DINAMOT: 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.
DINAMOT
Largest movements
- Receivables within one year -€55,436
down €55,436 (-26.0%), from €213,618 to €158,182
of which Other amounts receivable: -€54,529
- Tangible fixed assets +€30,633
up €30,633 (+27.3%), from €112,250 to €142,883
of which Furniture and vehicles: +€39,101
- Cash +€14,653
up €14,653 (+23.3%), from €62,759 to €77,411
mainly Receivables within one year (+€55,436) and Depreciation (+€36,951)
- Deferred charges and accrued income +€9,394
up €9,394 (+127.7%), from €7,354 to €16,749
- Trade debts -€29,820
down €29,820 (-9.4%), from €318,333 to €288,513
- Profit (loss) carried forward +€16,951
up €16,951 (+29.4%), from €57,727 to €74,677
- Tax, wage and social debts +€7,641
up €7,641 (+17.3%), from €44,226 to €51,867
of which Remuneration and social security: +€7,499
- Staff costs +€38,459
up €38,459 (+11.5%), from €333,327 to €371,786
- Gross operating margin +€32,585
up €32,585 (+7.6%), from €428,608 to €461,193
- Other operating charges +€12,986
up €12,986 (+185.1%), from €7,017 to €20,003
- Depreciation +€9,431
up €9,431 (+34.3%), from €27,521 to €36,951
- Taxes -€6,742
down €6,742 (-45.3%), from €14,881 to €8,139
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.
Cash bridge derived
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 | €546,645 | €548,422 | +€1,777 | +0.3% |
| Fixed assets | 21/28 | €116,468 | €146,588 | +€30,120 | +25.9% |
| Intangible fixed assets | 21 | €3,866 | €3,354 | -€513 | -13.3% |
| Tangible fixed assets | 22/27 | €112,250 | €142,883 | +€30,633 | +27.3% |
| Land and buildings | 22 | €47,777 | €41,030 | -€6,748 | -14.1% |
| Plant, machinery and equipment | 23 | €28,855 | €27,134 | -€1,721 | -6.0% |
| Furniture and vehicles | 24 | €35,618 | €74,719 | +€39,101 | +109.8% |
| Financial fixed assets | 28 | €352 | €352 | = | 0.0% |
| Current assets | 29/58 | €430,177 | €401,834 | -€28,343 | -6.6% |
| Stocks and contracts in progress | 3 | €146,446 | €149,492 | +€3,046 | +2.1% |
| Stocks | 30/36 | €146,446 | €149,492 | +€3,046 | +2.1% |
| Amounts receivable within one year | 40/41 | €213,618 | €158,182 | -€55,436 | -26.0% |
| Trade receivables | 40 | €159,088 | €158,182 | -€906 | -0.6% |
| Other amounts receivable | 41 | €54,529 | €0 | -€54,529 | -100.0% |
| Cash at bank and in hand | 54/58 | €62,759 | €77,411 | +€14,653 | +23.3% |
| Deferred charges and accrued income | 490/1 | €7,354 | €16,749 | +€9,394 | +127.7% |
| Total equity and liabilities | 10/49 | €546,645 | €548,422 | +€1,777 | +0.3% |
| Equity | 10/15 | €77,727 | €94,677 | +€16,951 | +21.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,727 | €74,677 | +€16,951 | +29.4% |
| Amounts payable | 17/49 | €468,918 | €453,745 | -€15,173 | -3.2% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €386,198 | €371,025 | -€15,173 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €23,635 | €27,895 | +€4,261 | +18.0% |
| Trade debts | 44 | €318,333 | €288,513 | -€29,820 | -9.4% |
| Suppliers | 440/4 | €318,333 | €288,513 | -€29,820 | -9.4% |
| Taxes, remuneration and social security | 45 | €44,226 | €51,867 | +€7,641 | +17.3% |
| Taxes | 450/3 | €18,092 | €18,235 | +€142 | +0.8% |
| Remuneration and social security | 454/9 | €26,133 | €33,632 | +€7,499 | +28.7% |
| Other amounts payable | 47/48 | €5 | €2,750 | +€2,745 | +55232.0% |
| Accrued charges and deferred income | 492/3 | €2,720 | €2,720 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €333,327 | €371,786 | +€38,459 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,521 | €36,951 | +€9,431 | +34.3% |
| Other operating charges | 640/8 | €7,017 | €20,003 | +€12,986 | +185.1% |
| Gross operating margin | 9900 | €428,608 | €461,193 | +€32,585 | +7.6% |
| Operating profit (loss) | 9901 | €60,744 | €32,453 | -€28,291 | -46.6% |
| Financial income | 75/76B | €171 | €219 | +€47 | +27.6% |
| Recurring financial income | 75 | €171 | €219 | +€47 | +27.6% |
| Financial charges | 65/66B | €8,358 | €7,581 | -€777 | -9.3% |
| Recurring financial charges | 65 | €8,358 | €7,581 | -€777 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €52,557 | €25,090 | -€27,467 | -52.3% |
| Income taxes | 67/77 | €14,881 | €8,139 | -€6,742 | -45.3% |
| Profit (loss) for the period | 9904 | €37,676 | €16,951 | -€20,725 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,676 | €16,951 | -€20,725 | -55.0% |
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 11 October 2026 via checked.be.