DYNAPRO: 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.
DYNAPRO
Largest movements
- Tangible fixed assets -€18,090
down €18,090 (-28.7%), from €63,021 to €44,931
- Cash -€2,772
down €2,772 (-92.9%), from €2,985 to €213
mainly Net result for the year (-€20,296) and Receivables within one year (-€1,864)
- Receivables within one year +€1,864
up €1,864 (+39.6%), from €4,709 to €6,573
of which Trade receivables: +€1,155
- Profit (loss) carried forward -€20,296
down €20,296 (-10.7%), from -€189,881 to -€210,176
- Other debts +€946
up €946 (+0.4%), from €236,876 to €237,823
- Trade debts +€786
up €786 (+62.7%), from €1,254 to €2,040
- Gross operating margin -€10,447
down €10,447, from €9,133 to -€1,315
- Depreciation +€3,798
up €3,798 (+26.6%), from €14,292 to €18,090
- Other operating charges -€412
down €412 (-35.4%), from €1,164 to €752
- Taxes +€183
up €183, from -€90 to €93
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 | €70,829 | €51,831 | -€18,998 | -26.8% |
| Fixed assets | 21/28 | €63,136 | €45,045 | -€18,090 | -28.7% |
| Tangible fixed assets | 22/27 | €63,021 | €44,931 | -€18,090 | -28.7% |
| Furniture and vehicles | 24 | €63,021 | €44,931 | -€18,090 | -28.7% |
| Financial fixed assets | 28 | €114 | €114 | = | 0.0% |
| Current assets | 29/58 | €7,694 | €6,786 | -€908 | -11.8% |
| Amounts receivable within one year | 40/41 | €4,709 | €6,573 | +€1,864 | +39.6% |
| Trade receivables | 40 | €4,709 | €5,864 | +€1,155 | +24.5% |
| Other amounts receivable | 41 | - | €709 | +€709 | |
| Cash at bank and in hand | 54/58 | €2,985 | €213 | -€2,772 | -92.9% |
| Total equity and liabilities | 10/49 | €70,829 | €51,831 | -€18,998 | -26.8% |
| Equity | 10/15 | -€167,881 | -€188,176 | -€20,296 | -12.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,881 | -€210,176 | -€20,296 | -10.7% |
| Amounts payable | 17/49 | €238,710 | €240,007 | +€1,297 | +0.5% |
| Amounts payable within one year | 42/48 | €238,710 | €240,007 | +€1,297 | +0.5% |
| Trade debts | 44 | €1,254 | €2,040 | +€786 | +62.7% |
| Suppliers | 440/4 | €1,254 | €2,040 | +€786 | +62.7% |
| Taxes, remuneration and social security | 45 | €580 | €145 | -€435 | -75.0% |
| Taxes | 450/3 | €580 | €145 | -€435 | -75.0% |
| Other amounts payable | 47/48 | €236,876 | €237,823 | +€946 | +0.4% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,292 | €18,090 | +€3,798 | +26.6% |
| Other operating charges | 640/8 | €1,164 | €752 | -€412 | -35.4% |
| Gross operating margin | 9900 | €9,133 | -€1,315 | -€10,447 | |
| Operating profit (loss) | 9901 | -€6,324 | -€20,157 | -€13,834 | -218.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €94 | €45 | -€49 | -51.8% |
| Recurring financial charges | 65 | €94 | €45 | -€49 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,418 | -€20,203 | -€13,785 | -214.8% |
| Income taxes | 67/77 | -€90 | €93 | +€183 | |
| Profit (loss) for the period | 9904 | -€6,328 | -€20,296 | -€13,968 | -220.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,328 | -€20,296 | -€13,968 | -220.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.