DINA Digital 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.
DINA Digital Consulting
Largest movements
- Cash +€31,530
up €31,530 (+465%), from €6,784 to €38,314
mainly Net result for the year (+€70,866) and Other debts (+€32,699)
- Receivables within one year +€1,440
up €1,440 (+2.2%), from €64,916 to €66,355
of which Trade receivables: +€1,355
- Tangible fixed assets -€1,194
down €1,194 (-17.7%), from €6,765 to €5,571
of which Other tangible fixed assets: -€888
- Other debts +€32,699
up €32,699 (+46.2%), from €70,830 to €103,529
- Tax, wage and social debts -€1,486
down €1,486 (-17.9%), from €8,313 to €6,826
- Gross operating margin +€2,877
up €2,877 (+3.2%), from €89,177 to €92,054
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 | €84,142 | €115,641 | +€31,498 | +37.4% |
| Fixed assets | 21/28 | €10,465 | €9,271 | -€1,194 | -11.4% |
| Tangible fixed assets | 22/27 | €6,765 | €5,571 | -€1,194 | -17.7% |
| Plant, machinery and equipment | 23 | €306 | €0 | -€306 | -100% |
| Other tangible fixed assets | 26 | €6,458 | €5,571 | -€888 | -13.7% |
| Financial fixed assets | 28 | €3,700 | €3,700 | = | 0.0% |
| Current assets | 29/58 | €73,677 | €106,370 | +€32,693 | +44.4% |
| Amounts receivable within one year | 40/41 | €64,916 | €66,355 | +€1,440 | +2.2% |
| Trade receivables | 40 | €63,294 | €64,649 | +€1,355 | +2.1% |
| Other amounts receivable | 41 | €1,622 | €1,706 | +€85 | +5.2% |
| Cash at bank and in hand | 54/58 | €6,784 | €38,314 | +€31,530 | +465% |
| Deferred charges and accrued income | 490/1 | €1,978 | €1,701 | -€277 | -14.0% |
| Total equity and liabilities | 10/49 | €84,142 | €115,641 | +€31,498 | +37.4% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €79,142 | €110,641 | +€31,498 | +39.8% |
| Amounts payable within one year | 42/48 | €79,142 | €110,641 | +€31,498 | +39.8% |
| Trade debts | 44 | €0 | €286 | +€286 | |
| Suppliers | 440/4 | €0 | €286 | +€286 | |
| Taxes, remuneration and social security | 45 | €8,313 | €6,826 | -€1,486 | -17.9% |
| Taxes | 450/3 | €8,313 | €6,826 | -€1,486 | -17.9% |
| Other amounts payable | 47/48 | €70,830 | €103,529 | +€32,699 | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €1,194 | -€639 | -34.8% |
| Other operating charges | 640/8 | €1,094 | €929 | -€165 | -15.1% |
| Gross operating margin | 9900 | €89,177 | €92,054 | +€2,877 | +3.2% |
| Operating profit (loss) | 9901 | €86,250 | €89,931 | +€3,681 | +4.3% |
| Financial income | 75/76B | €712 | €0 | -€712 | -100.0% |
| Recurring financial income | 75 | €712 | €0 | -€712 | -100.0% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €86,827 | €89,781 | +€2,954 | +3.4% |
| Income taxes | 67/77 | €18,352 | €18,915 | +€563 | +3.1% |
| Profit (loss) for the period | 9904 | €68,475 | €70,866 | +€2,391 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,475 | €70,866 | +€2,391 | +3.5% |
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 24 October 2026 via checked.be.