DYNECO: 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.
DYNECO
Largest movements
- Current assets +€32,192
up €32,192 (+49.2%), from €65,466 to €97,657
of which Receivables within one year: +€62,066
- Financial fixed assets +€1,250
new in 2022: €1,250
- Debts +€28,509
up €28,509 (+62.8%), from €45,380 to €73,889
of which Debts within one year: +€28,125
- Equity +€5,547
up €5,547 (+15.4%), from €35,954 to €41,501
of which Profit (loss) carried forward: +€5,547
- Gross operating margin -€42,557
down €42,557 (-74.6%), from €57,011 to €14,455
- Taxes -€16,710
down €16,710 (-86.4%), from €19,339 to €2,629
- Depreciation +€2,455
up €2,455 (+58.7%), from €4,184 to €6,639
- Financial income +€853
new in 2022: €853
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,334 | €115,390 | +€34,057 | +41.9% |
| Fixed assets | 21/28 | €15,868 | €17,733 | +€1,865 | +11.8% |
| Tangible fixed assets | 22/27 | €15,868 | €16,483 | +€615 | +3.9% |
| Furniture and vehicles | 24 | - | €16,483 | +€16,483 | |
| Financial fixed assets | 28 | - | €1,250 | +€1,250 | |
| Current assets | 29/58 | €65,466 | €97,657 | +€32,192 | +49.2% |
| Amounts receivable within one year | 40/41 | €31,001 | €93,066 | +€62,066 | +200% |
| Trade receivables | 40 | - | €68,475 | +€68,475 | |
| Other amounts receivable | 41 | - | €24,591 | +€24,591 | |
| Cash at bank and in hand | 54/58 | €33,115 | €4,591 | -€28,525 | -86.1% |
| Total equity and liabilities | 10/49 | €81,334 | €115,390 | +€34,057 | +41.9% |
| Equity | 10/15 | €35,954 | €41,501 | +€5,547 | +15.4% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €30,954 | €36,501 | +€5,547 | +17.9% |
| Amounts payable | 17/49 | €45,380 | €73,889 | +€28,509 | +62.8% |
| Amounts payable within one year | 42/48 | €45,130 | €73,255 | +€28,125 | +62.3% |
| Trade debts | 44 | €25,792 | €15,713 | -€10,079 | -39.1% |
| Suppliers | 440/4 | - | €15,713 | +€15,713 | |
| Advances received on contracts in progress | 46 | - | €36,737 | +€36,737 | |
| Taxes, remuneration and social security | 45 | - | €20,805 | +€20,805 | |
| Taxes | 450/3 | - | €20,805 | +€20,805 | |
| Accrued charges and deferred income | 492/3 | - | €634 | +€634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,184 | €6,639 | +€2,455 | +58.7% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €57,011 | €14,455 | -€42,557 | -74.6% |
| Operating profit (loss) | 9901 | €50,600 | €7,672 | -€42,929 | -84.8% |
| Financial income | 75/76B | - | €853 | +€853 | |
| Recurring financial income | 75 | €407 | €853 | +€446 | +109% |
| Financial charges | 65/66B | - | €349 | +€349 | |
| Recurring financial charges | 65 | €715 | €349 | -€366 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €50,292 | €8,176 | -€42,116 | -83.7% |
| Income taxes | 67/77 | €19,339 | €2,629 | -€16,710 | -86.4% |
| Profit (loss) for the period | 9904 | €30,954 | €5,547 | -€25,406 | -82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,954 | €5,547 | -€25,406 | -82.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.