DINAGRI: 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.
DINAGRI
Largest movements
- Tangible fixed assets -€31,695
down €31,695 (-21.6%), from €146,449 to €114,754
of which Plant, machinery and equipment: -€26,695
- Stocks and contracts -€13,950
down €13,950 (-46.1%), from €30,293 to €16,343
- Receivables within one year -€9,243
down €9,243 (-20.8%), from €44,459 to €35,216
of which Other amounts receivable: -€23,946
- Cash +€7,487
up €7,487 (+57.3%), from €13,076 to €20,563
mainly Other debts (+€37,038) and Depreciation (+€31,695)
- Trade debts -€69,072
no longer reported in 2025 (was €69,072)
- Other debts +€37,038
up €37,038 (+73.4%), from €50,471 to €87,509
- Reserves -€15,349
down €15,349 (-29.6%), from €51,832 to €36,483
of which Distributable reserves: -€15,349
- Gross operating margin +€23,605
up €23,605, from -€6,504 to €17,101
- Depreciation +€9,114
up €9,114 (+40.4%), from €22,581 to €31,695
- Staff costs -€4,379
no longer reported in 2025 (was €4,379)
- Financial charges -€3,341
down €3,341 (-96.2%), from €3,473 to €132
- Financial income -€211
down €211 (-96.3%), from €219 to €8
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 | €234,384 | €187,005 | -€47,379 | -20.2% |
| Fixed assets | 21/28 | €146,449 | €114,754 | -€31,695 | -21.6% |
| Tangible fixed assets | 22/27 | €146,449 | €114,754 | -€31,695 | -21.6% |
| Plant, machinery and equipment | 23 | €122,778 | €96,083 | -€26,695 | -21.7% |
| Furniture and vehicles | 24 | €23,671 | €18,671 | -€5,000 | -21.1% |
| Current assets | 29/58 | €87,935 | €72,251 | -€15,684 | -17.8% |
| Stocks and contracts in progress | 3 | €30,293 | €16,343 | -€13,950 | -46.1% |
| Stocks | 30/36 | €30,293 | €16,343 | -€13,950 | -46.1% |
| Amounts receivable within one year | 40/41 | €44,459 | €35,216 | -€9,243 | -20.8% |
| Trade receivables | 40 | €20,513 | €35,216 | +€14,703 | +71.7% |
| Other amounts receivable | 41 | €23,946 | - | -€23,946 | |
| Cash at bank and in hand | 54/58 | €13,076 | €20,563 | +€7,487 | +57.3% |
| Deferred charges and accrued income | 490/1 | €107 | €129 | +€22 | +20.6% |
| Total equity and liabilities | 10/49 | €234,384 | €187,005 | -€47,379 | -20.2% |
| Equity | 10/15 | €113,832 | €98,483 | -€15,349 | -13.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €51,832 | €36,483 | -€15,349 | -29.6% |
| Non-distributable reserves | 130/1 | €4,725 | €4,725 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,725 | €4,725 | = | 0.0% |
| Distributable reserves | 133 | €47,107 | €31,758 | -€15,349 | -32.6% |
| Amounts payable | 17/49 | €120,552 | €88,522 | -€32,030 | -26.6% |
| Amounts payable within one year | 42/48 | €120,552 | €88,522 | -€32,030 | -26.6% |
| Trade debts | 44 | €69,072 | - | -€69,072 | |
| Suppliers | 440/4 | €69,072 | - | -€69,072 | |
| Taxes, remuneration and social security | 45 | €1,009 | €1,013 | +€4 | +0.4% |
| Taxes | 450/3 | €1,009 | €1,013 | +€4 | +0.4% |
| Other amounts payable | 47/48 | €50,471 | €87,509 | +€37,038 | +73.4% |
| Remuneration, social security and pensions | 62 | €4,379 | - | -€4,379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,581 | €31,695 | +€9,114 | +40.4% |
| Other operating charges | 640/8 | €781 | €631 | -€150 | -19.2% |
| Gross operating margin | 9900 | -€6,504 | €17,101 | +€23,605 | |
| Operating profit (loss) | 9901 | -€34,245 | -€15,225 | +€19,020 | +55.5% |
| Financial income | 75/76B | €219 | €8 | -€211 | -96.3% |
| Recurring financial income | 75 | €219 | €8 | -€211 | -96.3% |
| Financial charges | 65/66B | €3,473 | €132 | -€3,341 | -96.2% |
| Recurring financial charges | 65 | €3,473 | €132 | -€3,341 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | -€37,499 | -€15,349 | +€22,150 | +59.1% |
| Profit (loss) for the period | 9904 | -€37,499 | -€15,349 | +€22,150 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,499 | -€15,349 | +€22,150 | +59.1% |
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 25 October 2026 via checked.be.