DYNASSUR: 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.
DYNASSUR
Largest movements
- Intangible fixed assets +€149,003
up €149,003 (+81.2%), from €183,430 to €332,433
- Receivables within one year +€58,869
up €58,869 (+77.4%), from €76,041 to €134,910
of which Other amounts receivable: +€49,849
- Deferred charges and accrued income +€44,283
up €44,283 (+12.6%), from €350,764 to €395,047
- Tangible fixed assets +€24,445
up €24,445 (+57.4%), from €42,574 to €67,019
of which Leasing and similar rights: +€32,627
- Debts after one year +€111,929
up €111,929 (+84.7%), from €132,189 to €244,118
- Profit (loss) carried forward +€90,975
up €90,975 (+42.5%), from €214,267 to €305,243
- Accrued charges and deferred income +€83,442
up €83,442 (+43.0%), from €194,186 to €277,628
- Current portion of long-term debt -€12,642
down €12,642 (-28.6%), from €44,243 to €31,601
- Tax, wage and social debts +€12,571
up €12,571 (+34.2%), from €36,711 to €49,282
of which Taxes: +€19,188
- Turnover +€246,433
up €246,433 (+16.8%), from €1.5m to €1.7m
- Purchases and services +€212,534
up €212,534 (+20.2%), from €1.1m to €1.3m
- Gross operating margin +€49,973
up €49,973 (+11.3%), from €441,810 to €491,783
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 | €657,764 | €940,985 | +€283,221 | +43.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €228,004 | €401,452 | +€173,448 | +76.1% |
| Intangible fixed assets | 21 | €183,430 | €332,433 | +€149,003 | +81.2% |
| Tangible fixed assets | 22/27 | €42,574 | €67,019 | +€24,445 | +57.4% |
| Land and buildings | 22 | €14,125 | €9,457 | -€4,668 | -33.0% |
| Furniture and vehicles | 24 | €16,740 | €13,226 | -€3,514 | -21.0% |
| Leasing and similar rights | 25 | €11,709 | €44,336 | +€32,627 | +278.7% |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €429,761 | €539,533 | +€109,773 | +25.5% |
| Amounts receivable within one year | 40/41 | €76,041 | €134,910 | +€58,869 | +77.4% |
| Trade receivables | 40 | €0 | €9,021 | +€9,021 | |
| Other amounts receivable | 41 | €76,041 | €125,890 | +€49,849 | +65.6% |
| Cash at bank and in hand | 54/58 | €2,956 | €9,576 | +€6,620 | +224.0% |
| Deferred charges and accrued income | 490/1 | €350,764 | €395,047 | +€44,283 | +12.6% |
| Total equity and liabilities | 10/49 | €657,764 | €940,985 | +€283,221 | +43.1% |
| Equity | 10/15 | €232,867 | €323,843 | +€90,975 | +39.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €214,267 | €305,243 | +€90,975 | +42.5% |
| Amounts payable | 17/49 | €424,897 | €617,142 | +€192,245 | +45.2% |
| Amounts payable after more than one year | 17 | €132,189 | €244,118 | +€111,929 | +84.7% |
| Financial debts | 170/4 | €132,189 | €244,118 | +€111,929 | +84.7% |
| Amounts payable within one year | 42/48 | €98,522 | €95,397 | -€3,125 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €44,243 | €31,601 | -€12,642 | -28.6% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €16,219 | €14,514 | -€1,704 | -10.5% |
| Suppliers | 440/4 | €16,219 | €14,514 | -€1,704 | -10.5% |
| Taxes, remuneration and social security | 45 | €36,711 | €49,282 | +€12,571 | +34.2% |
| Taxes | 450/3 | €3,000 | €22,188 | +€19,188 | +639.6% |
| Remuneration and social security | 454/9 | €33,711 | €27,094 | -€6,617 | -19.6% |
| Other amounts payable | 47/48 | €1,350 | €0 | -€1,350 | -100.0% |
| Accrued charges and deferred income | 492/3 | €194,186 | €277,628 | +€83,442 | +43.0% |
| Turnover | 70 | €1,462,925 | €1,709,358 | +€246,433 | +16.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,052,317 | €1,264,851 | +€212,534 | +20.2% |
| Remuneration, social security and pensions | 62 | €297,234 | €291,689 | -€5,544 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,079 | €64,360 | -€9,720 | -13.1% |
| Other operating charges | 640/8 | €5,160 | €4,254 | -€906 | -17.6% |
| Gross operating margin | 9900 | €441,810 | €491,783 | +€49,973 | +11.3% |
| Operating profit (loss) | 9901 | €65,337 | €131,479 | +€66,142 | +101.2% |
| Financial income | 75/76B | €1 | €1,832 | +€1,830 | +130740.0% |
| Recurring financial income | 75 | €1 | €1,832 | +€1,830 | +130740.0% |
| Financial charges | 65/66B | €8,171 | €6,744 | -€1,427 | -17.5% |
| Recurring financial charges | 65 | €8,171 | €6,744 | -€1,427 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €57,167 | €126,567 | +€69,399 | +121.4% |
| Income taxes | 67/77 | €22,277 | €35,591 | +€13,314 | +59.8% |
| Profit (loss) for the period | 9904 | €34,890 | €90,975 | +€56,085 | +160.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,890 | €90,975 | +€56,085 | +160.7% |
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 5 October 2026 via checked.be.