DINAC: 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.
DINAC
Largest movements
- Cash +€408,912
up €408,912 (+161.2%), from €253,611 to €662,523
mainly Current investments (+€350,000) and Net result for the year (+€273,709)
- Current investments -€350,000
no longer reported in 2025 (was €350,000)
- Receivables within one year +€180,974
up €180,974 (+37.9%), from €477,076 to €658,051
of which Trade receivables: +€172,619
- Tangible fixed assets -€20,927
down €20,927 (-4.6%), from €453,139 to €432,211
of which Plant, machinery and equipment: -€18,889
- Trade debts +€164,192
up €164,192 (+27.7%), from €593,369 to €757,561
- Debts after one year -€70,913
down €70,913 (-21.1%), from €335,685 to €264,772
- Short-term financial debts +€61,201
up €61,201 (+1208.7%), from €5,063 to €66,264
- Accrued charges and deferred income +€24,305
up €24,305 (+6801.0%), from €357 to €24,662
- Tax, wage and social debts +€20,560
up €20,560 (+18.9%), from €108,657 to €129,217
of which Remuneration and social security: +€20,505
- Gross operating margin +€193,792
up €193,792 (+18.4%), from €1.1m to €1.2m
- Staff costs +€139,004
up €139,004 (+20.2%), from €687,917 to €826,921
- Depreciation +€23,115
up €23,115 (+29.1%), from €79,341 to €102,456
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 | €1,596,258 | €1,816,133 | +€219,875 | +13.8% |
| Fixed assets | 21/28 | €467,662 | €446,522 | -€21,140 | -4.5% |
| Intangible fixed assets | 21 | €1,068 | €763 | -€305 | -28.6% |
| Tangible fixed assets | 22/27 | €453,139 | €432,211 | -€20,927 | -4.6% |
| Plant, machinery and equipment | 23 | €372,081 | €353,192 | -€18,889 | -5.1% |
| Furniture and vehicles | 24 | €11,558 | €18,381 | +€6,823 | +59.0% |
| Other tangible fixed assets | 26 | €69,499 | €60,639 | -€8,860 | -12.7% |
| Financial fixed assets | 28 | €13,456 | €13,548 | +€92 | +0.7% |
| Current assets | 29/58 | €1,128,596 | €1,369,611 | +€241,016 | +21.4% |
| Stocks and contracts in progress | 3 | €47,750 | €49,038 | +€1,288 | +2.7% |
| Stocks | 30/36 | €47,750 | €49,038 | +€1,288 | +2.7% |
| Amounts receivable within one year | 40/41 | €477,076 | €658,051 | +€180,974 | +37.9% |
| Trade receivables | 40 | €469,773 | €642,393 | +€172,619 | +36.7% |
| Other amounts receivable | 41 | €7,303 | €15,658 | +€8,355 | +114.4% |
| Current investments | 50/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €253,611 | €662,523 | +€408,912 | +161.2% |
| Deferred charges and accrued income | 490/1 | €158 | - | -€158 | |
| Total equity and liabilities | 10/49 | €1,596,258 | €1,816,133 | +€219,875 | +13.8% |
| Equity | 10/15 | €228,982 | €232,690 | +€3,709 | +1.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,982 | €122,690 | +€3,709 | +3.1% |
| Amounts payable | 17/49 | €1,367,276 | €1,583,443 | +€216,167 | +15.8% |
| Amounts payable after more than one year | 17 | €335,685 | €264,772 | -€70,913 | -21.1% |
| Financial debts | 170/4 | €335,685 | €264,772 | -€70,913 | -21.1% |
| Amounts payable within one year | 42/48 | €1,031,233 | €1,294,009 | +€262,775 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €69,144 | €70,967 | +€1,823 | +2.6% |
| Financial debts | 43 | €5,063 | €66,264 | +€61,201 | +1208.7% |
| Credit institutions | 430/8 | €5,063 | €66,264 | +€61,201 | +1208.7% |
| Trade debts | 44 | €593,369 | €757,561 | +€164,192 | +27.7% |
| Suppliers | 440/4 | €593,369 | €757,561 | +€164,192 | +27.7% |
| Taxes, remuneration and social security | 45 | €108,657 | €129,217 | +€20,560 | +18.9% |
| Taxes | 450/3 | €23,686 | €23,741 | +€55 | +0.2% |
| Remuneration and social security | 454/9 | €84,971 | €105,476 | +€20,505 | +24.1% |
| Other amounts payable | 47/48 | €255,000 | €270,000 | +€15,000 | +5.9% |
| Accrued charges and deferred income | 492/3 | €357 | €24,662 | +€24,305 | +6801.0% |
| Remuneration, social security and pensions | 62 | €687,917 | €826,921 | +€139,004 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,341 | €102,456 | +€23,115 | +29.1% |
| Other operating charges | 640/8 | €16,582 | €19,519 | +€2,936 | +17.7% |
| Gross operating margin | 9900 | €1,054,454 | €1,248,246 | +€193,792 | +18.4% |
| Operating profit (loss) | 9901 | €270,613 | €299,350 | +€28,737 | +10.6% |
| Financial income | 75/76B | €6,810 | €4,853 | -€1,957 | -28.7% |
| Recurring financial income | 75 | €6,810 | €4,853 | -€1,957 | -28.7% |
| Financial charges | 65/66B | €10,161 | €11,437 | +€1,276 | +12.6% |
| Recurring financial charges | 65 | €10,161 | €11,437 | +€1,276 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €267,262 | €292,766 | +€25,504 | +9.5% |
| Income taxes | 67/77 | €10,588 | €19,058 | +€8,470 | +80.0% |
| Profit (loss) for the period | 9904 | €256,674 | €273,709 | +€17,035 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €256,674 | €273,709 | +€17,035 | +6.6% |
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.