Dynamotor De Coster: 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.
Dynamotor De Coster
Largest movements
- Stocks and contracts +€112,648
up €112,648 (+14.7%), from €767,923 to €880,571
- Receivables within one year +€69,603
up €69,603 (+19.3%), from €361,311 to €430,915
of which Trade receivables: +€58,669
- Tangible fixed assets +€63,974
up €63,974 (+84.5%), from €75,696 to €139,670
of which Plant, machinery and equipment: +€34,385
- Cash -€31,727
down €31,727 (-50.5%), from €62,863 to €31,136
mainly Stocks and contracts (-€112,648) and Investment in fixed assets (net) (-€92,374)
- Trade debts +€216,355
up €216,355 (+97.1%), from €222,901 to €439,255
- Reserves +€20,504
up €20,504 (+2.4%), from €841,008 to €861,512
of which Distributable reserves: +€20,504
- Advances received -€15,401
down €15,401 (-100.0%), from €15,401 to €0
- Gross operating margin +€149,072
up €149,072 (+34.6%), from €430,376 to €579,449
- Staff costs +€19,394
up €19,394 (+3.9%), from €503,073 to €522,466
- Depreciation +€9,705
up €9,705 (+58.2%), from €16,662 to €26,367
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 | €1,289,768 | €1,507,647 | +€217,879 | +16.9% |
| Fixed assets | 21/28 | €92,959 | €158,965 | +€66,006 | +71.0% |
| Intangible fixed assets | 21 | €17,262 | €19,295 | +€2,032 | +11.8% |
| Tangible fixed assets | 22/27 | €75,696 | €139,670 | +€63,974 | +84.5% |
| Plant, machinery and equipment | 23 | €55,040 | €89,425 | +€34,385 | +62.5% |
| Other tangible fixed assets | 26 | €20,656 | €50,245 | +€29,589 | +143.2% |
| Current assets | 29/58 | €1,196,809 | €1,348,682 | +€151,873 | +12.7% |
| Stocks and contracts in progress | 3 | €767,923 | €880,571 | +€112,648 | +14.7% |
| Stocks | 30/36 | €767,923 | €880,571 | +€112,648 | +14.7% |
| Amounts receivable within one year | 40/41 | €361,311 | €430,915 | +€69,603 | +19.3% |
| Trade receivables | 40 | €361,311 | €419,981 | +€58,669 | +16.2% |
| Other amounts receivable | 41 | €0 | €10,934 | +€10,934 | |
| Current investments | 50/53 | €59 | €0 | -€59 | -100.0% |
| Cash at bank and in hand | 54/58 | €62,863 | €31,136 | -€31,727 | -50.5% |
| Deferred charges and accrued income | 490/1 | €4,652 | €6,059 | +€1,407 | +30.3% |
| Total equity and liabilities | 10/49 | €1,289,768 | €1,507,647 | +€217,879 | +16.9% |
| Equity | 10/15 | €952,560 | €973,064 | +€20,504 | +2.2% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Capital | 10 | €111,552 | €111,552 | = | 0.0% |
| Issued capital | 100 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €841,008 | €861,512 | +€20,504 | +2.4% |
| Non-distributable reserves | 130/1 | €11,155 | €11,155 | = | 0.0% |
| Legal reserve | 130 | €11,155 | €11,155 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,293 | €2,293 | = | 0.0% |
| Distributable reserves | 133 | €827,560 | €848,063 | +€20,504 | +2.5% |
| Amounts payable | 17/49 | €337,208 | €534,583 | +€197,375 | +58.5% |
| Amounts payable within one year | 42/48 | €329,993 | €529,167 | +€199,174 | +60.4% |
| Trade debts | 44 | €222,901 | €439,255 | +€216,355 | +97.1% |
| Suppliers | 440/4 | €222,901 | €439,255 | +€216,355 | +97.1% |
| Advances received on contracts in progress | 46 | €15,401 | €0 | -€15,401 | -100.0% |
| Taxes, remuneration and social security | 45 | €91,691 | €89,911 | -€1,780 | -1.9% |
| Taxes | 450/3 | €19,570 | €9,464 | -€10,105 | -51.6% |
| Remuneration and social security | 454/9 | €72,121 | €80,447 | +€8,325 | +11.5% |
| Accrued charges and deferred income | 492/3 | €7,215 | €5,416 | -€1,798 | -24.9% |
| Remuneration, social security and pensions | 62 | €503,073 | €522,466 | +€19,394 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,662 | €26,367 | +€9,705 | +58.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,659 | €6,659 | = | 0.0% |
| Other operating charges | 640/8 | €1,639 | €2,639 | +€1,000 | +61.0% |
| Gross operating margin | 9900 | €430,376 | €579,449 | +€149,072 | +34.6% |
| Operating profit (loss) | 9901 | -€97,656 | €21,318 | +€118,974 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +1228.6% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1228.6% |
| Financial charges | 65/66B | €1,090 | €815 | -€275 | -25.3% |
| Recurring financial charges | 65 | €1,090 | €815 | -€275 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€98,746 | €20,504 | +€119,250 | |
| Profit (loss) for the period | 9904 | -€98,746 | €20,504 | +€119,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€98,746 | €20,504 | +€119,250 |
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.