DYNAROP PRODUCTS: 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.
What changed
DYNAROP PRODUCTS
NACE 47.730, Retail sale of pharmaceutical products
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€34,393
2023 · €33,169+€1,224
Equity
€286,534
2023 · €252,141+€34,393
Cash
€37,886
2023 · €27,074+€10,811
Balance sheet total
€1.2m
2023 · €1.2m-€21,780
Largest movements
Assets
- Tangible fixed assets -€32,569
down €32,569 (-3.1%), from €1.0m to €1.0m
of which Land and buildings: -€88,510
Equity and liabilities
- Debts after one year -€84,315
down €84,315 (-10.7%), from €788,940 to €704,625
of which Financial debts: -€81,815
- Profit (loss) carried forward +€34,393
up €34,393 (+49.9%), from €68,898 to €103,291
- Current portion of long-term debt +€14,516
up €14,516 (+13.3%), from €109,337 to €123,853
Income statement
- Gross operating margin +€23,961
up €23,961 (+15.0%), from €159,468 to €183,429
- Depreciation +€12,798
up €12,798 (+16.2%), from €78,846 to €91,644
- Taxes +€7,600
up €7,600 (+112%), from €6,806 to €14,407
- Financial charges +€2,131
up €2,131 (+11.0%), from €19,341 to €21,472
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.
Result 2023
€33,169
Gross operating margin
+€23,961
Depreciation
-€12,798
Other operating charges
-€1,521
Other operating items
+€1,318
Financial income
-€4
Financial charges
-€2,131
Taxes
-€7,600
Result 2024
€34,393
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€143,097
Investment
-€62,588
Financing
-€69,697
Cash 2023
€27,074
From operations (derived)
+€143,097
Net result for the year
+€34,393
Depreciation
+€91,644
Stocks and contracts
-€3,666
Receivables within one year
+€10,064
Deferred charges and accrued income
-€2,863
Trade debts
+€4,200
Tax, wage and social debts
+€7,354
Other debts
+€840
Accrued charges and deferred income
+€1,129
Investment (derived)
-€62,588
Investment in fixed assets (net)
-€62,588
Financing
-€69,697
Debts after one year
-€84,315
Current portion of long-term debt
+€14,516
Short-term financial debts
+€102
Cash 2024
€37,886
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,209,973 | €1,188,192 | -€21,780 | -1.8% |
| Fixed assets | 21/28 | €1,044,472 | €1,015,416 | -€29,056 | -2.8% |
| Intangible fixed assets | 21 | - | €3,513 | +€3,513 | |
| Tangible fixed assets | 22/27 | €1,044,472 | €1,011,903 | -€32,569 | -3.1% |
| Land and buildings | 22 | €1,044,009 | €955,499 | -€88,510 | -8.5% |
| Furniture and vehicles | 24 | €463 | €14,420 | +€13,956 | +3,012% |
| Leasing and similar rights | 25 | - | €41,985 | +€41,985 | |
| Current assets | 29/58 | €165,501 | €172,777 | +€7,276 | +4.4% |
| Stocks and contracts in progress | 3 | €75,497 | €79,162 | +€3,666 | +4.9% |
| Stocks | 30/36 | €75,497 | €79,162 | +€3,666 | +4.9% |
| Amounts receivable within one year | 40/41 | €59,339 | €49,275 | -€10,064 | -17.0% |
| Trade receivables | 40 | €59,009 | €48,861 | -€10,148 | -17.2% |
| Other amounts receivable | 41 | €330 | €414 | +€84 | +25.4% |
| Cash at bank and in hand | 54/58 | €27,074 | €37,886 | +€10,811 | +39.9% |
| Deferred charges and accrued income | 490/1 | €3,590 | €6,453 | +€2,863 | +79.7% |
| Total equity and liabilities | 10/49 | €1,209,973 | €1,188,192 | -€21,780 | -1.8% |
| Equity | 10/15 | €252,141 | €286,534 | +€34,393 | +13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €177,043 | €177,043 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €175,183 | €175,183 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,898 | €103,291 | +€34,393 | +49.9% |
| Amounts payable | 17/49 | €957,832 | €901,658 | -€56,174 | -5.9% |
| Amounts payable after more than one year | 17 | €788,940 | €704,625 | -€84,315 | -10.7% |
| Financial debts | 170/4 | €727,052 | €645,237 | -€81,815 | -11.3% |
| Other amounts payable | 178/9 | €61,888 | €59,388 | -€2,500 | -4.0% |
| Amounts payable within one year | 42/48 | €168,816 | €195,828 | +€27,012 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €109,337 | €123,853 | +€14,516 | +13.3% |
| Financial debts | 43 | - | €102 | +€102 | |
| Credit institutions | 430/8 | - | €102 | +€102 | |
| Trade debts | 44 | €10,877 | €15,077 | +€4,200 | +38.6% |
| Suppliers | 440/4 | €10,877 | €15,077 | +€4,200 | +38.6% |
| Taxes, remuneration and social security | 45 | €38,403 | €45,757 | +€7,354 | +19.1% |
| Taxes | 450/3 | €38,403 | €38,796 | +€393 | +1.0% |
| Remuneration and social security | 454/9 | - | €6,961 | +€6,961 | |
| Other amounts payable | 47/48 | €10,200 | €11,040 | +€840 | +8.2% |
| Accrued charges and deferred income | 492/3 | €76 | €1,205 | +€1,129 | +1,492% |
| Non-recurring operating income | 76A | - | €4,047 | +€4,047 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,846 | €91,644 | +€12,798 | +16.2% |
| Other operating charges | 640/8 | €19,592 | €21,113 | +€1,521 | +7.8% |
| Non-recurring operating charges | 66A | €1,718 | €400 | -€1,318 | -76.7% |
| Gross operating margin | 9900 | €159,468 | €183,429 | +€23,961 | +15.0% |
| Operating profit (loss) | 9901 | €59,313 | €70,272 | +€10,960 | +18.5% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €19,341 | €21,472 | +€2,131 | +11.0% |
| Recurring financial charges | 65 | €19,341 | €21,472 | +€2,131 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €39,976 | €48,800 | +€8,824 | +22.1% |
| Income taxes | 67/77 | €6,806 | €14,407 | +€7,600 | +112% |
| Profit (loss) for the period | 9904 | €33,169 | €34,393 | +€1,224 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,169 | €34,393 | +€1,224 | +3.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.