DIN & CO: 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 & CO
Largest movements
- Cash +€19,541
up €19,541 (+175.0%), from €11,167 to €30,708
mainly Net result for the year (+€16,544) and Trade debts (+€3,446)
- Receivables within one year +€3,021
up €3,021 (+14.9%), from €20,222 to €23,243
of which Other amounts receivable: +€2,847
- Tangible fixed assets -€741
down €741 (-34.0%), from €2,179 to €1,437
of which Other tangible fixed assets: -€439
- Profit (loss) carried forward +€16,544
up €16,544 (+81.1%), from €20,409 to €36,954
- Trade debts +€3,446
up €3,446 (+298.9%), from €1,153 to €4,599
- Tax, wage and social debts +€1,830
up €1,830 (+45.3%), from €4,040 to €5,871
of which Remuneration and social security: +€1,494
- Gross operating margin +€62,693
up €62,693 (+96.4%), from €65,062 to €127,754
- Staff costs +€37,835
up €37,835 (+54.9%), from €68,894 to €106,728
- Taxes +€3,630
up €3,630 (+10791.8%), from €34 to €3,664
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 | €33,568 | €55,388 | +€21,821 | +65.0% |
| Fixed assets | 21/28 | €2,179 | €1,437 | -€741 | -34.0% |
| Tangible fixed assets | 22/27 | €2,179 | €1,437 | -€741 | -34.0% |
| Plant, machinery and equipment | 23 | €888 | €586 | -€302 | -34.0% |
| Other tangible fixed assets | 26 | €1,290 | €851 | -€439 | -34.1% |
| Current assets | 29/58 | €31,389 | €53,951 | +€22,562 | +71.9% |
| Amounts receivable within one year | 40/41 | €20,222 | €23,243 | +€3,021 | +14.9% |
| Trade receivables | 40 | €967 | €1,141 | +€174 | +18.0% |
| Other amounts receivable | 41 | €19,255 | €22,102 | +€2,847 | +14.8% |
| Cash at bank and in hand | 54/58 | €11,167 | €30,708 | +€19,541 | +175.0% |
| Total equity and liabilities | 10/49 | €33,568 | €55,388 | +€21,821 | +65.0% |
| Equity | 10/15 | €28,374 | €44,919 | +€16,544 | +58.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,765 | €1,765 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,765 | €1,765 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,765 | €1,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,409 | €36,954 | +€16,544 | +81.1% |
| Amounts payable | 17/49 | €5,193 | €10,469 | +€5,276 | +101.6% |
| Amounts payable within one year | 42/48 | €5,193 | €10,469 | +€5,276 | +101.6% |
| Trade debts | 44 | €1,153 | €4,599 | +€3,446 | +298.9% |
| Suppliers | 440/4 | €1,153 | €4,599 | +€3,446 | +298.9% |
| Taxes, remuneration and social security | 45 | €4,040 | €5,871 | +€1,830 | +45.3% |
| Taxes | 450/3 | €4,040 | €4,377 | +€337 | +8.3% |
| Remuneration and social security | 454/9 | - | €1,494 | +€1,494 | |
| Remuneration, social security and pensions | 62 | €68,894 | €106,728 | +€37,835 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,121 | €741 | -€380 | -33.9% |
| Other operating charges | 640/8 | €1,649 | €1,199 | -€450 | -27.3% |
| Gross operating margin | 9900 | €65,062 | €127,754 | +€62,693 | +96.4% |
| Operating profit (loss) | 9901 | -€6,602 | €19,086 | +€25,687 | |
| Financial income | 75/76B | €1,350 | €1,400 | +€50 | +3.7% |
| Recurring financial income | 75 | €1,350 | €1,400 | +€50 | +3.7% |
| Financial charges | 65/66B | €860 | €277 | -€583 | -67.8% |
| Recurring financial charges | 65 | €860 | €277 | -€583 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,112 | €20,208 | +€26,321 | |
| Income taxes | 67/77 | €34 | €3,664 | +€3,630 | +10791.8% |
| Profit (loss) for the period | 9904 | -€6,146 | €16,544 | +€22,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,146 | €16,544 | +€22,691 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.