Dynacom: 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.
What changed
Dynacom
NACE 73.300, Public relations and communication consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€7,894
2024 · €311,667-€319,560
Equity
€839,590
2024 · €847,484-€7,894
Cash
€12,099
2024 · €10,215+€1,884
Balance sheet total
€1.2m
2024 · €1.2m-€68,861
Largest movements
Assets
- Financial fixed assets -€129,000
down €129,000 (-18.4%), from €700,848 to €571,848
- Receivables within one year +€127,733
up €127,733 (+1,884%), from €6,780 to €134,513
of which Other amounts receivable: +€126,099
- Current investments -€69,493
down €69,493 (-14.0%), from €497,667 to €428,174
Equity and liabilities
- Reserves -€244,984
down €244,984 (-74.7%), from €327,919 to €82,935
of which Tax-exempt reserves: -€244,984
- Profit (loss) carried forward +€237,090
up €237,090 (+67.5%), from -€351,361 to -€114,271
- Provisions -€81,661
down €81,661 (-100%), from €81,661 to €0
- Short-term financial debts +€25,282
up €25,282, from €0 to €25,282
- Other debts +€15,064
up €15,064 (+6.2%), from €242,845 to €257,909
Income statement
- Gross operating margin -€437,302
down €437,302, from €417,428 to -€19,875
- Taxes +€65,419
up €65,419 (+467%), from €14,001 to €79,420
- Financial income +€15,720
up €15,720 (+99.6%), from €15,781 to €31,500
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.
Result 2024
€311,667
Gross operating margin
-€437,302
Depreciation
-€299
Other operating charges
+€3,076
Financial income
+€15,720
Financial charges
+€1,341
Taxes
-€65,419
Deferred taxes and other
+€163,323
Result 2025
-€7,894
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€207,344
Investment
+€198,493
Financing
+€10,735
Cash 2024
€10,215
From operations (derived)
-€207,344
Net result for the year
-€7,894
Depreciation
+€1,319
Receivables within one year
-€127,733
Deferred charges and accrued income
-€1,335
Provisions
-€81,661
Trade debts
-€2,099
Tax, wage and social debts
+€742
Other debts
+€15,064
Accrued charges and deferred income
-€3,748
Investment (derived)
+€198,493
Investment in fixed assets (net)
+€129,000
Current investments
+€69,493
Financing
+€10,735
Debts after one year
-€14,824
Current portion of long-term debt
+€277
Short-term financial debts
+€25,282
Cash 2025
€12,099
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,229,087 | €1,160,226 | -€68,861 | -5.6% |
| Fixed assets | 21/28 | €705,709 | €575,390 | -€130,319 | -18.5% |
| Tangible fixed assets | 22/27 | €4,861 | €3,542 | -€1,319 | -27.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €724 | €342 | -€382 | -52.7% |
| Furniture and vehicles | 24 | €4,137 | €3,200 | -€937 | -22.6% |
| Financial fixed assets | 28 | €700,848 | €571,848 | -€129,000 | -18.4% |
| Current assets | 29/58 | €523,378 | €584,836 | +€61,458 | +11.7% |
| Amounts receivable within one year | 40/41 | €6,780 | €134,513 | +€127,733 | +1,884% |
| Trade receivables | 40 | €0 | €1,634 | +€1,634 | |
| Other amounts receivable | 41 | €6,780 | €132,880 | +€126,099 | +1,860% |
| Current investments | 50/53 | €497,667 | €428,174 | -€69,493 | -14.0% |
| Cash at bank and in hand | 54/58 | €10,215 | €12,099 | +€1,884 | +18.4% |
| Deferred charges and accrued income | 490/1 | €8,715 | €10,049 | +€1,335 | +15.3% |
| Total equity and liabilities | 10/49 | €1,229,087 | €1,160,226 | -€68,861 | -5.6% |
| Equity | 10/15 | €847,484 | €839,590 | -€7,894 | -0.9% |
| Contributions | 10/11 | €870,926 | €870,926 | = | 0.0% |
| Reserves | 13 | €327,919 | €82,935 | -€244,984 | -74.7% |
| Tax-exempt reserves | 132 | €265,619 | €20,635 | -€244,984 | -92.2% |
| Distributable reserves | 133 | €62,300 | €62,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€351,361 | -€114,271 | +€237,090 | +67.5% |
| Provisions and deferred taxes | 16 | €81,661 | €0 | -€81,661 | -100% |
| Deferred taxes | 168 | €81,661 | €0 | -€81,661 | -100% |
| Amounts payable | 17/49 | €299,941 | €320,636 | +€20,694 | +6.9% |
| Amounts payable after more than one year | 17 | €29,930 | €15,106 | -€14,824 | -49.5% |
| Financial debts | 170/4 | €29,930 | €15,106 | -€14,824 | -49.5% |
| Amounts payable within one year | 42/48 | €259,907 | €299,172 | +€39,266 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €14,547 | €14,824 | +€277 | +1.9% |
| Financial debts | 43 | €0 | €25,282 | +€25,282 | |
| Credit institutions | 430/8 | €0 | €25,282 | +€25,282 | |
| Trade debts | 44 | €2,514 | €415 | -€2,099 | -83.5% |
| Suppliers | 440/4 | €2,514 | €415 | -€2,099 | -83.5% |
| Taxes, remuneration and social security | 45 | €0 | €742 | +€742 | |
| Taxes | 450/3 | €0 | €742 | +€742 | |
| Other amounts payable | 47/48 | €242,845 | €257,909 | +€15,064 | +6.2% |
| Accrued charges and deferred income | 492/3 | €10,105 | €6,357 | -€3,748 | -37.1% |
| Non-recurring operating income | 76A | €484,556 | €0 | -€484,556 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €1,319 | +€299 | +29.3% |
| Other operating charges | 640/8 | €3,201 | €125 | -€3,076 | -96.1% |
| Gross operating margin | 9900 | €417,428 | -€19,875 | -€437,302 | |
| Operating profit (loss) | 9901 | €413,206 | -€21,318 | -€434,525 | |
| Financial income | 75/76B | €15,781 | €31,500 | +€15,720 | +99.6% |
| Recurring financial income | 75 | €15,781 | €31,500 | +€15,720 | +99.6% |
| Financial charges | 65/66B | €21,658 | €20,317 | -€1,341 | -6.2% |
| Recurring financial charges | 65 | €21,658 | €20,317 | -€1,341 | -6.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €407,329 | -€10,135 | -€417,464 | |
| Transfer from deferred taxes | 780 | €39,206 | €81,661 | +€42,455 | +108% |
| Transfer to deferred taxes | 680 | €120,867 | €0 | -€120,867 | -100% |
| Income taxes | 67/77 | €14,001 | €79,420 | +€65,419 | +467% |
| Profit (loss) for the period | 9904 | €311,667 | -€7,894 | -€319,560 | |
| Transfer from tax-exempt reserves | 789 | €117,618 | €244,984 | +€127,366 | +108% |
| Transfer to tax-exempt reserves | 689 | €362,602 | €0 | -€362,602 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €66,683 | €237,090 | +€170,408 | +256% |
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 27 October 2026 via checked.be.