DYNN: 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.
DYNN
Largest movements
- Tangible fixed assets -€16,472
down €16,472 (-6.1%), from €268,128 to €251,657
of which Plant, machinery and equipment: -€9,873
- Stocks and contracts +€6,013
up €6,013 (+37.6%), from €15,981 to €21,994
- Cash +€4,927
up €4,927 (+6.3%), from €78,622 to €83,549
mainly Depreciation (+€33,161) and Other debts (+€31,895)
- Other debts +€31,895
up €31,895 (+291.1%), from €10,958 to €42,854
- Debts after one year -€27,551
down €27,551 (-18.8%), from €146,201 to €118,650
- Trade debts -€12,088
down €12,088 (-45.6%), from €26,508 to €14,420
- Profit (loss) carried forward +€6,996
up €6,996 (+8.5%), from €82,221 to €89,217
- Current portion of long-term debt -€6,408
down €6,408 (-18.1%), from €35,310 to €28,902
- Gross operating margin +€47,631
up €47,631 (+32.6%), from €146,329 to €193,959
- Staff costs +€13,305
up €13,305 (+13.0%), from €102,586 to €115,891
- Depreciation +€4,930
up €4,930 (+17.5%), from €28,231 to €33,161
- Other operating charges -€2,303
down €2,303 (-27.4%), from €8,420 to €6,117
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 | €362,913 | €358,084 | -€4,829 | -1.3% |
| Fixed assets | 21/28 | €268,128 | €251,657 | -€16,472 | -6.1% |
| Tangible fixed assets | 22/27 | €268,128 | €251,657 | -€16,472 | -6.1% |
| Land and buildings | 22 | €78,821 | €73,531 | -€5,289 | -6.7% |
| Plant, machinery and equipment | 23 | €184,728 | €174,855 | -€9,873 | -5.3% |
| Other tangible fixed assets | 26 | €4,580 | €3,271 | -€1,309 | -28.6% |
| Current assets | 29/58 | €94,784 | €106,427 | +€11,643 | +12.3% |
| Stocks and contracts in progress | 3 | €15,981 | €21,994 | +€6,013 | +37.6% |
| Stocks | 30/36 | €15,981 | €21,994 | +€6,013 | +37.6% |
| Amounts receivable within one year | 40/41 | €182 | €885 | +€703 | +386.3% |
| Trade receivables | 40 | €182 | €885 | +€703 | +386.3% |
| Cash at bank and in hand | 54/58 | €78,622 | €83,549 | +€4,927 | +6.3% |
| Total equity and liabilities | 10/49 | €362,913 | €358,084 | -€4,829 | -1.3% |
| Equity | 10/15 | €119,205 | €126,201 | +€6,996 | +5.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €16,524 | €16,524 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,524 | €16,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,221 | €89,217 | +€6,996 | +8.5% |
| Amounts payable | 17/49 | €243,708 | €231,883 | -€11,824 | -4.9% |
| Amounts payable after more than one year | 17 | €146,201 | €118,650 | -€27,551 | -18.8% |
| Financial debts | 170/4 | €146,201 | €118,650 | -€27,551 | -18.8% |
| Amounts payable within one year | 42/48 | €95,440 | €111,016 | +€15,576 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €35,310 | €28,902 | -€6,408 | -18.1% |
| Trade debts | 44 | €26,508 | €14,420 | -€12,088 | -45.6% |
| Suppliers | 440/4 | €26,508 | €14,420 | -€12,088 | -45.6% |
| Taxes, remuneration and social security | 45 | €22,664 | €24,840 | +€2,176 | +9.6% |
| Taxes | 450/3 | €13,709 | €14,382 | +€672 | +4.9% |
| Remuneration and social security | 454/9 | €8,954 | €10,459 | +€1,504 | +16.8% |
| Other amounts payable | 47/48 | €10,958 | €42,854 | +€31,895 | +291.1% |
| Accrued charges and deferred income | 492/3 | €2,066 | €2,217 | +€151 | +7.3% |
| Remuneration, social security and pensions | 62 | €102,586 | €115,891 | +€13,305 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,231 | €33,161 | +€4,930 | +17.5% |
| Other operating charges | 640/8 | €8,420 | €6,117 | -€2,303 | -27.4% |
| Gross operating margin | 9900 | €146,329 | €193,959 | +€47,631 | +32.6% |
| Operating profit (loss) | 9901 | €7,091 | €38,790 | +€31,699 | +447.0% |
| Financial income | 75/76B | €546 | €478 | -€69 | -12.6% |
| Recurring financial income | 75 | €546 | €478 | -€69 | -12.6% |
| Financial charges | 65/66B | €8,317 | €10,143 | +€1,827 | +22.0% |
| Recurring financial charges | 65 | €8,317 | €10,143 | +€1,827 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€679 | €29,124 | +€29,803 | |
| Income taxes | 67/77 | €574 | €2,128 | +€1,554 | +270.8% |
| Profit (loss) for the period | 9904 | -€1,253 | €26,996 | +€28,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,253 | €26,996 | +€28,249 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.