Dynarch: what changed
Two financial 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.
Dynarch
Largest movements
- Cash -€306,468
down €306,468 (-79.6%), from €385,166 to €78,698
mainly Contributions, distributions and other (-€425,000) and Current investments (-€250,000)
- Current investments +€250,000
up €250,000 (+353%), from €70,761 to €320,761
- Receivables within one year +€9,264
up €9,264 (+52.9%), from €17,514 to €26,778
of which Other amounts receivable: +€5,101
- Reserves -€388,409
down €388,409 (-97.7%), from €397,365 to €8,957
of which Distributable reserves: -€388,409
- Other debts +€338,872
up €338,872 (+430%), from €78,743 to €417,615
- Gross operating margin -€14,276
down €14,276 (-18.2%), from €78,538 to €64,262
- Financial charges +€4,514
up €4,514 (+121%), from €3,733 to €8,247
- Taxes -€3,917
down €3,917 (-28.9%), from €13,541 to €9,624
- Depreciation -€3,330
down €3,330 (-15.9%), from €20,931 to €17,601
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.
Derived cash bridge
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 | €512,234 | €466,950 | -€45,283 | -8.8% |
| Fixed assets | 21/28 | €34,396 | €37,480 | +€3,084 | +9.0% |
| Tangible fixed assets | 22/27 | €34,336 | €37,420 | +€3,084 | +9.0% |
| Land and buildings | 22 | €15,878 | €31,269 | +€15,391 | +96.9% |
| Plant, machinery and equipment | 23 | €949 | €514 | -€436 | -45.9% |
| Furniture and vehicles | 24 | €17,509 | €5,637 | -€11,871 | -67.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €477,838 | €429,471 | -€48,367 | -10.1% |
| Amounts receivable within one year | 40/41 | €17,514 | €26,778 | +€9,264 | +52.9% |
| Trade receivables | 40 | €14,220 | €18,383 | +€4,163 | +29.3% |
| Other amounts receivable | 41 | €3,294 | €8,395 | +€5,101 | +155% |
| Current investments | 50/53 | €70,761 | €320,761 | +€250,000 | +353% |
| Cash at bank and in hand | 54/58 | €385,166 | €78,698 | -€306,468 | -79.6% |
| Deferred charges and accrued income | 490/1 | €4,397 | €3,234 | -€1,163 | -26.5% |
| Total equity and liabilities | 10/49 | €512,234 | €466,950 | -€45,283 | -8.8% |
| Equity | 10/15 | €415,915 | €27,507 | -€388,409 | -93.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €397,365 | €8,957 | -€388,409 | -97.7% |
| Tax-exempt reserves | 132 | €326 | €326 | = | 0.0% |
| Distributable reserves | 133 | €397,040 | €8,631 | -€388,409 | -97.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,319 | €439,444 | +€343,125 | +356% |
| Amounts payable within one year | 42/48 | €91,229 | €430,094 | +€338,865 | +371% |
| Trade debts | 44 | €2,414 | €2,533 | +€119 | +4.9% |
| Suppliers | 440/4 | €2,414 | €2,533 | +€119 | +4.9% |
| Taxes, remuneration and social security | 45 | €10,072 | €9,946 | -€126 | -1.2% |
| Taxes | 450/3 | €10,072 | €9,946 | -€126 | -1.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €78,743 | €417,615 | +€338,872 | +430% |
| Accrued charges and deferred income | 492/3 | €5,090 | €9,350 | +€4,260 | +83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,931 | €17,601 | -€3,330 | -15.9% |
| Other operating charges | 640/8 | €881 | €836 | -€45 | -5.1% |
| Gross operating margin | 9900 | €78,538 | €64,262 | -€14,276 | -18.2% |
| Operating profit (loss) | 9901 | €56,727 | €45,826 | -€10,901 | -19.2% |
| Financial income | 75/76B | €9,104 | €8,637 | -€467 | -5.1% |
| Recurring financial income | 75 | €9,104 | €8,637 | -€467 | -5.1% |
| Financial charges | 65/66B | €3,733 | €8,247 | +€4,514 | +121% |
| Recurring financial charges | 65 | €3,733 | €8,247 | +€4,514 | +121% |
| Profit (loss) for the period before taxes | 9903 | €62,097 | €46,215 | -€15,882 | -25.6% |
| Income taxes | 67/77 | €13,541 | €9,624 | -€3,917 | -28.9% |
| Profit (loss) for the period | 9904 | €48,556 | €36,591 | -€11,965 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,556 | €36,591 | -€11,965 | -24.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.