DINA: 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.
DINA
Largest movements
- Tangible fixed assets -€207,209
down €207,209 (-43.0%), from €481,887 to €274,678
of which Land and buildings: -€207,209
- Receivables within one year +€139,281
up €139,281 (+412%), from €33,813 to €173,094
of which Other amounts receivable: +€139,281
- Deferred charges and accrued income +€13,448
up €13,448 (+24.3%), from €55,318 to €68,766
- Profit (loss) carried forward -€52,391
down €52,391 (-32.4%), from -€161,508 to -€213,899
- Trade debts +€26,590
up €26,590 (+68.9%), from €38,616 to €65,206
- Provisions -€16,310
down €16,310 (-100%), from €16,310 to €0
- Debts after one year -€12,250
down €12,250 (-7.5%), from €163,591 to €151,340
- Gross operating margin +€620,299
up €620,299 (+52,907%), from €1,172 to €621,472
- Other operating charges -€105,496
down €105,496 (-86.8%), from €121,471 to €15,976
- Financial charges +€18,805
up €18,805 (+668%), from €2,815 to €21,620
of which Financial charges: +€12,015
- Provisions -€16,310
new in 2024: -€16,310
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 | €1,031,396 | €974,825 | -€56,571 | -5.5% |
| Fixed assets | 21/28 | €482,377 | €275,168 | -€207,209 | -43.0% |
| Tangible fixed assets | 22/27 | €481,887 | €274,678 | -€207,209 | -43.0% |
| Land and buildings | 22 | €481,887 | €274,678 | -€207,209 | -43.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €549,019 | €699,657 | +€150,638 | +27.4% |
| Amounts receivable after more than one year | 29 | €450,000 | €450,000 | = | 0.0% |
| Other amounts receivable | 291 | €450,000 | €450,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,797 | €7,797 | = | 0.0% |
| Stocks | 30/36 | €7,797 | €7,797 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,813 | €173,094 | +€139,281 | +412% |
| Trade receivables | 40 | €17,906 | €17,906 | = | 0.0% |
| Other amounts receivable | 41 | €15,907 | €155,187 | +€139,281 | +876% |
| Cash at bank and in hand | 54/58 | €2,091 | €0 | -€2,091 | -100% |
| Deferred charges and accrued income | 490/1 | €55,318 | €68,766 | +€13,448 | +24.3% |
| Total equity and liabilities | 10/49 | €1,031,396 | €974,825 | -€56,571 | -5.5% |
| Equity | 10/15 | €775,558 | €723,167 | -€52,391 | -6.8% |
| Contributions | 10/11 | €918,592 | €918,592 | = | 0.0% |
| Reserves | 13 | €18,474 | €18,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,661 | €10,661 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,661 | €10,661 | = | 0.0% |
| Distributable reserves | 133 | €7,813 | €7,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,508 | -€213,899 | -€52,391 | -32.4% |
| Provisions and deferred taxes | 16 | €16,310 | €0 | -€16,310 | -100% |
| Provisions for liabilities and charges | 160/5 | €16,310 | €0 | -€16,310 | -100% |
| Major repairs and maintenance | 162 | €16,310 | €0 | -€16,310 | -100% |
| Amounts payable | 17/49 | €239,528 | €251,658 | +€12,130 | +5.1% |
| Amounts payable after more than one year | 17 | €163,591 | €151,340 | -€12,250 | -7.5% |
| Other amounts payable | 178/9 | €163,591 | €151,340 | -€12,250 | -7.5% |
| Amounts payable within one year | 42/48 | €72,846 | €97,226 | +€24,380 | +33.5% |
| Financial debts | 43 | €33,650 | €31,440 | -€2,210 | -6.6% |
| Credit institutions | 430/8 | €33,650 | €31,440 | -€2,210 | -6.6% |
| Trade debts | 44 | €38,616 | €65,206 | +€26,590 | +68.9% |
| Suppliers | 440/4 | €38,616 | €65,206 | +€26,590 | +68.9% |
| Taxes, remuneration and social security | 45 | €580 | €580 | = | 0.0% |
| Taxes | 450/3 | €580 | €580 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,091 | €3,091 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €622,759 | +€622,759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,711 | €49,718 | -€4,993 | -9.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€16,310 | -€16,310 | |
| Other operating charges | 640/8 | €121,471 | €15,976 | -€105,496 | -86.8% |
| Non-recurring operating charges | 66A | - | €616,359 | +€616,359 | |
| Gross operating margin | 9900 | €1,172 | €621,472 | +€620,299 | +52,907% |
| Operating profit (loss) | 9901 | -€175,010 | -€44,271 | +€130,738 | +74.7% |
| Financial income | 75/76B | €14,231 | €13,500 | -€731 | -5.1% |
| Recurring financial income | 75 | €14,231 | €13,500 | -€731 | -5.1% |
| Financial charges | 65/66B | €2,815 | €21,620 | +€18,805 | +668% |
| Recurring financial charges | 65 | €2,815 | €14,830 | +€12,015 | +427% |
| Non-recurring financial charges | 66B | €0 | €6,790 | +€6,790 | |
| Profit (loss) for the period before taxes | 9903 | -€163,594 | -€52,391 | +€111,203 | +68.0% |
| Income taxes | 67/77 | -€2,086 | €0 | +€2,086 | |
| Profit (loss) for the period | 9904 | -€161,508 | -€52,391 | +€109,117 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€161,508 | -€52,391 | +€109,117 | +67.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.