DYNCOMM: 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.
DYNCOMM
Largest movements
- Receivables within one year -€17,830
down €17,830 (-39.7%), from €44,865 to €27,035
of which Trade receivables: -€32,146
- Tangible fixed assets -€12,350
down €12,350 (-32.5%), from €38,044 to €25,694
of which Furniture and vehicles: -€12,050
- Cash +€11,274
up €11,274 (+20.5%), from €55,085 to €66,359
mainly Trade debts (+€21,641) and Receivables within one year (+€17,830)
- Accrued charges and deferred income -€28,441
no longer reported in 2025 (was €28,441)
- Trade debts +€21,641
up €21,641 (+84.5%), from €25,616 to €47,256
- Debts after one year -€9,457
down €9,457 (-41.7%), from €22,653 to €13,196
- Tax, wage and social debts -€2,434
down €2,434 (-15.0%), from €16,213 to €13,779
of which Taxes: -€3,944
- Other debts -€2,120
down €2,120 (-61.2%), from €3,463 to €1,343
- Staff costs +€6,819
up €6,819 (+11.2%), from €61,043 to €67,862
- Other operating charges -€6,204
down €6,204 (-95.2%), from €6,514 to €310
- Taxes +€3,436
up €3,436 (+98.7%), from €3,483 to €6,919
- Depreciation +€1,160
up €1,160 (+9.3%), from €12,518 to €13,678
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 | €138,873 | €120,365 | -€18,508 | -13.3% |
| Fixed assets | 21/28 | €38,044 | €25,694 | -€12,350 | -32.5% |
| Tangible fixed assets | 22/27 | €38,044 | €25,694 | -€12,350 | -32.5% |
| Plant, machinery and equipment | 23 | €624 | €324 | -€300 | -48.1% |
| Furniture and vehicles | 24 | €37,420 | €25,370 | -€12,050 | -32.2% |
| Current assets | 29/58 | €100,829 | €94,671 | -€6,158 | -6.1% |
| Amounts receivable within one year | 40/41 | €44,865 | €27,035 | -€17,830 | -39.7% |
| Trade receivables | 40 | €44,650 | €12,505 | -€32,146 | -72.0% |
| Other amounts receivable | 41 | €214 | €14,530 | +€14,316 | +6681.1% |
| Cash at bank and in hand | 54/58 | €55,085 | €66,359 | +€11,274 | +20.5% |
| Deferred charges and accrued income | 490/1 | €879 | €1,277 | +€398 | +45.2% |
| Total equity and liabilities | 10/49 | €138,873 | €120,365 | -€18,508 | -13.3% |
| Equity | 10/15 | €33,355 | €35,334 | +€1,979 | +5.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €10,512 | €10,512 | = | 0.0% |
| Distributable reserves | 133 | €10,512 | €10,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,383 | €4,363 | +€1,979 | +83.1% |
| Amounts payable | 17/49 | €105,518 | €85,031 | -€20,487 | -19.4% |
| Amounts payable after more than one year | 17 | €22,653 | €13,196 | -€9,457 | -41.7% |
| Financial debts | 170/4 | €22,653 | €13,196 | -€9,457 | -41.7% |
| Amounts payable within one year | 42/48 | €54,425 | €71,835 | +€17,410 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €9,133 | €9,457 | +€324 | +3.5% |
| Trade debts | 44 | €25,616 | €47,256 | +€21,641 | +84.5% |
| Suppliers | 440/4 | €25,616 | €47,256 | +€21,641 | +84.5% |
| Taxes, remuneration and social security | 45 | €16,213 | €13,779 | -€2,434 | -15.0% |
| Taxes | 450/3 | €11,377 | €7,433 | -€3,944 | -34.7% |
| Remuneration and social security | 454/9 | €4,836 | €6,346 | +€1,510 | +31.2% |
| Other amounts payable | 47/48 | €3,463 | €1,343 | -€2,120 | -61.2% |
| Accrued charges and deferred income | 492/3 | €28,441 | - | -€28,441 | |
| Non-recurring operating income | 76A | €552 | €2,704 | +€2,152 | +390.2% |
| Remuneration, social security and pensions | 62 | €61,043 | €67,862 | +€6,819 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,518 | €13,678 | +€1,160 | +9.3% |
| Other operating charges | 640/8 | €6,514 | €310 | -€6,204 | -95.2% |
| Non-recurring operating charges | 66A | €7,060 | - | -€7,060 | |
| Gross operating margin | 9900 | €92,437 | €91,632 | -€805 | -0.9% |
| Operating profit (loss) | 9901 | €5,302 | €9,782 | +€4,480 | +84.5% |
| Financial income | 75/76B | €227 | €285 | +€58 | +25.6% |
| Recurring financial income | 75 | €227 | €285 | +€58 | +25.6% |
| Financial charges | 65/66B | €1,746 | €1,168 | -€578 | -33.1% |
| Recurring financial charges | 65 | €1,746 | €1,168 | -€578 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €3,783 | €8,898 | +€5,116 | +135.2% |
| Income taxes | 67/77 | €3,483 | €6,919 | +€3,436 | +98.7% |
| Profit (loss) for the period | 9904 | €300 | €1,979 | +€1,680 | +560.6% |
| Profit (loss) for the period to be appropriated | 9905 | €300 | €1,979 | +€1,680 | +560.6% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.