Dynelec: 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.
Dynelec
Largest movements
- Receivables within one year -€8,882
down €8,882 (-95.1%), from €9,341 to €459
- Cash +€6,193
up €6,193 (+40.7%), from €15,230 to €21,423
mainly Receivables within one year (+€8,882) and Other debts (+€676)
- Deferred charges and accrued income +€709
new in 2025: €709
- Profit (loss) carried forward -€2,934
down €2,934 (-3.9%), from -€76,136 to -€79,069
- Other debts +€676
new in 2025: €676
- Write-downs -€2,957
no longer reported in 2025 (was €2,957)
- Gross operating margin +€1,931
up €1,931 (+42.5%), from -€4,547 to -€2,616
- Taxes +€136
no longer reported in 2025 (was -€136)
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 | €30,767 | €28,787 | -€1,980 | -6.4% |
| Fixed assets | 21/28 | €6,197 | €6,197 | = | 0.0% |
| Financial fixed assets | 28 | €6,197 | €6,197 | = | 0.0% |
| Current assets | 29/58 | €24,570 | €22,590 | -€1,980 | -8.1% |
| Amounts receivable within one year | 40/41 | €9,341 | €459 | -€8,882 | -95.1% |
| Other amounts receivable | 41 | €9,341 | €459 | -€8,882 | -95.1% |
| Cash at bank and in hand | 54/58 | €15,230 | €21,423 | +€6,193 | +40.7% |
| Deferred charges and accrued income | 490/1 | - | €709 | +€709 | |
| Total equity and liabilities | 10/49 | €30,767 | €28,787 | -€1,980 | -6.4% |
| Equity | 10/15 | €29,670 | €26,737 | -€2,934 | -9.9% |
| Contributions | 10/11 | €91,299 | €91,299 | = | 0.0% |
| Capital | 10 | €87,506 | €87,506 | = | 0.0% |
| Issued capital | 100 | €87,506 | €87,506 | = | 0.0% |
| Contributions outside capital | 11 | €3,793 | €3,793 | = | 0.0% |
| Share premium | 1100/10 | €3,793 | €3,793 | = | 0.0% |
| Reserves | 13 | €14,507 | €14,507 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,982 | €10,982 | = | 0.0% |
| Legal reserve | 130 | €8,751 | €8,751 | = | 0.0% |
| Other | 1319 | €2,231 | €2,231 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,525 | €3,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,136 | -€79,069 | -€2,934 | -3.9% |
| Amounts payable | 17/49 | €1,097 | €2,050 | +€954 | +87.0% |
| Amounts payable within one year | 42/48 | €597 | €1,550 | +€954 | +159.8% |
| Trade debts | 44 | €597 | €874 | +€278 | +46.5% |
| Suppliers | 440/4 | €597 | €874 | +€278 | +46.5% |
| Other amounts payable | 47/48 | - | €676 | +€676 | |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,957 | - | -€2,957 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,547 | -€2,616 | +€1,931 | +42.5% |
| Operating profit (loss) | 9901 | -€7,891 | -€3,016 | +€4,876 | +61.8% |
| Financial income | 75/76B | €91 | €125 | +€35 | +38.4% |
| Recurring financial income | 75 | €91 | €125 | +€35 | +38.4% |
| Financial charges | 65/66B | €29 | €43 | +€14 | +49.9% |
| Recurring financial charges | 65 | €29 | €43 | +€14 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,830 | -€2,934 | +€4,896 | +62.5% |
| Income taxes | 67/77 | -€136 | - | +€136 | |
| Profit (loss) for the period | 9904 | -€7,693 | -€2,934 | +€4,760 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,693 | -€2,934 | +€4,760 | +61.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.