DINANT Bernard: 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.
DINANT Bernard
Largest movements
- Tangible fixed assets -€11,890
down €11,890 (-21.6%), from €55,011 to €43,122
of which Land and buildings: -€8,669
- Cash -€7,453
down €7,453 (-77.1%), from €9,665 to €2,212
mainly Debts after one year (-€15,467) and Contributions, distributions and other (-€9,681)
- Receivables within one year -€3,896
down €3,896 (-18.4%), from €21,188 to €17,292
of which Other amounts receivable: -€3,418
- Debts after one year -€15,467
down €15,467 (-55.3%), from €27,988 to €12,521
- Trade debts -€3,479
down €3,479 (-48.2%), from €7,221 to €3,742
- Reserves -€1,785
down €1,785 (-24.9%), from €7,161 to €5,376
of which Tax-exempt reserves: -€1,785
- Provisions -€879
down €879 (-25.0%), from €3,517 to €2,638
- Gross operating margin -€6,463
down €6,463 (-20.0%), from €32,385 to €25,923
- Taxes -€5,538
down €5,538 (-100.0%), from €5,539 to €1
- Financial charges -€710
down €710 (-14.5%), from €4,897 to €4,186
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 | €87,056 | €63,872 | -€23,184 | -26.6% |
| Fixed assets | 21/28 | €55,011 | €43,122 | -€11,890 | -21.6% |
| Tangible fixed assets | 22/27 | €55,011 | €43,122 | -€11,890 | -21.6% |
| Land and buildings | 22 | €34,676 | €26,007 | -€8,669 | -25.0% |
| Plant, machinery and equipment | 23 | €18,721 | €14,114 | -€4,607 | -24.6% |
| Furniture and vehicles | 24 | €1,614 | €3,000 | +€1,386 | +85.9% |
| Current assets | 29/58 | €32,045 | €20,750 | -€11,294 | -35.2% |
| Amounts receivable within one year | 40/41 | €21,188 | €17,292 | -€3,896 | -18.4% |
| Trade receivables | 40 | €9,998 | €9,520 | -€478 | -4.8% |
| Other amounts receivable | 41 | €11,190 | €7,772 | -€3,418 | -30.5% |
| Cash at bank and in hand | 54/58 | €9,665 | €2,212 | -€7,453 | -77.1% |
| Deferred charges and accrued income | 490/1 | €1,191 | €1,246 | +€55 | +4.6% |
| Total equity and liabilities | 10/49 | €87,056 | €63,872 | -€23,184 | -26.6% |
| Equity | 10/15 | €25,753 | €23,968 | -€1,785 | -6.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,161 | €5,376 | -€1,785 | -24.9% |
| Tax-exempt reserves | 132 | €7,141 | €5,356 | -€1,785 | -25.0% |
| Distributable reserves | 133 | €21 | €21 | = | 0.0% |
| Provisions and deferred taxes | 16 | €3,517 | €2,638 | -€879 | -25.0% |
| Deferred taxes | 168 | €3,517 | €2,638 | -€879 | -25.0% |
| Amounts payable | 17/49 | €57,786 | €37,266 | -€20,520 | -35.5% |
| Amounts payable after more than one year | 17 | €27,988 | €12,521 | -€15,467 | -55.3% |
| Financial debts | 170/4 | €27,988 | €12,521 | -€15,467 | -55.3% |
| Amounts payable within one year | 42/48 | €29,486 | €24,433 | -€5,052 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €16,254 | €15,467 | -€787 | -4.8% |
| Trade debts | 44 | €7,221 | €3,742 | -€3,479 | -48.2% |
| Suppliers | 440/4 | €7,221 | €3,742 | -€3,479 | -48.2% |
| Taxes, remuneration and social security | 45 | €6,010 | €5,223 | -€787 | -13.1% |
| Taxes | 450/3 | €6,010 | €5,223 | -€787 | -13.1% |
| Accrued charges and deferred income | 492/3 | €312 | €312 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,081 | €14,138 | +€57 | +0.4% |
| Other operating charges | 640/8 | €674 | €584 | -€91 | -13.4% |
| Gross operating margin | 9900 | €32,385 | €25,923 | -€6,463 | -20.0% |
| Operating profit (loss) | 9901 | €17,630 | €11,201 | -€6,429 | -36.5% |
| Financial income | 75/76B | €4 | €3 | -€0 | -2.5% |
| Recurring financial income | 75 | €4 | €3 | -€0 | -2.5% |
| Financial charges | 65/66B | €4,897 | €4,186 | -€710 | -14.5% |
| Recurring financial charges | 65 | €4,897 | €4,186 | -€710 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €12,737 | €7,018 | -€5,719 | -44.9% |
| Transfer from deferred taxes | 780 | €879 | €879 | = | 0.0% |
| Income taxes | 67/77 | €5,539 | €1 | -€5,538 | -100.0% |
| Profit (loss) for the period | 9904 | €8,077 | €7,896 | -€181 | -2.2% |
| Transfer from tax-exempt reserves | 789 | €1,785 | €1,785 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,862 | €9,681 | -€181 | -1.8% |
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.