DAINIK: 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.
DAINIK
Largest movements
- Cash +€34,889
up €34,889 (+31.6%), from €110,514 to €145,403
mainly Net result for the year (+€26,917) and Trade debts (+€9,867)
- Profit (loss) carried forward +€26,917
up €26,917 (+33.0%), from €81,464 to €108,381
- Trade debts +€9,867
up €9,867 (+672.4%), from €1,468 to €11,335
- Turnover +€524,718
new in 2025: €524,718
- Purchases and services +€494,891
new in 2025: €494,891
- Gross operating margin -€95,216
down €95,216 (-76.1%), from €125,043 to €29,827
- Other operating charges -€82,145
down €82,145 (-98.9%), from €83,055 to €911
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.
Cash bridge derived
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 | €141,279 | €176,300 | +€35,020 | +24.8% |
| Fixed assets | 21/28 | €11,617 | €11,003 | -€614 | -5.3% |
| Tangible fixed assets | 22/27 | €767 | €153 | -€614 | -80.0% |
| Furniture and vehicles | 24 | €767 | €153 | -€614 | -80.0% |
| Financial fixed assets | 28 | €10,850 | €10,850 | = | 0.0% |
| Current assets | 29/58 | €129,663 | €165,296 | +€35,634 | +27.5% |
| Stocks and contracts in progress | 3 | €19,149 | €19,639 | +€490 | +2.6% |
| Stocks | 30/36 | €19,149 | €19,639 | +€490 | +2.6% |
| Amounts receivable within one year | 40/41 | - | €255 | +€255 | |
| Other amounts receivable | 41 | - | €255 | +€255 | |
| Cash at bank and in hand | 54/58 | €110,514 | €145,403 | +€34,889 | +31.6% |
| Total equity and liabilities | 10/49 | €141,279 | €176,300 | +€35,020 | +24.8% |
| Equity | 10/15 | €87,664 | €114,581 | +€26,917 | +30.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,464 | €108,381 | +€26,917 | +33.0% |
| Amounts payable | 17/49 | €53,616 | €61,719 | +€8,103 | +15.1% |
| Amounts payable within one year | 42/48 | €53,616 | €61,719 | +€8,103 | +15.1% |
| Trade debts | 44 | €1,468 | €11,335 | +€9,867 | +672.4% |
| Suppliers | 440/4 | €1,468 | €11,335 | +€9,867 | +672.4% |
| Taxes, remuneration and social security | 45 | €8,553 | €7,100 | -€1,453 | -17.0% |
| Taxes | 450/3 | €1,453 | - | -€1,453 | |
| Remuneration and social security | 454/9 | €7,100 | €7,100 | = | 0.0% |
| Other amounts payable | 47/48 | €43,596 | €43,284 | -€311 | -0.7% |
| Turnover | 70 | - | €524,718 | +€524,718 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €494,891 | +€494,891 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €614 | €614 | = | 0.0% |
| Other operating charges | 640/8 | €83,055 | €911 | -€82,145 | -98.9% |
| Gross operating margin | 9900 | €125,043 | €29,827 | -€95,216 | -76.1% |
| Operating profit (loss) | 9901 | €41,374 | €28,303 | -€13,071 | -31.6% |
| Financial charges | 65/66B | - | €1,386 | +€1,386 | |
| Recurring financial charges | 65 | - | €1,386 | +€1,386 | |
| Profit (loss) for the period before taxes | 9903 | €41,374 | €26,917 | -€14,457 | -34.9% |
| Profit (loss) for the period | 9904 | €41,374 | €26,917 | -€14,457 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,374 | €26,917 | -€14,457 | -34.9% |
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 11 October 2026 via checked.be.