DIN: 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.
DIN
Largest movements
- Receivables within one year +€16,374
up €16,374 (+13.3%), from €122,849 to €139,223
of which Other amounts receivable: +€17,928
- Trade debts +€9,854
up €9,854 (+310%), from €3,181 to €13,034
- Profit (loss) carried forward +€7,562
up €7,562 (+6.8%), from €111,681 to €119,243
- Tax, wage and social debts -€2,453
down €2,453 (-13.4%), from €18,287 to €15,834
of which Taxes: -€6,293
- Gross operating margin -€3,871
down €3,871 (-34.9%), from €11,106 to €7,234
- Financial income +€3,270
new in 2024: €3,270
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 | €141,349 | €156,311 | +€14,962 | +10.6% |
| Fixed assets | 21/28 | €1,160 | €605 | -€555 | -47.8% |
| Tangible fixed assets | 22/27 | €1,110 | €555 | -€555 | -50.0% |
| Other tangible fixed assets | 26 | €1,110 | €555 | -€555 | -50.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €140,189 | €155,706 | +€15,517 | +11.1% |
| Stocks and contracts in progress | 3 | €9,780 | €9,170 | -€610 | -6.2% |
| Stocks | 30/36 | €9,780 | €9,170 | -€610 | -6.2% |
| Amounts receivable within one year | 40/41 | €122,849 | €139,223 | +€16,374 | +13.3% |
| Trade receivables | 40 | €76,298 | €74,744 | -€1,554 | -2.0% |
| Other amounts receivable | 41 | €46,551 | €64,479 | +€17,928 | +38.5% |
| Cash at bank and in hand | 54/58 | €7,559 | €7,313 | -€246 | -3.3% |
| Total equity and liabilities | 10/49 | €141,349 | €156,311 | +€14,962 | +10.6% |
| Equity | 10/15 | €119,881 | €127,443 | +€7,562 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,681 | €119,243 | +€7,562 | +6.8% |
| Amounts payable | 17/49 | €21,467 | €28,868 | +€7,400 | +34.5% |
| Amounts payable within one year | 42/48 | €21,467 | €28,868 | +€7,400 | +34.5% |
| Trade debts | 44 | €3,181 | €13,034 | +€9,854 | +310% |
| Suppliers | 440/4 | €3,181 | €13,034 | +€9,854 | +310% |
| Taxes, remuneration and social security | 45 | €18,287 | €15,834 | -€2,453 | -13.4% |
| Taxes | 450/3 | €14,447 | €8,154 | -€6,293 | -43.6% |
| Remuneration and social security | 454/9 | €3,840 | €7,680 | +€3,840 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €555 | €555 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €11,106 | €7,234 | -€3,871 | -34.9% |
| Operating profit (loss) | 9901 | €10,166 | €6,292 | -€3,874 | -38.1% |
| Financial income | 75/76B | - | €3,270 | +€3,270 | |
| Recurring financial income | 75 | - | €3,270 | +€3,270 | |
| Profit (loss) for the period before taxes | 9903 | €10,166 | €9,562 | -€605 | -5.9% |
| Income taxes | 67/77 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | €8,166 | €7,562 | -€605 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,166 | €7,562 | -€605 | -7.4% |
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 15 October 2026 via checked.be.