BIG DINA'S: what changed
BIG DINA'S
Largest movements
- Receivables within one year +€125,531
up €125,531 (+103%), from €121,926 to €247,457
of which Trade receivables: +€128,229
- Cash -€11,042
down €11,042 (-11.7%), from €94,456 to €83,414
mainly Receivables within one year (-€125,531) and Debts after one year (-€10,150)
- Tangible fixed assets -€8,479
down €8,479 (-20.7%), from €40,982 to €32,502
of which Other tangible fixed assets: -€5,667
- Stocks and contracts -€7,353
down €7,353 (-57.8%), from €12,717 to €5,365
- Trade debts +€73,800
up €73,800 (+93.7%), from €78,786 to €152,585
- Profit (loss) carried forward +€32,520
up €32,520 (+120%), from €27,089 to €59,609
- Tax, wage and social debts +€11,543
up €11,543 (+41.8%), from €27,591 to €39,134
of which Remuneration and social security: +€6,969
- Debts after one year -€10,150
down €10,150 (-49.6%), from €20,455 to €10,305
- Other debts -€6,243
down €6,243 (-91.1%), from €6,850 to €608
- Gross operating margin +€44,690
up €44,690 (+61.0%), from €73,299 to €117,988
- Staff costs +€29,401
up €29,401 (+109%), from €27,028 to €56,429
- Taxes +€7,850
up €7,850 (+87.9%), from €8,928 to €16,778
- Other operating charges +€2,902
up €2,902 (+665%), from €436 to €3,338
- Financial charges -€1,221
down €1,221 (-73.4%), from €1,664 to €443
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,080 | €368,737 | +€98,657 | +36.5% |
| Fixed assets | 21/28 | €40,982 | €32,502 | -€8,479 | -20.7% |
| Tangible fixed assets | 22/27 | €40,982 | €32,502 | -€8,479 | -20.7% |
| Plant, machinery and equipment | 23 | €4,338 | €2,183 | -€2,155 | -49.7% |
| Furniture and vehicles | 24 | €2,533 | €1,875 | -€658 | -26.0% |
| Other tangible fixed assets | 26 | €34,111 | €28,444 | -€5,667 | -16.6% |
| Current assets | 29/58 | €229,099 | €336,235 | +€107,136 | +46.8% |
| Stocks and contracts in progress | 3 | €12,717 | €5,365 | -€7,353 | -57.8% |
| Stocks | 30/36 | €12,717 | €5,365 | -€7,353 | -57.8% |
| Amounts receivable within one year | 40/41 | €121,926 | €247,457 | +€125,531 | +103% |
| Trade receivables | 40 | €114,129 | €242,358 | +€128,229 | +112% |
| Other amounts receivable | 41 | €7,797 | €5,099 | -€2,698 | -34.6% |
| Cash at bank and in hand | 54/58 | €94,456 | €83,414 | -€11,042 | -11.7% |
| Total equity and liabilities | 10/49 | €270,080 | €368,737 | +€98,657 | +36.5% |
| Equity | 10/15 | €124,101 | €156,621 | +€32,520 | +26.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €93,012 | €93,012 | = | 0.0% |
| Distributable reserves | 133 | €93,012 | €93,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,089 | €59,609 | +€32,520 | +120% |
| Amounts payable | 17/49 | €145,980 | €212,116 | +€66,137 | +45.3% |
| Amounts payable after more than one year | 17 | €20,455 | €10,305 | -€10,150 | -49.6% |
| Financial debts | 170/4 | €20,455 | €10,305 | -€10,150 | -49.6% |
| Amounts payable within one year | 42/48 | €125,524 | €201,811 | +€76,287 | +60.8% |
| Current portion of amounts payable after more than one year | 42 | €12,297 | €9,484 | -€2,813 | -22.9% |
| Trade debts | 44 | €78,786 | €152,585 | +€73,800 | +93.7% |
| Suppliers | 440/4 | €78,786 | €152,585 | +€73,800 | +93.7% |
| Taxes, remuneration and social security | 45 | €27,591 | €39,134 | +€11,543 | +41.8% |
| Taxes | 450/3 | €25,716 | €30,290 | +€4,574 | +17.8% |
| Remuneration and social security | 454/9 | €1,875 | €8,844 | +€6,969 | +372% |
| Other amounts payable | 47/48 | €6,850 | €608 | -€6,243 | -91.1% |
| Non-recurring operating income | 76A | €73,299 | - | -€73,299 | |
| Remuneration, social security and pensions | 62 | €27,028 | €56,429 | +€29,401 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,153 | €8,479 | +€327 | +4.0% |
| Other operating charges | 640/8 | €436 | €3,338 | +€2,902 | +665% |
| Gross operating margin | 9900 | €73,299 | €117,988 | +€44,690 | +61.0% |
| Operating profit (loss) | 9901 | €37,682 | €49,742 | +€12,060 | +32.0% |
| Financial charges | 65/66B | €1,664 | €443 | -€1,221 | -73.4% |
| Recurring financial charges | 65 | €1,664 | €443 | -€1,221 | -73.4% |
| Profit (loss) for the period before taxes | 9903 | €36,017 | €49,298 | +€13,281 | +36.9% |
| Income taxes | 67/77 | €8,928 | €16,778 | +€7,850 | +87.9% |
| Profit (loss) for the period | 9904 | €27,089 | €32,520 | +€5,431 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,089 | €32,520 | +€5,431 | +20.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.