DINAM V: 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.
DINAM V
Largest movements
- Current investments +€5,110
up €5,110 (+28.6%), from €17,849 to €22,959
- Tangible fixed assets -€4,287
down €4,287 (-27.5%), from €15,608 to €11,321
of which Furniture and vehicles: -€3,538
- Receivables within one year +€2,943
up €2,943 (+53.7%), from €5,477 to €8,420
of which Other amounts receivable: +€4,813
- Cash -€1,191
down €1,191 (-72.8%), from €1,637 to €446
mainly Current investments (-€5,110) and Receivables within one year (-€2,943)
- Deferred charges and accrued income -€633
down €633 (-47.5%), from €1,333 to €700
- Profit (loss) carried forward +€3,058
up €3,058 (+99.6%), from -€3,071 to -€13
- Other debts -€2,839
down €2,839 (-20.7%), from €13,717 to €10,878
- Contributions +€1,860
up €1,860 (+30.0%), from €6,197 to €8,057
- Reserves -€1,859
down €1,859 (-9.6%), from €19,353 to €17,494
of which Non-distributable reserves: -€1,859
- Tax, wage and social debts +€1,467
up €1,467 (+63.5%), from €2,311 to €3,778
of which Remuneration and social security: +€2,055
- Financial income +€980
up €980 (+1,021%), from €96 to €1,076
of which Non-recurring financial income: +€1,000
- Financial charges -€980
down €980 (-50.3%), from €1,949 to €969
- Depreciation +€682
up €682 (+12.7%), from €5,355 to €6,037
- Taxes +€531
up €531 (+29.6%), from €1,792 to €2,323
- Other operating charges +€273
up €273 (+26.0%), from €1,049 to €1,322
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 | €42,027 | €43,969 | +€1,942 | +4.6% |
| Fixed assets | 21/28 | €15,731 | €11,444 | -€4,287 | -27.3% |
| Tangible fixed assets | 22/27 | €15,608 | €11,321 | -€4,287 | -27.5% |
| Plant, machinery and equipment | 23 | €2,199 | €1,450 | -€749 | -34.1% |
| Furniture and vehicles | 24 | €13,409 | €9,871 | -€3,538 | -26.4% |
| Financial fixed assets | 28 | €123 | €123 | = | 0.0% |
| Current assets | 29/58 | €26,296 | €32,525 | +€6,229 | +23.7% |
| Amounts receivable within one year | 40/41 | €5,477 | €8,420 | +€2,943 | +53.7% |
| Trade receivables | 40 | €5,398 | €3,528 | -€1,870 | -34.6% |
| Other amounts receivable | 41 | €79 | €4,892 | +€4,813 | +6,092% |
| Current investments | 50/53 | €17,849 | €22,959 | +€5,110 | +28.6% |
| Cash at bank and in hand | 54/58 | €1,637 | €446 | -€1,191 | -72.8% |
| Deferred charges and accrued income | 490/1 | €1,333 | €700 | -€633 | -47.5% |
| Total equity and liabilities | 10/49 | €42,027 | €43,969 | +€1,942 | +4.6% |
| Equity | 10/15 | €22,479 | €25,538 | +€3,059 | +13.6% |
| Contributions | 10/11 | €6,197 | €8,057 | +€1,860 | +30.0% |
| Reserves | 13 | €19,353 | €17,494 | -€1,859 | -9.6% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €17,494 | €17,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,071 | -€13 | +€3,058 | +99.6% |
| Amounts payable | 17/49 | €19,548 | €18,431 | -€1,117 | -5.7% |
| Amounts payable within one year | 42/48 | €19,548 | €18,431 | -€1,117 | -5.7% |
| Financial debts | 43 | - | €656 | +€656 | |
| Other loans | 439 | - | €656 | +€656 | |
| Trade debts | 44 | €3,520 | €3,119 | -€401 | -11.4% |
| Suppliers | 440/4 | €3,520 | €3,119 | -€401 | -11.4% |
| Taxes, remuneration and social security | 45 | €2,311 | €3,778 | +€1,467 | +63.5% |
| Taxes | 450/3 | €2,307 | €1,719 | -€588 | -25.5% |
| Remuneration and social security | 454/9 | €4 | €2,059 | +€2,055 | +51,375% |
| Other amounts payable | 47/48 | €13,717 | €10,878 | -€2,839 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,355 | €6,037 | +€682 | +12.7% |
| Other operating charges | 640/8 | €1,049 | €1,322 | +€273 | +26.0% |
| Gross operating margin | 9900 | €12,498 | €12,633 | +€135 | +1.1% |
| Operating profit (loss) | 9901 | €6,094 | €5,274 | -€820 | -13.5% |
| Financial income | 75/76B | €96 | €1,076 | +€980 | +1,021% |
| Recurring financial income | 75 | €96 | €76 | -€20 | -20.8% |
| Non-recurring financial income | 76B | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €1,949 | €969 | -€980 | -50.3% |
| Recurring financial charges | 65 | €1,949 | €969 | -€980 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €4,241 | €5,381 | +€1,140 | +26.9% |
| Income taxes | 67/77 | €1,792 | €2,323 | +€531 | +29.6% |
| Profit (loss) for the period | 9904 | €2,449 | €3,058 | +€609 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,449 | €3,058 | +€609 | +24.9% |
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 16 October 2026 via checked.be.