DYNA BEHEER: 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.
DYNA BEHEER
Largest movements
- Tangible fixed assets +€12,794
up €12,794 (+1.3%), from €960,772 to €973,566
of which Furniture and vehicles: +€44,171
- Cash -€10,740
down €10,740 (-63.5%), from €16,909 to €6,169
mainly Investment in fixed assets (net) (-€63,125) and Other debts (-€28,957)
- Other debts -€28,957
down €28,957 (-21.3%), from €136,043 to €107,086
- Debts after one year +€28,899
up €28,899 (+8.3%), from €348,000 to €376,899
- Accrued charges and deferred income +€24,638
up €24,638 (+12.0%), from €205,320 to €229,958
- Profit (loss) carried forward -€22,784
down €22,784 (-32.9%), from -€69,211 to -€91,995
- Financial charges +€25,203
up €25,203 (+2,989%), from €843 to €26,046
- Gross operating margin +€23,354
up €23,354 (+58.4%), from €39,978 to €63,333
- Depreciation +€6,943
up €6,943 (+16.0%), from €43,387 to €50,331
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 | €980,056 | €981,575 | +€1,519 | +0.2% |
| Fixed assets | 21/28 | €960,772 | €973,566 | +€12,794 | +1.3% |
| Tangible fixed assets | 22/27 | €960,772 | €973,566 | +€12,794 | +1.3% |
| Land and buildings | 22 | €958,835 | €925,057 | -€33,779 | -3.5% |
| Plant, machinery and equipment | 23 | - | €2,402 | +€2,402 | |
| Furniture and vehicles | 24 | €1,936 | €46,107 | +€44,171 | +2,281% |
| Current assets | 29/58 | €19,284 | €8,009 | -€11,275 | -58.5% |
| Amounts receivable within one year | 40/41 | €123 | €307 | +€184 | +150% |
| Other amounts receivable | 41 | €123 | €307 | +€184 | +150% |
| Cash at bank and in hand | 54/58 | €16,909 | €6,169 | -€10,740 | -63.5% |
| Deferred charges and accrued income | 490/1 | €2,252 | €1,533 | -€720 | -32.0% |
| Total equity and liabilities | 10/49 | €980,056 | €981,575 | +€1,519 | +0.2% |
| Equity | 10/15 | €279,726 | €256,942 | -€22,784 | -8.1% |
| Contributions | 10/11 | €348,937 | €348,937 | = | 0.0% |
| Capital | 10 | €348,937 | €348,937 | = | 0.0% |
| Issued capital | 100 | €348,937 | €348,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,211 | -€91,995 | -€22,784 | -32.9% |
| Amounts payable | 17/49 | €700,330 | €724,633 | +€24,302 | +3.5% |
| Amounts payable after more than one year | 17 | €348,000 | €376,899 | +€28,899 | +8.3% |
| Financial debts | 170/4 | €348,000 | €376,899 | +€28,899 | +8.3% |
| Amounts payable within one year | 42/48 | €147,010 | €117,775 | -€29,235 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €6,243 | €8,119 | +€1,876 | +30.1% |
| Trade debts | 44 | €4,725 | €2,570 | -€2,155 | -45.6% |
| Suppliers | 440/4 | €4,725 | €2,570 | -€2,155 | -45.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €136,043 | €107,086 | -€28,957 | -21.3% |
| Accrued charges and deferred income | 492/3 | €205,320 | €229,958 | +€24,638 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,387 | €50,331 | +€6,943 | +16.0% |
| Other operating charges | 640/8 | €9,492 | €9,560 | +€68 | +0.7% |
| Gross operating margin | 9900 | €39,978 | €63,333 | +€23,354 | +58.4% |
| Operating profit (loss) | 9901 | -€12,901 | €3,442 | +€16,343 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €843 | €26,046 | +€25,203 | +2,989% |
| Recurring financial charges | 65 | €843 | €26,046 | +€25,203 | +2,989% |
| Profit (loss) for the period before taxes | 9903 | -€13,744 | -€22,604 | -€8,860 | -64.5% |
| Income taxes | 67/77 | -€47 | €180 | +€227 | |
| Profit (loss) for the period | 9904 | -€13,696 | -€22,784 | -€9,087 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,696 | -€22,784 | -€9,087 | -66.3% |
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 20 October 2026 via checked.be.