Dinall Design Engineering: 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.
Dinall Design Engineering
Largest movements
- Cash +€17,252
up €17,252 (+44.6%), from €38,710 to €55,962
mainly Depreciation (+€34,818) and Debts after one year (+€10,145)
- Receivables within one year -€9,282
down €9,282 (-21.6%), from €43,043 to €33,761
of which Trade receivables: -€15,928
- Debts after one year +€10,145
up €10,145 (+6.0%), from €169,154 to €179,299
- Other debts -€3,774
no longer reported in 2025 (was €3,774)
- Depreciation +€3,982
up €3,982 (+12.9%), from €30,836 to €34,818
- Financial charges +€3,305
up €3,305 (+79.9%), from €4,138 to €7,442
- Taxes -€1,255
down €1,255 (-38.6%), from €3,247 to €1,993
- Gross operating margin -€1,134
down €1,134 (-2.3%), from €48,282 to €47,148
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 | €314,004 | €322,270 | +€8,266 | +2.6% |
| Fixed assets | 21/28 | €224,958 | €227,279 | +€2,322 | +1.0% |
| Tangible fixed assets | 22/27 | €224,958 | €227,279 | +€2,322 | +1.0% |
| Land and buildings | 22 | €142,888 | €141,146 | -€1,742 | -1.2% |
| Plant, machinery and equipment | 23 | €26,799 | €55,852 | +€29,053 | +108% |
| Furniture and vehicles | 24 | €55,270 | €30,281 | -€24,989 | -45.2% |
| Current assets | 29/58 | €89,046 | €94,991 | +€5,944 | +6.7% |
| Stocks and contracts in progress | 3 | €3,000 | €3,900 | +€900 | +30.0% |
| Stocks | 30/36 | €3,000 | €3,900 | +€900 | +30.0% |
| Amounts receivable within one year | 40/41 | €43,043 | €33,761 | -€9,282 | -21.6% |
| Trade receivables | 40 | €41,790 | €25,862 | -€15,928 | -38.1% |
| Other amounts receivable | 41 | €1,253 | €7,899 | +€6,647 | +531% |
| Cash at bank and in hand | 54/58 | €38,710 | €55,962 | +€17,252 | +44.6% |
| Deferred charges and accrued income | 490/1 | €4,293 | €1,367 | -€2,926 | -68.2% |
| Total equity and liabilities | 10/49 | €314,004 | €322,270 | +€8,266 | +2.6% |
| Equity | 10/15 | €100,914 | €103,602 | +€2,688 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,714 | €97,402 | +€2,688 | +2.8% |
| 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 | €92,854 | €95,542 | +€2,688 | +2.9% |
| Amounts payable | 17/49 | €213,090 | €218,668 | +€5,578 | +2.6% |
| Amounts payable after more than one year | 17 | €169,154 | €179,299 | +€10,145 | +6.0% |
| Financial debts | 170/4 | €169,154 | €179,299 | +€10,145 | +6.0% |
| Amounts payable within one year | 42/48 | €43,936 | €38,914 | -€5,022 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €26,448 | €26,962 | +€515 | +1.9% |
| Trade debts | 44 | €4,116 | €3,981 | -€135 | -3.3% |
| Suppliers | 440/4 | €4,116 | €3,981 | -€135 | -3.3% |
| Taxes, remuneration and social security | 45 | €9,598 | €7,971 | -€1,627 | -17.0% |
| Taxes | 450/3 | €9,598 | €7,971 | -€1,627 | -17.0% |
| Other amounts payable | 47/48 | €3,774 | - | -€3,774 | |
| Accrued charges and deferred income | 492/3 | - | €455 | +€455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,836 | €34,818 | +€3,982 | +12.9% |
| Other operating charges | 640/8 | €941 | €591 | -€351 | -37.2% |
| Non-recurring operating charges | 66A | €2,387 | - | -€2,387 | |
| Gross operating margin | 9900 | €48,282 | €47,148 | -€1,134 | -2.3% |
| Operating profit (loss) | 9901 | €14,118 | €11,739 | -€2,379 | -16.8% |
| Financial income | 75/76B | €426 | €384 | -€42 | -9.8% |
| Recurring financial income | 75 | €426 | €384 | -€42 | -9.8% |
| Financial charges | 65/66B | €4,138 | €7,442 | +€3,305 | +79.9% |
| Recurring financial charges | 65 | €4,138 | €7,442 | +€3,305 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | €10,406 | €4,681 | -€5,725 | -55.0% |
| Income taxes | 67/77 | €3,247 | €1,993 | -€1,255 | -38.6% |
| Profit (loss) for the period | 9904 | €7,159 | €2,688 | -€4,471 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,159 | €2,688 | -€4,471 | -62.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.