DINALI TRADE: 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.
DINALI TRADE
Largest movements
- Stocks and contracts +€296,939
up €296,939 (+135%), from €219,288 to €516,227
- Deferred charges and accrued income -€130,090
down €130,090 (-97.3%), from €133,711 to €3,622
- Cash -€44,574
down €44,574 (-93.2%), from €47,834 to €3,260
mainly Stocks and contracts (-€296,939) and Debts after one year (-€24,808)
- Tangible fixed assets -€21,948
down €21,948 (-7.6%), from €288,963 to €267,015
- Receivables within one year +€15,808
up €15,808 (+6.0%), from €263,010 to €278,817
of which Other amounts receivable: +€7,923
- Trade debts +€105,947
up €105,947 (+35.3%), from €300,505 to €406,452
- Short-term financial debts +€55,000
up €55,000 (+44.0%), from €125,000 to €180,000
- Debts after one year -€24,808
down €24,808 (-8.0%), from €311,538 to €286,730
of which Financial debts: -€17,308
- Other debts -€13,988
down €13,988 (-50.6%), from €27,644 to €13,656
- Current portion of long-term debt -€11,271
down €11,271 (-38.9%), from €28,964 to €17,694
- Financial income -€18,063
down €18,063 (-79.8%), from €22,630 to €4,567
- Staff costs -€13,228
down €13,228 (-17.7%), from €74,598 to €61,369
- Taxes -€12,304
down €12,304 (-86.0%), from €14,304 to €2,000
- Gross operating margin -€4,449
down €4,449 (-3.9%), from €112,676 to €108,227
- Depreciation +€2,760
up €2,760 (+11.0%), from €25,187 to €27,947
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €974,605 | €1,086,219 | +€111,614 | +11.5% |
| Fixed assets | 21/28 | €310,762 | €284,292 | -€26,469 | -8.5% |
| Intangible fixed assets | 21 | €21,799 | €17,278 | -€4,521 | -20.7% |
| Tangible fixed assets | 22/27 | €288,963 | €267,015 | -€21,948 | -7.6% |
| Land and buildings | 22 | €258,542 | €250,419 | -€8,122 | -3.1% |
| Plant, machinery and equipment | 23 | €9,049 | €7,161 | -€1,888 | -20.9% |
| Furniture and vehicles | 24 | €13,915 | €3,023 | -€10,892 | -78.3% |
| Other tangible fixed assets | 26 | €7,457 | €6,411 | -€1,045 | -14.0% |
| Current assets | 29/58 | €663,843 | €801,926 | +€138,083 | +20.8% |
| Stocks and contracts in progress | 3 | €219,288 | €516,227 | +€296,939 | +135% |
| Stocks | 30/36 | €219,288 | €516,227 | +€296,939 | +135% |
| Amounts receivable within one year | 40/41 | €263,010 | €278,817 | +€15,808 | +6.0% |
| Trade receivables | 40 | €262,440 | €270,324 | +€7,885 | +3.0% |
| Other amounts receivable | 41 | €570 | €8,493 | +€7,923 | +1,390% |
| Cash at bank and in hand | 54/58 | €47,834 | €3,260 | -€44,574 | -93.2% |
| Deferred charges and accrued income | 490/1 | €133,711 | €3,622 | -€130,090 | -97.3% |
| Total equity and liabilities | 10/49 | €974,605 | €1,086,219 | +€111,614 | +11.5% |
| Equity | 10/15 | €167,098 | €167,502 | +€404 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,648 | €147,648 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €145,788 | €145,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | €850 | €1,255 | +€404 | +47.5% |
| Amounts payable | 17/49 | €807,506 | €918,716 | +€111,210 | +13.8% |
| Amounts payable after more than one year | 17 | €311,538 | €286,730 | -€24,808 | -8.0% |
| Financial debts | 170/4 | €233,038 | €215,730 | -€17,308 | -7.4% |
| Other amounts payable | 178/9 | €78,500 | €71,000 | -€7,500 | -9.6% |
| Amounts payable within one year | 42/48 | €495,937 | €631,977 | +€136,041 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €28,964 | €17,694 | -€11,271 | -38.9% |
| Financial debts | 43 | €125,000 | €180,000 | +€55,000 | +44.0% |
| Credit institutions | 430/8 | €125,000 | €180,000 | +€55,000 | +44.0% |
| Trade debts | 44 | €300,505 | €406,452 | +€105,947 | +35.3% |
| Suppliers | 440/4 | €300,505 | €406,452 | +€105,947 | +35.3% |
| Taxes, remuneration and social security | 45 | €13,823 | €14,176 | +€353 | +2.6% |
| Taxes | 450/3 | €5,665 | €7,397 | +€1,732 | +30.6% |
| Remuneration and social security | 454/9 | €8,159 | €6,779 | -€1,379 | -16.9% |
| Other amounts payable | 47/48 | €27,644 | €13,656 | -€13,988 | -50.6% |
| Accrued charges and deferred income | 492/3 | €31 | €9 | -€22 | -71.3% |
| Remuneration, social security and pensions | 62 | €74,598 | €61,369 | -€13,228 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,187 | €27,947 | +€2,760 | +11.0% |
| Other operating charges | 640/8 | €5,818 | €5,136 | -€682 | -11.7% |
| Gross operating margin | 9900 | €112,676 | €108,227 | -€4,449 | -3.9% |
| Operating profit (loss) | 9901 | €7,073 | €13,775 | +€6,702 | +94.7% |
| Financial income | 75/76B | €22,630 | €4,567 | -€18,063 | -79.8% |
| Recurring financial income | 75 | €22,630 | €4,567 | -€18,063 | -79.8% |
| Financial charges | 65/66B | €14,549 | €15,938 | +€1,389 | +9.6% |
| Recurring financial charges | 65 | €14,549 | €15,938 | +€1,389 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €15,154 | €2,404 | -€12,750 | -84.1% |
| Income taxes | 67/77 | €14,304 | €2,000 | -€12,304 | -86.0% |
| Profit (loss) for the period | 9904 | €850 | €404 | -€446 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €850 | €404 | -€446 | -52.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.