DYNATECH: 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.
DYNATECH
Largest movements
- Receivables within one year -€47,894
down €47,894 (-56.8%), from €84,272 to €36,377
of which Trade receivables: -€49,179
- Cash -€26,385
down €26,385 (-55.5%), from €47,572 to €21,188
mainly Net result for the year (-€51,425) and Short-term financial debts (-€30,000)
- Stocks and contracts -€14,483
down €14,483 (-15.1%), from €95,748 to €81,265
of which Contracts in progress: -€12,425
- Tangible fixed assets -€13,251
down €13,251 (-26.0%), from €50,946 to €37,695
of which Leasing and similar rights: -€9,654
- Profit (loss) carried forward -€51,425
down €51,425, from €3,502 to -€47,923
- Short-term financial debts -€30,000
down €30,000 (-73.6%), from €40,750 to €10,751
- Debts after one year -€11,343
down €11,343 (-58.5%), from €19,389 to €8,046
- Tax, wage and social debts -€9,084
down €9,084 (-40.8%), from €22,241 to €13,157
of which Remuneration and social security: -€9,000
- Other debts +€4,495
up €4,495 (+51.5%), from €8,725 to €13,220
- Turnover -€202,642
down €202,642 (-39.1%), from €518,614 to €315,972
- Purchases and services -€122,558
down €122,558 (-30.5%), from €402,349 to €279,791
- Gross operating margin -€82,654
down €82,654 (-63.7%), from €129,719 to €47,064
- Staff costs -€22,797
down €22,797 (-23.3%), from €97,936 to €75,139
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 | €284,315 | €183,136 | -€101,179 | -35.6% |
| Fixed assets | 21/28 | €51,061 | €37,810 | -€13,251 | -26.0% |
| Tangible fixed assets | 22/27 | €50,946 | €37,695 | -€13,251 | -26.0% |
| Plant, machinery and equipment | 23 | €2,451 | €1,825 | -€626 | -25.5% |
| Furniture and vehicles | 24 | €3,360 | €2,843 | -€517 | -15.4% |
| Leasing and similar rights | 25 | €34,649 | €24,995 | -€9,654 | -27.9% |
| Other tangible fixed assets | 26 | €10,486 | €8,032 | -€2,453 | -23.4% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €233,254 | €145,326 | -€87,928 | -37.7% |
| Stocks and contracts in progress | 3 | €95,748 | €81,265 | -€14,483 | -15.1% |
| Stocks | 30/36 | €46,347 | €44,289 | -€2,058 | -4.4% |
| Contracts in progress | 37 | €49,401 | €36,976 | -€12,425 | -25.2% |
| Amounts receivable within one year | 40/41 | €84,272 | €36,377 | -€47,894 | -56.8% |
| Trade receivables | 40 | €80,520 | €31,341 | -€49,179 | -61.1% |
| Other amounts receivable | 41 | €3,751 | €5,036 | +€1,285 | +34.3% |
| Cash at bank and in hand | 54/58 | €47,572 | €21,188 | -€26,385 | -55.5% |
| Deferred charges and accrued income | 490/1 | €5,663 | €6,496 | +€833 | +14.7% |
| Total equity and liabilities | 10/49 | €284,315 | €183,136 | -€101,179 | -35.6% |
| Equity | 10/15 | €161,062 | €109,637 | -€51,425 | -31.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €151,360 | €151,360 | = | 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 | €149,500 | €149,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,502 | -€47,923 | -€51,425 | |
| Amounts payable | 17/49 | €123,253 | €73,499 | -€49,754 | -40.4% |
| Amounts payable after more than one year | 17 | €19,389 | €8,046 | -€11,343 | -58.5% |
| Financial debts | 170/4 | €19,389 | €8,046 | -€11,343 | -58.5% |
| Amounts payable within one year | 42/48 | €103,864 | €65,454 | -€38,410 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €11,194 | €11,343 | +€150 | +1.3% |
| Financial debts | 43 | €40,750 | €10,751 | -€30,000 | -73.6% |
| Credit institutions | 430/8 | €40,750 | €10,751 | -€30,000 | -73.6% |
| Trade debts | 44 | €20,954 | €16,983 | -€3,971 | -19.0% |
| Suppliers | 440/4 | €20,954 | €16,983 | -€3,971 | -19.0% |
| Taxes, remuneration and social security | 45 | €22,241 | €13,157 | -€9,084 | -40.8% |
| Taxes | 450/3 | €1,333 | €1,249 | -€84 | -6.3% |
| Remuneration and social security | 454/9 | €20,908 | €11,908 | -€9,000 | -43.0% |
| Other amounts payable | 47/48 | €8,725 | €13,220 | +€4,495 | +51.5% |
| Turnover | 70 | €518,614 | €315,972 | -€202,642 | -39.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €402,349 | €279,791 | -€122,558 | -30.5% |
| Remuneration, social security and pensions | 62 | €97,936 | €75,139 | -€22,797 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,583 | €13,972 | -€611 | -4.2% |
| Other operating charges | 640/8 | €3,622 | €3,622 | +€1 | 0.0% |
| Non-recurring operating charges | 66A | €116 | - | -€116 | |
| Gross operating margin | 9900 | €129,719 | €47,064 | -€82,654 | -63.7% |
| Operating profit (loss) | 9901 | €13,462 | -€45,669 | -€59,131 | |
| Financial income | 75/76B | €327 | €508 | +€181 | +55.5% |
| Recurring financial income | 75 | €327 | €508 | +€181 | +55.5% |
| Financial charges | 65/66B | €4,719 | €4,949 | +€230 | +4.9% |
| Recurring financial charges | 65 | €4,719 | €4,949 | +€230 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €9,070 | -€50,110 | -€59,180 | |
| Income taxes | 67/77 | €1,358 | €1,315 | -€43 | -3.2% |
| Profit (loss) for the period | 9904 | €7,712 | -€51,425 | -€59,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,712 | -€51,425 | -€59,137 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.