DINAH: 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.
DINAH
Largest movements
- Receivables within one year -€48,453
down €48,453 (-66.6%), from €72,775 to €24,322
of which Trade receivables: -€48,085
- Cash -€5,278
down €5,278 (-29.8%), from €17,701 to €12,422
mainly Advances received (-€58,673) and Net result for the year (-€7,202)
- Tangible fixed assets +€2,884
up €2,884 (+63.1%), from €4,570 to €7,455
of which Plant, machinery and equipment: +€2,312
- Advances received -€58,673
no longer reported in 2025 (was €58,673)
- Profit (loss) carried forward -€7,202
down €7,202 (-8.7%), from -€82,388 to -€89,590
- Trade debts +€5,633
up €5,633 (+145.9%), from €3,862 to €9,494
- Tax, wage and social debts +€4,936
new in 2025: €4,936
- Other debts +€4,460
up €4,460 (+8.5%), from €52,779 to €57,239
- Gross operating margin +€11,479
up €11,479 (+68.8%), from -€16,683 to -€5,204
- Financial income -€3,938
down €3,938 (-99.3%), from €3,964 to €27
- Other operating charges +€417
new in 2025: €417
- Depreciation -€213
down €213 (-13.9%), from €1,532 to €1,318
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 | €96,706 | €45,859 | -€50,847 | -52.6% |
| Fixed assets | 21/28 | €6,230 | €9,115 | +€2,884 | +46.3% |
| Tangible fixed assets | 22/27 | €4,570 | €7,455 | +€2,884 | +63.1% |
| Plant, machinery and equipment | 23 | €3,773 | €6,085 | +€2,312 | +61.3% |
| Furniture and vehicles | 24 | €797 | €1,370 | +€573 | +71.8% |
| Financial fixed assets | 28 | €1,660 | €1,660 | = | 0.0% |
| Current assets | 29/58 | €90,476 | €36,744 | -€53,732 | -59.4% |
| Amounts receivable within one year | 40/41 | €72,775 | €24,322 | -€48,453 | -66.6% |
| Trade receivables | 40 | €72,407 | €24,322 | -€48,085 | -66.4% |
| Other amounts receivable | 41 | €368 | - | -€368 | |
| Cash at bank and in hand | 54/58 | €17,701 | €12,422 | -€5,278 | -29.8% |
| Total equity and liabilities | 10/49 | €96,706 | €45,859 | -€50,847 | -52.6% |
| Equity | 10/15 | -€18,608 | -€25,810 | -€7,202 | -38.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €1,280 | €1,280 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,280 | €1,280 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,280 | €1,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,388 | -€89,590 | -€7,202 | -8.7% |
| Amounts payable | 17/49 | €115,314 | €71,669 | -€43,645 | -37.8% |
| Amounts payable within one year | 42/48 | €115,314 | €71,669 | -€43,645 | -37.8% |
| Trade debts | 44 | €3,862 | €9,494 | +€5,633 | +145.9% |
| Suppliers | 440/4 | €3,862 | €9,494 | +€5,633 | +145.9% |
| Advances received on contracts in progress | 46 | €58,673 | - | -€58,673 | |
| Taxes, remuneration and social security | 45 | - | €4,936 | +€4,936 | |
| Taxes | 450/3 | - | €4,936 | +€4,936 | |
| Other amounts payable | 47/48 | €52,779 | €57,239 | +€4,460 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,532 | €1,318 | -€213 | -13.9% |
| Other operating charges | 640/8 | - | €417 | +€417 | |
| Gross operating margin | 9900 | -€16,683 | -€5,204 | +€11,479 | +68.8% |
| Operating profit (loss) | 9901 | -€18,215 | -€6,940 | +€11,275 | +61.9% |
| Financial income | 75/76B | €3,964 | €27 | -€3,938 | -99.3% |
| Recurring financial income | 75 | €3,964 | €27 | -€3,938 | -99.3% |
| Financial charges | 65/66B | €161 | €289 | +€129 | +80.2% |
| Recurring financial charges | 65 | €161 | €289 | +€129 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,411 | -€7,202 | +€7,209 | +50.0% |
| Profit (loss) for the period | 9904 | -€14,411 | -€7,202 | +€7,209 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,411 | -€7,202 | +€7,209 | +50.0% |
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 5 October 2026 via checked.be.