DIN-A-MIC: what changed
Two fiscal 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-A-MIC
Largest movements
- Cash +€75,259
up €75,259 (+275.7%), from €27,301 to €102,560
mainly Other debts (+€75,352) and Net result for the year (+€61,312)
- Deferred charges and accrued income -€37,990
down €37,990 (-75.5%), from €50,334 to €12,344
- Receivables within one year -€11,149
down €11,149 (-57.9%), from €19,259 to €8,110
of which Other amounts receivable: -€10,329
- Tangible fixed assets -€9,470
down €9,470 (-1.8%), from €534,690 to €525,220
of which Land and buildings: -€9,135
- Other debts +€75,352
new in 2025: €75,352
- Debts after one year -€27,709
down €27,709 (-5.3%), from €525,883 to €498,174
of which Financial debts: -€27,709
- Trade debts -€19,924
down €19,924 (-88.6%), from €22,497 to €2,573
- Accrued charges and deferred income -€6,938
no longer reported in 2025 (was €6,938)
- Gross operating margin +€89,069
up €89,069 (+178.8%), from €49,819 to €138,889
- Taxes +€16,161
up €16,161 (+180.8%), from €8,940 to €25,102
- Depreciation +€13,800
up €13,800 (+99.1%), from €13,930 to €27,730
- Financial charges -€2,763
down €2,763 (-10.4%), from €26,596 to €23,832
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 | €631,584 | €648,235 | +€16,651 | +2.6% |
| Fixed assets | 21/28 | €534,690 | €525,220 | -€9,470 | -1.8% |
| Tangible fixed assets | 22/27 | €534,690 | €525,220 | -€9,470 | -1.8% |
| Land and buildings | 22 | €471,943 | €462,808 | -€9,135 | -1.9% |
| Plant, machinery and equipment | 23 | €34,726 | €34,994 | +€268 | +0.8% |
| Furniture and vehicles | 24 | €603 | - | -€603 | |
| Other tangible fixed assets | 26 | €27,418 | €27,418 | = | 0.0% |
| Current assets | 29/58 | €96,894 | €123,014 | +€26,120 | +27.0% |
| Amounts receivable within one year | 40/41 | €19,259 | €8,110 | -€11,149 | -57.9% |
| Trade receivables | 40 | €821 | - | -€821 | |
| Other amounts receivable | 41 | €18,439 | €8,110 | -€10,329 | -56.0% |
| Cash at bank and in hand | 54/58 | €27,301 | €102,560 | +€75,259 | +275.7% |
| Deferred charges and accrued income | 490/1 | €50,334 | €12,344 | -€37,990 | -75.5% |
| Total equity and liabilities | 10/49 | €631,584 | €648,235 | +€16,651 | +2.6% |
| Equity | 10/15 | €25,113 | €18,592 | -€6,521 | -26.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,107 | - | -€2,107 | |
| Distributable reserves | 133 | €2,107 | - | -€2,107 | |
| Profit (loss) carried forward | 14 | €4,414 | - | -€4,414 | |
| Amounts payable | 17/49 | €606,471 | €629,643 | +€23,171 | +3.8% |
| Amounts payable after more than one year | 17 | €525,883 | €498,174 | -€27,709 | -5.3% |
| Financial debts | 170/4 | €523,383 | €495,674 | -€27,709 | -5.3% |
| Other amounts payable | 178/9 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,650 | €131,468 | +€57,818 | +78.5% |
| Current portion of amounts payable after more than one year | 42 | €19,397 | €20,249 | +€853 | +4.4% |
| Financial debts | 43 | €11,459 | €7,460 | -€4,000 | -34.9% |
| Credit institutions | 430/8 | €11,459 | €7,460 | -€4,000 | -34.9% |
| Trade debts | 44 | €22,497 | €2,573 | -€19,924 | -88.6% |
| Suppliers | 440/4 | €22,497 | €2,573 | -€19,924 | -88.6% |
| Taxes, remuneration and social security | 45 | €20,297 | €25,835 | +€5,537 | +27.3% |
| Taxes | 450/3 | €20,297 | €25,835 | +€5,537 | +27.3% |
| Other amounts payable | 47/48 | - | €75,352 | +€75,352 | |
| Accrued charges and deferred income | 492/3 | €6,938 | - | -€6,938 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,930 | €27,730 | +€13,800 | +99.1% |
| Other operating charges | 640/8 | €1,316 | €1,282 | -€34 | -2.6% |
| Gross operating margin | 9900 | €49,819 | €138,889 | +€89,069 | +178.8% |
| Operating profit (loss) | 9901 | €34,574 | €109,877 | +€75,303 | +217.8% |
| Financial income | 75/76B | €640 | €369 | -€272 | -42.4% |
| Recurring financial income | 75 | €640 | €369 | -€272 | -42.4% |
| Financial charges | 65/66B | €26,596 | €23,832 | -€2,763 | -10.4% |
| Recurring financial charges | 65 | €26,596 | €23,832 | -€2,763 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €8,619 | €86,413 | +€77,795 | +902.6% |
| Income taxes | 67/77 | €8,940 | €25,102 | +€16,161 | +180.8% |
| Profit (loss) for the period | 9904 | -€322 | €61,312 | +€61,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€322 | €61,312 | +€61,633 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.