DYNOTECH: 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.
DYNOTECH
Largest movements
- Tangible fixed assets -€11,197
down €11,197 (-7.7%), from €145,545 to €134,348
of which Leasing and similar rights: -€13,000
- Deferred charges and accrued income -€4,470
down €4,470 (-72.8%), from €6,141 to €1,671
- Stocks and contracts +€2,645
up €2,645 (+20.3%), from €13,036 to €15,681
- Cash +€2,474
up €2,474 (+41.8%), from €5,918 to €8,392
mainly Net result for the year (+€28,584) and Depreciation (+€20,421)
- Short-term financial debts -€32,193
no longer reported in 2025 (was €32,193)
- Profit (loss) carried forward +€28,584
up €28,584 (+29.2%), from -€97,842 to -€69,259
- Tax, wage and social debts -€14,835
down €14,835 (-95.2%), from €15,588 to €753
of which Remuneration and social security: -€14,899
- Current portion of long-term debt +€9,849
up €9,849 (+37.3%), from €26,417 to €36,267
- Gross operating margin +€92,315
up €92,315, from -€22,406 to €69,910
- Other operating charges -€2,287
down €2,287 (-57.8%), from €3,957 to €1,670
- Financial charges +€1,889
up €1,889 (+24.4%), from €7,727 to €9,616
- Staff costs -€1,868
down €1,868 (-14.9%), from €12,513 to €10,645
- Financial income +€1,150
up €1,150 (+4,748%), from €24 to €1,175
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.
Derived cash bridge
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 | €193,871 | €184,913 | -€8,958 | -4.6% |
| Fixed assets | 21/28 | €145,750 | €134,423 | -€11,326 | -7.8% |
| Intangible fixed assets | 21 | €130 | - | -€130 | |
| Tangible fixed assets | 22/27 | €145,545 | €134,348 | -€11,197 | -7.7% |
| Land and buildings | 22 | €71,875 | €69,375 | -€2,500 | -3.5% |
| Plant, machinery and equipment | 23 | €1,075 | - | -€1,075 | |
| Furniture and vehicles | 24 | €7,240 | €14,476 | +€7,236 | +99.9% |
| Leasing and similar rights | 25 | €60,667 | €47,667 | -€13,000 | -21.4% |
| Other tangible fixed assets | 26 | €4,688 | €2,831 | -€1,858 | -39.6% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €48,121 | €50,489 | +€2,368 | +4.9% |
| Stocks and contracts in progress | 3 | €13,036 | €15,681 | +€2,645 | +20.3% |
| Stocks | 30/36 | €13,036 | €15,681 | +€2,645 | +20.3% |
| Amounts receivable within one year | 40/41 | €23,026 | €24,745 | +€1,719 | +7.5% |
| Trade receivables | 40 | €19,147 | €23,664 | +€4,517 | +23.6% |
| Other amounts receivable | 41 | €3,879 | €1,081 | -€2,798 | -72.1% |
| Cash at bank and in hand | 54/58 | €5,918 | €8,392 | +€2,474 | +41.8% |
| Deferred charges and accrued income | 490/1 | €6,141 | €1,671 | -€4,470 | -72.8% |
| Total equity and liabilities | 10/49 | €193,871 | €184,913 | -€8,958 | -4.6% |
| Equity | 10/15 | -€44,142 | -€15,558 | +€28,584 | +64.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,500 | €47,500 | = | 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 | €45,640 | €45,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,842 | -€69,259 | +€28,584 | +29.2% |
| Amounts payable | 17/49 | €238,013 | €200,471 | -€37,542 | -15.8% |
| Amounts payable after more than one year | 17 | €101,453 | €102,047 | +€594 | +0.6% |
| Financial debts | 170/4 | €101,453 | €102,047 | +€594 | +0.6% |
| Amounts payable within one year | 42/48 | €135,560 | €97,924 | -€37,635 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €26,417 | €36,267 | +€9,849 | +37.3% |
| Financial debts | 43 | €32,193 | - | -€32,193 | |
| Credit institutions | 430/8 | €32,193 | - | -€32,193 | |
| Trade debts | 44 | €26,003 | €25,077 | -€927 | -3.6% |
| Suppliers | 440/4 | €26,003 | €25,077 | -€927 | -3.6% |
| Taxes, remuneration and social security | 45 | €15,588 | €753 | -€14,835 | -95.2% |
| Taxes | 450/3 | €86 | €150 | +€64 | +74.3% |
| Remuneration and social security | 454/9 | €15,502 | €604 | -€14,899 | -96.1% |
| Other amounts payable | 47/48 | €35,358 | €35,828 | +€470 | +1.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €500 | -€500 | -50.0% |
| Remuneration, social security and pensions | 62 | €12,513 | €10,645 | -€1,868 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,329 | €20,421 | +€91 | +0.4% |
| Other operating charges | 640/8 | €3,957 | €1,670 | -€2,287 | -57.8% |
| Gross operating margin | 9900 | -€22,406 | €69,910 | +€92,315 | |
| Operating profit (loss) | 9901 | -€59,204 | €37,174 | +€96,379 | |
| Financial income | 75/76B | €24 | €1,175 | +€1,150 | +4,748% |
| Recurring financial income | 75 | €24 | €1,175 | +€1,150 | +4,748% |
| Financial charges | 65/66B | €7,727 | €9,616 | +€1,889 | +24.4% |
| Recurring financial charges | 65 | €7,727 | €9,616 | +€1,889 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€66,907 | €28,733 | +€95,640 | |
| Income taxes | 67/77 | €85 | €149 | +€64 | +75.4% |
| Profit (loss) for the period | 9904 | -€66,992 | €28,584 | +€95,576 | |
| Profit (loss) for the period to be appropriated | 9905 | -€66,992 | €28,584 | +€95,576 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.