DINA: 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.
DINA
Largest movements
- Current investments +€18,952
up €18,952 (+31.6%), from €60,025 to €78,977
- Receivables within one year -€3,942
down €3,942 (-46.5%), from €8,482 to €4,540
of which Other amounts receivable: -€3,685
- Profit (loss) carried forward +€35,316
up €35,316 (+36.1%), from -€97,813 to -€62,497
- Debts after one year -€18,692
down €18,692 (-49.0%), from €38,132 to €19,440
- Financial charges -€52,660
down €52,660, from €31,854 to -€20,805
- Turnover -€20,286
no longer reported in 2025 (was €20,286)
- Financial income -€8,110
down €8,110 (-52.1%), from €15,552 to €7,442
- Purchases and services -€1,367
down €1,367 (-14.2%), from €9,635 to €8,268
- Gross operating margin -€654
down €654 (-6.1%), from €10,651 to €9,997
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 | €366,992 | €384,113 | +€17,122 | +4.7% |
| Fixed assets | 21/28 | €296,111 | €295,647 | -€464 | -0.2% |
| Tangible fixed assets | 22/27 | €296,111 | €295,647 | -€464 | -0.2% |
| Land and buildings | 22 | €295,183 | €295,183 | = | 0.0% |
| Furniture and vehicles | 24 | €927 | €463 | -€464 | -50.1% |
| Current assets | 29/58 | €70,881 | €88,467 | +€17,586 | +24.8% |
| Amounts receivable within one year | 40/41 | €8,482 | €4,540 | -€3,942 | -46.5% |
| Trade receivables | 40 | €1,910 | €1,653 | -€257 | -13.5% |
| Other amounts receivable | 41 | €6,572 | €2,887 | -€3,685 | -56.1% |
| Current investments | 50/53 | €60,025 | €78,977 | +€18,952 | +31.6% |
| Cash at bank and in hand | 54/58 | €2,374 | €4,950 | +€2,576 | +108.5% |
| Total equity and liabilities | 10/49 | €366,992 | €384,113 | +€17,122 | +4.7% |
| Equity | 10/15 | €305,089 | €340,405 | +€35,316 | +11.6% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €2,902 | €2,902 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,902 | €2,902 | = | 0.0% |
| Legal reserve | 130 | €2,902 | €2,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,813 | -€62,497 | +€35,316 | +36.1% |
| Amounts payable | 17/49 | €61,903 | €43,708 | -€18,195 | -29.4% |
| Amounts payable after more than one year | 17 | €38,132 | €19,440 | -€18,692 | -49.0% |
| Financial debts | 170/4 | €38,132 | €19,440 | -€18,692 | -49.0% |
| Amounts payable within one year | 42/48 | €23,771 | €24,268 | +€497 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €17,972 | €18,692 | +€720 | +4.0% |
| Trade debts | 44 | €1,239 | €974 | -€265 | -21.4% |
| Suppliers | 440/4 | €1,239 | €974 | -€265 | -21.4% |
| Taxes, remuneration and social security | 45 | - | €7 | +€7 | |
| Taxes | 450/3 | - | €7 | +€7 | |
| Other amounts payable | 47/48 | €4,560 | €4,595 | +€35 | +0.8% |
| Turnover | 70 | €20,286 | - | -€20,286 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,635 | €8,268 | -€1,367 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €464 | -€286 | -38.1% |
| Other operating charges | 640/8 | €2,471 | €2,464 | -€7 | -0.3% |
| Gross operating margin | 9900 | €10,651 | €9,997 | -€654 | -6.1% |
| Operating profit (loss) | 9901 | €7,430 | €7,069 | -€361 | -4.9% |
| Financial income | 75/76B | €15,552 | €7,442 | -€8,110 | -52.1% |
| Recurring financial income | 75 | €15,552 | €7,442 | -€8,110 | -52.1% |
| Financial charges | 65/66B | €31,854 | -€20,805 | -€52,660 | |
| Recurring financial charges | 65 | €31,854 | -€20,805 | -€52,660 | |
| Profit (loss) for the period before taxes | 9903 | -€8,872 | €35,316 | +€44,189 | |
| Profit (loss) for the period | 9904 | -€8,872 | €35,316 | +€44,189 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,872 | €35,316 | +€44,189 |
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 6 October 2026 via checked.be.