Dinalis: 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.
Dinalis
Largest movements
- Receivables within one year +€18,698
new in 2025: €18,698
of which Trade receivables: +€14,900
- Tangible fixed assets +€13,336
new in 2025: €13,336
- Reserves +€13,648
up €13,648 (+4.2%), from €321,406 to €335,055
of which Distributable reserves: +€13,648
- Trade debts +€11,702
up €11,702 (+323%), from €3,620 to €15,322
- Tax, wage and social debts +€5,518
up €5,518 (+19.8%), from €27,922 to €33,440
- Gross operating margin -€113,636
down €113,636 (-55.7%), from €203,969 to €90,332
- Taxes -€29,645
down €29,645 (-58.3%), from €50,806 to €21,162
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.
Derived cash bridge
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 | €497,429 | €528,067 | +€30,638 | +6.2% |
| Fixed assets | 21/28 | €401,500 | €414,836 | +€13,336 | +3.3% |
| Tangible fixed assets | 22/27 | - | €13,336 | +€13,336 | |
| Land and buildings | 22 | - | €13,336 | +€13,336 | |
| Financial fixed assets | 28 | €401,500 | €401,500 | = | 0.0% |
| Current assets | 29/58 | €95,929 | €113,231 | +€17,302 | +18.0% |
| Amounts receivable within one year | 40/41 | - | €18,698 | +€18,698 | |
| Trade receivables | 40 | - | €14,900 | +€14,900 | |
| Other amounts receivable | 41 | - | €3,798 | +€3,798 | |
| Cash at bank and in hand | 54/58 | €95,929 | €94,533 | -€1,396 | -1.5% |
| Total equity and liabilities | 10/49 | €497,429 | €528,067 | +€30,638 | +6.2% |
| Equity | 10/15 | €341,406 | €355,055 | +€13,648 | +4.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €321,406 | €335,055 | +€13,648 | +4.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €321,406 | €335,055 | +€13,648 | +4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €156,023 | €173,013 | +€16,990 | +10.9% |
| Amounts payable after more than one year | 17 | €65,000 | €65,000 | = | 0.0% |
| Financial debts | 170/4 | €65,000 | €65,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,023 | €108,013 | +€16,990 | +18.7% |
| Trade debts | 44 | €3,620 | €15,322 | +€11,702 | +323% |
| Suppliers | 440/4 | €3,620 | €15,322 | +€11,702 | +323% |
| Taxes, remuneration and social security | 45 | €27,922 | €33,440 | +€5,518 | +19.8% |
| Taxes | 450/3 | €27,922 | €33,440 | +€5,518 | +19.8% |
| Other amounts payable | 47/48 | €59,481 | €59,250 | -€231 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €814 | +€814 | |
| Other operating charges | 640/8 | €387 | €591 | +€204 | +52.6% |
| Gross operating margin | 9900 | €203,969 | €90,332 | -€113,636 | -55.7% |
| Operating profit (loss) | 9901 | €203,581 | €88,927 | -€114,654 | -56.3% |
| Financial charges | 65/66B | €4,586 | €5,417 | +€831 | +18.1% |
| Recurring financial charges | 65 | €4,586 | €5,417 | +€831 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €198,995 | €83,510 | -€115,485 | -58.0% |
| Income taxes | 67/77 | €50,806 | €21,162 | -€29,645 | -58.3% |
| Profit (loss) for the period | 9904 | €148,189 | €62,348 | -€85,841 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €148,189 | €62,348 | -€85,841 | -57.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.