DIN CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€19,607
down €19,607 (-5.6%), from €347,988 to €328,380
of which Trade receivables: -€17,370
- Tax, wage and social debts -€32,487
down €32,487 (-29.2%), from €111,438 to €78,950
of which Taxes: -€47,248
- Trade debts +€15,368
up €15,368 (+36.3%), from €42,375 to €57,742
- Debts after one year -€4,952
down €4,952 (-30.0%), from €16,483 to €11,530
- Gross operating margin +€56,060
up €56,060 (+42.1%), from €133,116 to €189,176
- Staff costs +€23,337
up €23,337 (+17.9%), from €130,084 to €153,421
- Write-downs +€17,898
up €17,898 (+562%), from €3,185 to €21,083
- Other operating charges +€3,630
up €3,630 (+307%), from €1,182 to €4,811
- Taxes +€2,326
new in 2025: €2,326
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.
Derived cash bridge
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 | €350,464 | €329,230 | -€21,234 | -6.1% |
| Fixed assets | 21/28 | €1,553 | €350 | -€1,203 | -77.5% |
| Tangible fixed assets | 22/27 | €1,503 | €300 | -€1,203 | -80.0% |
| Plant, machinery and equipment | 23 | €895 | €280 | -€615 | -68.8% |
| Furniture and vehicles | 24 | €609 | €21 | -€588 | -96.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €348,911 | €328,880 | -€20,031 | -5.7% |
| Amounts receivable within one year | 40/41 | €347,988 | €328,380 | -€19,607 | -5.6% |
| Trade receivables | 40 | €94,325 | €76,955 | -€17,370 | -18.4% |
| Other amounts receivable | 41 | €253,663 | €251,425 | -€2,238 | -0.9% |
| Cash at bank and in hand | 54/58 | €923 | €20 | -€903 | -97.8% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €350,464 | €329,230 | -€21,234 | -6.1% |
| Equity | 10/15 | €98,721 | €99,606 | +€886 | +0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,520 | €31,406 | +€886 | +2.9% |
| Amounts payable | 17/49 | €251,744 | €229,624 | -€22,120 | -8.8% |
| Amounts payable after more than one year | 17 | €16,483 | €11,530 | -€4,952 | -30.0% |
| Financial debts | 170/4 | €16,483 | €11,530 | -€4,952 | -30.0% |
| Amounts payable within one year | 42/48 | €235,261 | €218,093 | -€17,167 | -7.3% |
| Financial debts | 43 | €19,712 | €19,664 | -€48 | -0.2% |
| Credit institutions | 430/8 | €19,712 | €19,664 | -€48 | -0.2% |
| Trade debts | 44 | €42,375 | €57,742 | +€15,368 | +36.3% |
| Suppliers | 440/4 | €42,375 | €57,742 | +€15,368 | +36.3% |
| Taxes, remuneration and social security | 45 | €111,438 | €78,950 | -€32,487 | -29.2% |
| Taxes | 450/3 | €89,009 | €41,760 | -€47,248 | -53.1% |
| Remuneration and social security | 454/9 | €22,429 | €37,190 | +€14,761 | +65.8% |
| Other amounts payable | 47/48 | €61,736 | €61,736 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €130,084 | €153,421 | +€23,337 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,078 | €1,203 | -€875 | -42.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,185 | €21,083 | +€17,898 | +562% |
| Other operating charges | 640/8 | €1,182 | €4,811 | +€3,630 | +307% |
| Gross operating margin | 9900 | €133,116 | €189,176 | +€56,060 | +42.1% |
| Operating profit (loss) | 9901 | -€3,412 | €8,657 | +€12,069 | |
| Financial income | 75/76B | €411 | €526 | +€115 | +28.0% |
| Recurring financial income | 75 | €411 | €526 | +€115 | +28.0% |
| Financial charges | 65/66B | €4,813 | €5,971 | +€1,159 | +24.1% |
| Recurring financial charges | 65 | €4,530 | €5,971 | +€1,442 | +31.8% |
| Non-recurring financial charges | 66B | €283 | - | -€283 | |
| Profit (loss) for the period before taxes | 9903 | -€7,814 | €3,212 | +€11,026 | |
| Income taxes | 67/77 | - | €2,326 | +€2,326 | |
| Profit (loss) for the period | 9904 | -€7,814 | €886 | +€8,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,814 | €886 | +€8,700 |
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 19 October 2026 via checked.be.