DINALI: 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.
DINALI
Largest movements
- Cash +€9,561
up €9,561 (+12433.1%), from €77 to €9,638
mainly Depreciation (+€3,159) and Trade debts (+€2,107)
- Tangible fixed assets -€3,159
down €3,159 (-98.6%), from €3,205 to €46
of which Furniture and vehicles: -€3,015
- Receivables within one year -€1,626
down €1,626 (-42.5%), from €3,822 to €2,196
of which Trade receivables: -€2,446
- Deferred charges and accrued income -€655
no longer reported in 2025 (was €655)
- Trade debts +€2,107
up €2,107 (+77.9%), from €2,705 to €4,812
- Profit (loss) carried forward +€1,303
up €1,303 (+12.8%), from €10,178 to €11,480
- Other debts +€711
up €711 (+76.1%), from €934 to €1,645
- Other operating charges +€948
up €948 (+188.0%), from €504 to €1,453
- Gross operating margin +€885
up €885 (+17.4%), from €5,098 to €5,983
- Depreciation -€652
down €652 (-17.1%), from €3,811 to €3,159
- Taxes -€144
no longer reported in 2025 (was €144)
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 | €32,759 | €36,880 | +€4,120 | +12.6% |
| Fixed assets | 21/28 | €28,205 | €25,046 | -€3,159 | -11.2% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,205 | €46 | -€3,159 | -98.6% |
| Plant, machinery and equipment | 23 | €190 | €46 | -€145 | -76.0% |
| Furniture and vehicles | 24 | €3,015 | - | -€3,015 | |
| Current assets | 29/58 | €4,554 | €11,834 | +€7,280 | +159.8% |
| Amounts receivable within one year | 40/41 | €3,822 | €2,196 | -€1,626 | -42.5% |
| Trade receivables | 40 | €2,473 | €27 | -€2,446 | -98.9% |
| Other amounts receivable | 41 | €1,349 | €2,169 | +€820 | +60.8% |
| Cash at bank and in hand | 54/58 | €77 | €9,638 | +€9,561 | +12433.1% |
| Deferred charges and accrued income | 490/1 | €655 | - | -€655 | |
| Total equity and liabilities | 10/49 | €32,759 | €36,880 | +€4,120 | +12.6% |
| Equity | 10/15 | €28,778 | €30,080 | +€1,303 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,178 | €11,480 | +€1,303 | +12.8% |
| Amounts payable | 17/49 | €3,981 | €6,799 | +€2,818 | +70.8% |
| Amounts payable within one year | 42/48 | €3,981 | €6,799 | +€2,818 | +70.8% |
| Trade debts | 44 | €2,705 | €4,812 | +€2,107 | +77.9% |
| Suppliers | 440/4 | €2,705 | €4,812 | +€2,107 | +77.9% |
| Taxes, remuneration and social security | 45 | €343 | €343 | = | 0.0% |
| Taxes | 450/3 | €343 | €343 | = | 0.0% |
| Other amounts payable | 47/48 | €934 | €1,645 | +€711 | +76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,811 | €3,159 | -€652 | -17.1% |
| Other operating charges | 640/8 | €504 | €1,453 | +€948 | +188.0% |
| Gross operating margin | 9900 | €5,098 | €5,983 | +€885 | +17.4% |
| Operating profit (loss) | 9901 | €782 | €1,371 | +€589 | +75.3% |
| Financial charges | 65/66B | €60 | €69 | +€8 | +13.4% |
| Recurring financial charges | 65 | €60 | €69 | +€8 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €722 | €1,303 | +€581 | +80.5% |
| Income taxes | 67/77 | €144 | - | -€144 | |
| Profit (loss) for the period | 9904 | €578 | €1,303 | +€725 | +125.6% |
| Profit (loss) for the period to be appropriated | 9905 | €578 | €1,303 | +€725 | +125.6% |
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 3 October 2026 via checked.be.