DAINOTTI: 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.
DAINOTTI
Largest movements
- Cash -€219,590
down €219,590 (-82.5%), from €266,047 to €46,457
mainly Current investments (-€200,000) and Net result for the year (-€31,723)
- Current investments +€200,000
new in 2024: €200,000
- Tangible fixed assets -€10,992
down €10,992 (-6.6%), from €167,706 to €156,714
- Receivables within one year +€7,088
up €7,088 (+35.2%), from €20,131 to €27,219
- Profit (loss) carried forward -€31,723
down €31,723 (-16.5%), from €192,547 to €160,824
- Tax, wage and social debts +€8,223
up €8,223 (+380%), from €2,166 to €10,389
- Taxes +€23,780
up €23,780 (+624%), from €3,811 to €27,591
- Gross operating margin +€338
up €338 (+5.1%), from €6,582 to €6,920
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,209 | €430,837 | -€23,372 | -5.1% |
| Fixed assets | 21/28 | €168,031 | €157,039 | -€10,992 | -6.5% |
| Tangible fixed assets | 22/27 | €167,706 | €156,714 | -€10,992 | -6.6% |
| Land and buildings | 22 | €167,706 | €156,714 | -€10,992 | -6.6% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €286,178 | €273,798 | -€12,380 | -4.3% |
| Amounts receivable within one year | 40/41 | €20,131 | €27,219 | +€7,088 | +35.2% |
| Other amounts receivable | 41 | €20,131 | €27,219 | +€7,088 | +35.2% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €266,047 | €46,457 | -€219,590 | -82.5% |
| Deferred charges and accrued income | 490/1 | - | €122 | +€122 | |
| Total equity and liabilities | 10/49 | €454,209 | €430,837 | -€23,372 | -5.1% |
| Equity | 10/15 | €450,549 | €418,826 | -€31,723 | -7.0% |
| Contributions | 10/11 | €29,800 | €29,800 | = | 0.0% |
| Reserves | 13 | €228,202 | €228,202 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,255 | €13,255 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,975 | €2,975 | = | 0.0% |
| Other | 1319 | €10,280 | €10,280 | = | 0.0% |
| Distributable reserves | 133 | €214,947 | €214,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,547 | €160,824 | -€31,723 | -16.5% |
| Amounts payable | 17/49 | €3,660 | €12,011 | +€8,351 | +228% |
| Amounts payable within one year | 42/48 | €3,660 | €12,011 | +€8,351 | +228% |
| Trade debts | 44 | €432 | €561 | +€129 | +29.9% |
| Suppliers | 440/4 | €432 | €561 | +€129 | +29.9% |
| Taxes, remuneration and social security | 45 | €2,166 | €10,389 | +€8,223 | +380% |
| Taxes | 450/3 | €2,166 | €10,389 | +€8,223 | +380% |
| Other amounts payable | 47/48 | €1,062 | €1,061 | -€1 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,992 | €10,992 | = | 0.0% |
| Gross operating margin | 9900 | €6,582 | €6,920 | +€338 | +5.1% |
| Operating profit (loss) | 9901 | -€4,410 | -€4,072 | +€338 | +7.7% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,470 | -€4,132 | +€338 | +7.6% |
| Transfer from deferred taxes | 780 | €24,408 | - | -€24,408 | |
| Income taxes | 67/77 | €3,811 | €27,591 | +€23,780 | +624% |
| Profit (loss) for the period | 9904 | €16,127 | -€31,723 | -€47,850 | |
| Transfer from tax-exempt reserves | 789 | €58,107 | - | -€58,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,234 | -€31,723 | -€105,957 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.