DINACAM: 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.
DINACAM
Largest movements
- Cash +€312,945
up €312,945 (+574.1%), from €54,510 to €367,454
mainly Current investments (+€219,133) and Net result for the year (+€94,751)
- Current investments -€219,133
down €219,133 (-37.8%), from €580,020 to €360,887
- Profit (loss) carried forward +€94,751
up €94,751 (+44.5%), from -€212,688 to -€117,936
- Financial income +€58,293
up €58,293 (+145.0%), from €40,207 to €98,500
- Financial charges +€24,413
up €24,413 (+738.3%), from €3,307 to €27,719
- Taxes -€4,382
down €4,382, from €1,906 to -€2,477
- Gross operating margin +€715
up €715 (+2.9%), from €24,495 to €25,211
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €715,273 | €806,217 | +€90,944 | +12.7% |
| Fixed assets | 21/28 | €78,943 | €76,075 | -€2,867 | -3.6% |
| Tangible fixed assets | 22/27 | €78,943 | €76,075 | -€2,867 | -3.6% |
| Land and buildings | 22 | €78,943 | €76,075 | -€2,867 | -3.6% |
| Current assets | 29/58 | €636,330 | €730,142 | +€93,812 | +14.7% |
| Amounts receivable within one year | 40/41 | €1,800 | €1,800 | = | 0.0% |
| Other amounts receivable | 41 | €1,800 | €1,800 | = | 0.0% |
| Current investments | 50/53 | €580,020 | €360,887 | -€219,133 | -37.8% |
| Cash at bank and in hand | 54/58 | €54,510 | €367,454 | +€312,945 | +574.1% |
| Total equity and liabilities | 10/49 | €715,273 | €806,217 | +€90,944 | +12.7% |
| Equity | 10/15 | -€150,288 | -€55,536 | +€94,751 | +63.0% |
| Contributions | 10/11 | €62,400 | €62,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,688 | -€117,936 | +€94,751 | +44.5% |
| Amounts payable | 17/49 | €865,560 | €861,753 | -€3,807 | -0.4% |
| Amounts payable after more than one year | 17 | €803,580 | €803,580 | = | 0.0% |
| Financial debts | 170/4 | €158,683 | €158,683 | = | 0.0% |
| Other amounts payable | 178/9 | €644,897 | €644,897 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,980 | €58,173 | -€3,807 | -6.1% |
| Trade debts | 44 | €7,952 | €11,498 | +€3,545 | +44.6% |
| Suppliers | 440/4 | €7,952 | €11,498 | +€3,545 | +44.6% |
| Other amounts payable | 47/48 | €54,028 | €46,676 | -€7,352 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,867 | €2,867 | = | 0.0% |
| Other operating charges | 640/8 | €831 | €850 | +€19 | +2.3% |
| Gross operating margin | 9900 | €24,495 | €25,211 | +€715 | +2.9% |
| Operating profit (loss) | 9901 | €20,797 | €21,493 | +€696 | +3.3% |
| Financial income | 75/76B | €40,207 | €98,500 | +€58,293 | +145.0% |
| Recurring financial income | 75 | €40,207 | €98,500 | +€58,293 | +145.0% |
| Financial charges | 65/66B | €3,307 | €27,719 | +€24,413 | +738.3% |
| Recurring financial charges | 65 | €3,307 | €27,719 | +€24,413 | +738.3% |
| Profit (loss) for the period before taxes | 9903 | €57,698 | €92,274 | +€34,576 | +59.9% |
| Income taxes | 67/77 | €1,906 | -€2,477 | -€4,382 | |
| Profit (loss) for the period | 9904 | €55,793 | €94,751 | +€38,958 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,793 | €94,751 | +€38,958 | +69.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.