DINAL: 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.
DINAL
Largest movements
- Cash +€41,632
up €41,632 (+14.7%), from €283,619 to €325,251
mainly Receivables within one year (+€21,986) and Net result for the year (+€20,990)
- Receivables within one year -€21,986
down €21,986 (-48.4%), from €45,417 to €23,431
of which Trade receivables: -€25,086
- Tangible fixed assets -€8,711
down €8,711 (-8.3%), from €104,486 to €95,775
of which Land and buildings: -€6,161
- Reserves +€20,000
up €20,000 (+40.0%), from €50,000 to €70,000
of which Distributable reserves: +€20,000
- Other debts -€9,826
down €9,826 (-17.0%), from €57,733 to €47,907
- Gross operating margin -€34,092
down €34,092 (-44.1%), from €77,342 to €43,250
- Taxes -€3,000
down €3,000 (-58.4%), from €5,132 to €2,133
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 | €464,701 | €476,141 | +€11,440 | +2.5% |
| Fixed assets | 21/28 | €135,486 | €126,775 | -€8,711 | -6.4% |
| Tangible fixed assets | 22/27 | €104,486 | €95,775 | -€8,711 | -8.3% |
| Land and buildings | 22 | €94,245 | €88,083 | -€6,161 | -6.5% |
| Furniture and vehicles | 24 | €5,316 | €3,511 | -€1,805 | -34.0% |
| Other tangible fixed assets | 26 | €4,925 | €4,181 | -€744 | -15.1% |
| Financial fixed assets | 28 | €31,000 | €31,000 | = | 0.0% |
| Current assets | 29/58 | €329,215 | €349,366 | +€20,151 | +6.1% |
| Amounts receivable within one year | 40/41 | €45,417 | €23,431 | -€21,986 | -48.4% |
| Trade receivables | 40 | €45,417 | €20,331 | -€25,086 | -55.2% |
| Other amounts receivable | 41 | - | €3,099 | +€3,099 | |
| Cash at bank and in hand | 54/58 | €283,619 | €325,251 | +€41,632 | +14.7% |
| Deferred charges and accrued income | 490/1 | €179 | €685 | +€505 | +281.6% |
| Total equity and liabilities | 10/49 | €464,701 | €476,141 | +€11,440 | +2.5% |
| Equity | 10/15 | €400,160 | €421,151 | +€20,990 | +5.2% |
| Contributions | 10/11 | €20,459 | €20,459 | = | 0.0% |
| Reserves | 13 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Profit (loss) carried forward | 14 | €329,701 | €330,692 | +€990 | +0.3% |
| Amounts payable | 17/49 | €64,540 | €54,990 | -€9,551 | -14.8% |
| Amounts payable within one year | 42/48 | €64,540 | €54,990 | -€9,551 | -14.8% |
| Trade debts | 44 | €271 | €188 | -€82 | -30.3% |
| Suppliers | 440/4 | €271 | €188 | -€82 | -30.3% |
| Taxes, remuneration and social security | 45 | €6,537 | €6,894 | +€357 | +5.5% |
| Taxes | 450/3 | €6,537 | €6,894 | +€357 | +5.5% |
| Other amounts payable | 47/48 | €57,733 | €47,907 | -€9,826 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,862 | €8,711 | -€151 | -1.7% |
| Other operating charges | 640/8 | €12,251 | €11,758 | -€493 | -4.0% |
| Gross operating margin | 9900 | €77,342 | €43,250 | -€34,092 | -44.1% |
| Operating profit (loss) | 9901 | €56,229 | €22,781 | -€33,447 | -59.5% |
| Financial income | 75/76B | €1,443 | €774 | -€669 | -46.4% |
| Recurring financial income | 75 | €988 | €774 | -€214 | -21.7% |
| Non-recurring financial income | 76B | €455 | €0 | -€455 | -100.0% |
| Financial charges | 65/66B | €374 | €432 | +€58 | +15.5% |
| Recurring financial charges | 65 | €374 | €432 | +€58 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €57,298 | €23,123 | -€34,174 | -59.6% |
| Income taxes | 67/77 | €5,132 | €2,133 | -€3,000 | -58.4% |
| Profit (loss) for the period | 9904 | €52,165 | €20,990 | -€31,175 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,165 | €20,990 | -€31,175 | -59.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.