9,750 | -9.0% |
| Fixed assets | 21/28 | €7,218 | €48,348 | +€41,130 | +569.8% |
| Tangible fixed assets | 22/27 | €7,218 | €48,348 | +€41,130 | +569.8% |
| Plant, machinery and equipment | 23 | €1,672 | €4,104 | +€2,433 | +145.5% |
| Furniture and vehicles | 24 | €5,547 | €44,244 | +€38,697 | +697.7% |
| Current assets | 29/58 | €100,864 | €49,984 | -€50,880 | -50.4% |
| Amounts receivable within one year | 40/41 | €33,973 | €36,010 | +€2,037 | +6.0% |
| Trade receivables | 40 | €28,984 | €21,124 | -€7,860 | -27.1% |
| Other amounts receivable | 41 | €4,989 | €14,885 | +€9,896 | +198.4% |
| Cash at bank and in hand | 54/58 | €65,180 | €13,836 | -€51,344 | -78.8% |
| Deferred charges and accrued income | 490/1 | €1,711 | €138 | -€1,573 | -91.9% |
| Total equity and liabilities | 10/49 | €108,083 | €98,332 | -€9,750 | -9.0% |
| Equity | 10/15 | €75,102 | €87,387 | +€12,284 | +16.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,352 | €84,637 | +€12,284 | +17.0% |
| Amounts payable | 17/49 | €32,980 | €10,945 | -€22,035 | -66.8% |
| Amounts payable after more than one year | 17 | €786 | - | -€786 | |
| Financial debts | 170/4 | €786 | - | -€786 | |
| Amounts payable within one year | 42/48 | €32,194 | €10,945 | -€21,249 | -66.0% |
| Current portion of amounts payable after more than one year | 42 | €1,864 | €786 | -€1,078 | -57.8% |
| Trade debts | 44 | €6,681 | €4,796 | -€1,885 | -28.2% |
| Suppliers | 440/4 | €6,681 | €4,796 | -€1,885 | -28.2% |
| Taxes, remuneration and social security | 45 | €17,590 | €5,363 | -€12,226 | -69.5% |
| Taxes | 450/3 | €17,590 | €5,363 | -€12,226 | -69.5% |
| Other amounts payable | 47/48 | €6,059 | - | -€6,059 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,207 | €6,210 | +€3,003 | +93.7% |
| Other operating charges | 640/8 | €412 | €475 | +€63 | +15.2% |
| Gross operating margin | 9900 | €49,414 | €24,588 | -€24,826 | -50.2% |
| Operating profit (loss) | 9901 | €45,795 | €17,903 | -€27,892 | -60.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +476.5% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +476.5% |
| Financial charges | 65/66B | €80 | €256 | +€176 | +221.2% |
| Recurring financial charges | 65 | €80 | €256 | +€176 | +221.2% |
| Profit (loss) for the period before taxes | 9903 | €45,715 | €17,648 | -€28,067 | -61.4% |
| Income taxes | 67/77 | €12,118 | €5,363 | -€6,754 | -55.7% |
| Profit (loss) for the period | 9904 | €33,598 | €12,284 | -€21,313 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,598 | €12,284 | -€21,313 | -63.4% |
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 29 September 2026 via checked.be.