DYNACON: what changed
DYNACON
Largest movements
- Cash -€14,532
down €14,532 (-33.9%), from €42,915 to €28,383
mainly Net result for the year (-€10,139) and Receivables within one year (-€7,265)
- Receivables within one year +€7,265
up €7,265 (+266%), from €2,727 to €9,992
of which Other amounts receivable: +€3,722
- Tangible fixed assets -€1,418
down €1,418 (-24.3%), from €5,824 to €4,406
of which Plant, machinery and equipment: -€1,157
- Reserves -€10,139
down €10,139 (-41.0%), from €24,744 to €14,605
of which Distributable reserves: -€10,139
- Other debts +€4,150
up €4,150 (+99.6%), from €4,165 to €8,315
- Tax, wage and social debts -€2,300
no longer reported in 2025 (was €2,300)
- Gross operating margin -€6,332
down €6,332 (-439%), from -€1,443 to -€7,775
- Depreciation -€341
down €341 (-17.6%), from €1,940 to €1,599
- Other operating charges -€102
down €102 (-12.1%), from €846 to €744
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,568 | €43,894 | -€8,674 | -16.5% |
| Fixed assets | 21/28 | €5,985 | €4,567 | -€1,418 | -23.7% |
| Tangible fixed assets | 22/27 | €5,824 | €4,406 | -€1,418 | -24.3% |
| Plant, machinery and equipment | 23 | €4,258 | €3,101 | -€1,157 | -27.2% |
| Furniture and vehicles | 24 | €371 | €312 | -€59 | -15.9% |
| Other tangible fixed assets | 26 | €1,195 | €993 | -€202 | -16.9% |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €46,583 | €39,327 | -€7,256 | -15.6% |
| Amounts receivable within one year | 40/41 | €2,727 | €9,992 | +€7,265 | +266% |
| Trade receivables | 40 | €1,368 | €4,911 | +€3,543 | +259% |
| Other amounts receivable | 41 | €1,359 | €5,081 | +€3,722 | +274% |
| Cash at bank and in hand | 54/58 | €42,915 | €28,383 | -€14,532 | -33.9% |
| Deferred charges and accrued income | 490/1 | €941 | €952 | +€11 | +1.2% |
| Total equity and liabilities | 10/49 | €52,568 | €43,894 | -€8,674 | -16.5% |
| Equity | 10/15 | €43,344 | €33,205 | -€10,139 | -23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,744 | €14,605 | -€10,139 | -41.0% |
| Non-distributable reserves | 130/1 | €550 | €550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €550 | €550 | = | 0.0% |
| Distributable reserves | 133 | €24,194 | €14,055 | -€10,139 | -41.9% |
| Amounts payable | 17/49 | €9,224 | €10,689 | +€1,465 | +15.9% |
| Amounts payable within one year | 42/48 | €9,034 | €10,499 | +€1,465 | +16.2% |
| Trade debts | 44 | €2,569 | €2,184 | -€385 | -15.0% |
| Suppliers | 440/4 | €2,569 | €2,184 | -€385 | -15.0% |
| Taxes, remuneration and social security | 45 | €2,300 | - | -€2,300 | |
| Taxes | 450/3 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €4,165 | €8,315 | +€4,150 | +99.6% |
| Accrued charges and deferred income | 492/3 | €190 | €190 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,940 | €1,599 | -€341 | -17.6% |
| Other operating charges | 640/8 | €846 | €744 | -€102 | -12.1% |
| Gross operating margin | 9900 | -€1,443 | -€7,775 | -€6,332 | -439% |
| Operating profit (loss) | 9901 | -€4,229 | -€10,118 | -€5,889 | -139% |
| Financial income | 75/76B | €3 | €45 | +€42 | +1,400% |
| Recurring financial income | 75 | €3 | €45 | +€42 | +1,400% |
| Non-recurring financial income | 76B | €3 | - | -€3 | |
| Financial charges | 65/66B | €63 | €66 | +€3 | +4.8% |
| Recurring financial charges | 65 | €63 | €66 | +€3 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,289 | -€10,139 | -€5,850 | -136% |
| Profit (loss) for the period | 9904 | -€4,289 | -€10,139 | -€5,850 | -136% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,289 | -€10,139 | -€5,850 | -136% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.