DINALIE: 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.
DINALIE
Largest movements
- Stocks and contracts +€37,151
up €37,151 (+6.0%), from €622,485 to €659,636
- Receivables within one year -€18,019
down €18,019 (-10.0%), from €179,893 to €161,875
of which Trade receivables: -€24,332
- Trade debts +€30,345
up €30,345 (+9.3%), from €326,459 to €356,804
- Reserves -€17,451
down €17,451 (-6.3%), from €277,986 to €260,535
- Financial income -€13,674
down €13,674 (-99.6%), from €13,726 to €53
of which Non-recurring financial income: -€13,726
- Financial charges +€8,703
up €8,703 (+207.2%), from €4,200 to €12,903
- Gross operating margin +€5,893
up €5,893 (+11.4%), from €51,905 to €57,798
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.
Cash bridge derived
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 | €859,519 | €876,847 | +€17,328 | +2.0% |
| Fixed assets | 21/28 | €3,744 | €3,521 | -€223 | -6.0% |
| Intangible fixed assets | 21 | €1,004 | €2,081 | +€1,077 | +107.3% |
| Tangible fixed assets | 22/27 | €2,068 | €768 | -€1,300 | -62.9% |
| Plant, machinery and equipment | 23 | €1,165 | €768 | -€397 | -34.1% |
| Furniture and vehicles | 24 | €903 | - | -€903 | |
| Financial fixed assets | 28 | €672 | €672 | = | 0.0% |
| Current assets | 29/58 | €855,775 | €873,326 | +€17,551 | +2.1% |
| Stocks and contracts in progress | 3 | €622,485 | €659,636 | +€37,151 | +6.0% |
| Stocks | 30/36 | €622,485 | €659,636 | +€37,151 | +6.0% |
| Amounts receivable within one year | 40/41 | €179,893 | €161,875 | -€18,019 | -10.0% |
| Trade receivables | 40 | €179,893 | €155,562 | -€24,332 | -13.5% |
| Other amounts receivable | 41 | - | €6,313 | +€6,313 | |
| Cash at bank and in hand | 54/58 | €52,638 | €51,237 | -€1,401 | -2.7% |
| Deferred charges and accrued income | 490/1 | €759 | €578 | -€181 | -23.8% |
| Total equity and liabilities | 10/49 | €859,519 | €876,847 | +€17,328 | +2.0% |
| Equity | 10/15 | €277,986 | €266,735 | -€11,251 | -4.0% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €277,986 | €260,535 | -€17,451 | -6.3% |
| Distributable reserves | 133 | €277,986 | €260,535 | -€17,451 | -6.3% |
| Amounts payable | 17/49 | €581,533 | €610,112 | +€28,579 | +4.9% |
| Amounts payable within one year | 42/48 | €581,533 | €610,112 | +€28,579 | +4.9% |
| Trade debts | 44 | €326,459 | €356,804 | +€30,345 | +9.3% |
| Suppliers | 440/4 | €326,459 | €356,804 | +€30,345 | +9.3% |
| Taxes, remuneration and social security | 45 | €13,824 | €12,309 | -€1,515 | -11.0% |
| Taxes | 450/3 | €4,267 | €1,096 | -€3,171 | -74.3% |
| Remuneration and social security | 454/9 | €9,556 | €11,213 | +€1,656 | +17.3% |
| Other amounts payable | 47/48 | €241,250 | €241,000 | -€250 | -0.1% |
| Remuneration, social security and pensions | 62 | €54,383 | €54,238 | -€145 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,187 | €1,745 | -€442 | -20.2% |
| Other operating charges | 640/8 | €208 | €217 | +€9 | +4.4% |
| Gross operating margin | 9900 | €51,905 | €57,798 | +€5,893 | +11.4% |
| Operating profit (loss) | 9901 | -€4,873 | €1,598 | +€6,471 | |
| Financial income | 75/76B | €13,726 | €53 | -€13,674 | -99.6% |
| Recurring financial income | 75 | €13,726 | €53 | -€13,674 | -99.6% |
| Non-recurring financial income | 76B | €13,726 | - | -€13,726 | |
| Financial charges | 65/66B | €4,200 | €12,903 | +€8,703 | +207.2% |
| Recurring financial charges | 65 | €4,200 | €12,903 | +€8,703 | +207.2% |
| Profit (loss) for the period before taxes | 9903 | €4,653 | -€11,252 | -€15,906 | |
| Income taxes | 67/77 | €90 | -€1 | -€90 | |
| Profit (loss) for the period | 9904 | €4,564 | -€11,251 | -€15,815 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,564 | -€11,251 | -€15,815 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.