DYNOTRONICS: 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.
DYNOTRONICS
Largest movements
- Deferred charges and accrued income +€96,533
up €96,533 (+826%), from €11,688 to €108,221
- Cash +€53,984
up €53,984 (+18.7%), from €288,789 to €342,773
mainly Accrued charges and deferred income (+€140,261) and Depreciation (+€51,412)
- Tangible fixed assets -€46,580
down €46,580 (-21.2%), from €219,369 to €172,789
of which Land and buildings: -€26,526
- Accrued charges and deferred income +€140,261
up €140,261 (+204%), from €68,829 to €209,090
- Reserves -€35,989
down €35,989 (-8.3%), from €434,162 to €398,173
of which Distributable reserves: -€35,989
- Advances received +€27,886
up €27,886, from €0 to €27,886
- Trade debts -€24,675
down €24,675 (-67.7%), from €36,430 to €11,754
- Debts after one year -€12,914
down €12,914 (-70.0%), from €18,460 to €5,546
- Gross operating margin -€319,406
down €319,406 (-74.9%), from €426,663 to €107,258
- Taxes -€88,361
down €88,361 (-87.4%), from €101,091 to €12,730
- Write-downs -€21,380
down €21,380 (-83.3%), from €25,656 to €4,276
- Depreciation -€13,597
down €13,597 (-20.9%), from €65,009 to €51,412
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 | €676,521 | €773,133 | +€96,613 | +14.3% |
| Fixed assets | 21/28 | €219,622 | €173,042 | -€46,580 | -21.2% |
| Tangible fixed assets | 22/27 | €219,369 | €172,789 | -€46,580 | -21.2% |
| Land and buildings | 22 | €151,698 | €125,173 | -€26,526 | -17.5% |
| Plant, machinery and equipment | 23 | €29,579 | €20,354 | -€9,225 | -31.2% |
| Furniture and vehicles | 24 | €38,092 | €27,263 | -€10,830 | -28.4% |
| Financial fixed assets | 28 | €253 | €253 | = | 0.0% |
| Current assets | 29/58 | €456,898 | €600,091 | +€143,193 | +31.3% |
| Stocks and contracts in progress | 3 | €17,104 | €12,828 | -€4,276 | -25.0% |
| Stocks | 30/36 | €17,104 | €12,828 | -€4,276 | -25.0% |
| Amounts receivable within one year | 40/41 | €139,317 | €136,268 | -€3,049 | -2.2% |
| Trade receivables | 40 | €110,503 | €114,906 | +€4,402 | +4.0% |
| Other amounts receivable | 41 | €28,814 | €21,363 | -€7,451 | -25.9% |
| Cash at bank and in hand | 54/58 | €288,789 | €342,773 | +€53,984 | +18.7% |
| Deferred charges and accrued income | 490/1 | €11,688 | €108,221 | +€96,533 | +826% |
| Total equity and liabilities | 10/49 | €676,521 | €773,133 | +€96,613 | +14.3% |
| Equity | 10/15 | €453,012 | €417,023 | -€35,989 | -7.9% |
| Contributions | 10/11 | €18,850 | €18,850 | = | 0.0% |
| Reserves | 13 | €434,162 | €398,173 | -€35,989 | -8.3% |
| Tax-exempt reserves | 132 | €32,350 | €32,350 | = | 0.0% |
| Distributable reserves | 133 | €401,812 | €365,823 | -€35,989 | -9.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €67,788 | €67,788 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €67,788 | €67,788 | = | 0.0% |
| Pensions and similar obligations | 160 | €67,788 | €67,788 | = | 0.0% |
| Amounts payable | 17/49 | €155,721 | €288,322 | +€132,602 | +85.2% |
| Amounts payable after more than one year | 17 | €18,460 | €5,546 | -€12,914 | -70.0% |
| Financial debts | 170/4 | €18,460 | €5,546 | -€12,914 | -70.0% |
| Amounts payable within one year | 42/48 | €68,432 | €73,686 | +€5,254 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €19,034 | €12,914 | -€6,120 | -32.2% |
| Trade debts | 44 | €36,430 | €11,754 | -€24,675 | -67.7% |
| Suppliers | 440/4 | €36,430 | €11,754 | -€24,675 | -67.7% |
| Advances received on contracts in progress | 46 | €0 | €27,886 | +€27,886 | |
| Taxes, remuneration and social security | 45 | €5,139 | €5,139 | = | 0.0% |
| Taxes | 450/3 | €2,567 | €2,567 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,572 | €2,572 | = | 0.0% |
| Other amounts payable | 47/48 | €7,829 | €15,993 | +€8,164 | +104% |
| Accrued charges and deferred income | 492/3 | €68,829 | €209,090 | +€140,261 | +204% |
| Non-recurring operating income | 76A | €12,500 | €0 | -€12,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,009 | €51,412 | -€13,597 | -20.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,656 | €4,276 | -€21,380 | -83.3% |
| Other operating charges | 640/8 | €4,848 | €6,445 | +€1,597 | +33.0% |
| Gross operating margin | 9900 | €426,663 | €107,258 | -€319,406 | -74.9% |
| Operating profit (loss) | 9901 | €331,150 | €45,125 | -€286,026 | -86.4% |
| Financial income | 75/76B | €2,199 | €2,368 | +€169 | +7.7% |
| Recurring financial income | 75 | €2,199 | €2,368 | +€169 | +7.7% |
| Financial charges | 65/66B | €2,877 | €3,083 | +€206 | +7.2% |
| Recurring financial charges | 65 | €2,877 | €3,083 | +€206 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €330,473 | €44,410 | -€286,063 | -86.6% |
| Income taxes | 67/77 | €101,091 | €12,730 | -€88,361 | -87.4% |
| Profit (loss) for the period | 9904 | €229,381 | €31,680 | -€197,702 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €229,381 | €31,680 | -€197,702 | -86.2% |
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 28 October 2026 via checked.be.