DINA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€3,213
up €3,213 (+7.7%), from €41,751 to €44,963
of which Trade receivables: +€2,689
- Cash -€2,119
down €2,119 (-97.9%), from €2,165 to €46
mainly Receivables within one year (-€3,213) and Tax, wage and social debts (-€1,102)
- Profit (loss) carried forward +€1,833
up €1,833 (+4.5%), from €40,842 to €42,674
- Tax, wage and social debts -€1,102
down €1,102 (-55.8%), from €1,974 to €872
of which Remuneration and social security: -€1,150
- Gross operating margin +€1,178
up €1,178 (+73.0%), from €1,614 to €2,793
- Other operating charges +€250
new in 2025: €250
- Taxes +€66
up €66 (+11.1%), from €595 to €662
- Financial charges -€29
down €29 (-37.3%), from €77 to €48
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 | €43,916 | €45,010 | +€1,094 | +2.5% |
| Current assets | 29/58 | €43,916 | €45,010 | +€1,094 | +2.5% |
| Amounts receivable within one year | 40/41 | €41,751 | €44,963 | +€3,213 | +7.7% |
| Trade receivables | 40 | €41,494 | €44,183 | +€2,689 | +6.5% |
| Other amounts receivable | 41 | €257 | €781 | +€524 | +204% |
| Cash at bank and in hand | 54/58 | €2,165 | €46 | -€2,119 | -97.9% |
| Total equity and liabilities | 10/49 | €43,916 | €45,010 | +€1,094 | +2.5% |
| Equity | 10/15 | €41,942 | €43,774 | +€1,833 | +4.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,842 | €42,674 | +€1,833 | +4.5% |
| Amounts payable | 17/49 | €1,974 | €1,235 | -€739 | -37.4% |
| Amounts payable within one year | 42/48 | €1,974 | €1,235 | -€739 | -37.4% |
| Trade debts | 44 | - | €363 | +€363 | |
| Suppliers | 440/4 | - | €363 | +€363 | |
| Taxes, remuneration and social security | 45 | €1,974 | €872 | -€1,102 | -55.8% |
| Taxes | 450/3 | €563 | €611 | +€48 | +8.5% |
| Remuneration and social security | 454/9 | €1,411 | €261 | -€1,150 | -81.5% |
| Other operating charges | 640/8 | - | €250 | +€250 | |
| Gross operating margin | 9900 | €1,614 | €2,793 | +€1,178 | +73.0% |
| Operating profit (loss) | 9901 | €1,614 | €2,542 | +€928 | +57.5% |
| Financial charges | 65/66B | €77 | €48 | -€29 | -37.3% |
| Recurring financial charges | 65 | €77 | €48 | -€29 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €1,538 | €2,494 | +€957 | +62.2% |
| Income taxes | 67/77 | €595 | €662 | +€66 | +11.1% |
| Profit (loss) for the period | 9904 | €942 | €1,833 | +€891 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €942 | €1,833 | +€891 | +94.5% |
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 17 October 2026 via checked.be.