DINANT EVASION: 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.
What changed
DINANT EVASION
NACE 50.100, Water transport
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€841,208
2024 · €741,881+€99,327
Equity
€3.0m
2024 · €3.0m+€21,208
Cash
€823,315
2024 · €808,117+€15,198
Balance sheet total
€5.6m
2024 · €4.8m+€758,647
Largest movements
Assets
- Receivables within one year +€709,420
up €709,420 (+18.0%), from €3.9m to €4.6m
of which Other amounts receivable: +€612,640
Equity and liabilities
- Other debts +€820,300
up €820,300 (+5,859%), from €14,000 to €834,300
- Trade debts -€130,309
down €130,309 (-10.3%), from €1.3m to €1.1m
Income statement
- Gross operating margin +€529,240
up €529,240 (+20.2%), from €2.6m to €3.1m
- Staff costs +€405,734
up €405,734 (+27.4%), from €1.5m to €1.9m
- Other operating charges -€88,671
down €88,671 (-66.6%), from €133,106 to €44,435
- Provisions +€64,001
up €64,001, from -€16,848 to €47,153
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.
Result 2024
€741,881
Gross operating margin
+€529,240
Staff costs
-€405,734
Depreciation
-€11,589
Provisions
-€64,001
Other operating charges
+€88,671
Financial income
-€13,964
Financial charges
+€6,897
Taxes
-€30,193
Result 2025
€841,208
raises the resultlowers the result
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.
From operations
+€877,636
Investment
-€42,438
Financing
-€820,000
Cash 2024
€808,117
From operations (derived)
+€877,636
Net result for the year
+€841,208
Depreciation
+€12,586
Stocks and contracts
-€4,054
Receivables within one year
-€709,420
Deferred charges and accrued income
-€123
Provisions
+€47,153
Trade debts
-€130,309
Tax, wage and social debts
-€38,655
Other debts
+€820,300
Accrued charges and deferred income
+€38,950
Investment (derived)
-€42,438
Investment in fixed assets (net)
-€42,438
Financing
-€820,000
Contributions, distributions and other
-€820,000
Cash 2025
€823,315
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,820,320 | €5,578,967 | +€758,647 | +15.7% |
| Fixed assets | 21/28 | €57,069 | €86,920 | +€29,851 | +52.3% |
| Tangible fixed assets | 22/27 | €57,019 | €84,845 | +€27,826 | +48.8% |
| Furniture and vehicles | 24 | €57,019 | €84,845 | +€27,826 | +48.8% |
| Financial fixed assets | 28 | €50 | €2,075 | +€2,025 | +4,050% |
| Current assets | 29/58 | €4,763,251 | €5,492,047 | +€728,795 | +15.3% |
| Stocks and contracts in progress | 3 | €18,363 | €22,418 | +€4,054 | +22.1% |
| Stocks | 30/36 | €18,363 | €22,418 | +€4,054 | +22.1% |
| Amounts receivable within one year | 40/41 | €3,936,771 | €4,646,191 | +€709,420 | +18.0% |
| Trade receivables | 40 | €287,365 | €384,145 | +€96,780 | +33.7% |
| Other amounts receivable | 41 | €3,649,406 | €4,262,046 | +€612,640 | +16.8% |
| Cash at bank and in hand | 54/58 | €808,117 | €823,315 | +€15,198 | +1.9% |
| Deferred charges and accrued income | 490/1 | - | €123 | +€123 | |
| Total equity and liabilities | 10/49 | €4,820,320 | €5,578,967 | +€758,647 | +15.7% |
| Equity | 10/15 | €2,968,310 | €2,989,518 | +€21,208 | +0.7% |
| Contributions | 10/11 | €63,300 | €63,300 | = | 0.0% |
| Capital | 10 | €63,300 | €63,300 | = | 0.0% |
| Issued capital | 100 | €63,300 | €63,300 | = | 0.0% |
| Reserves | 13 | €2,382,253 | €2,399,563 | +€17,310 | +0.7% |
| Non-distributable reserves | 130/1 | €101,330 | €101,330 | = | 0.0% |
| Legal reserve | 130 | €101,330 | €101,330 | = | 0.0% |
| Tax-exempt reserves | 132 | €433,630 | €900,940 | +€467,310 | +108% |
| Distributable reserves | 133 | €1,847,293 | €1,397,293 | -€450,000 | -24.4% |
| Profit (loss) carried forward | 14 | €522,757 | €526,655 | +€3,898 | +0.7% |
| Provisions and deferred taxes | 16 | €153,494 | €200,647 | +€47,153 | +30.7% |
| Provisions for liabilities and charges | 160/5 | €153,494 | €200,647 | +€47,153 | +30.7% |
| Other liabilities and charges | 164/5 | €153,494 | €200,647 | +€47,153 | +30.7% |
| Amounts payable | 17/49 | €1,698,516 | €2,388,802 | +€690,286 | +40.6% |
| Amounts payable within one year | 42/48 | €1,487,689 | €2,139,025 | +€651,336 | +43.8% |
| Trade debts | 44 | €1,265,203 | €1,134,893 | -€130,309 | -10.3% |
| Suppliers | 440/4 | €1,265,203 | €1,134,893 | -€130,309 | -10.3% |
| Taxes, remuneration and social security | 45 | €208,487 | €169,832 | -€38,655 | -18.5% |
| Taxes | 450/3 | €57,370 | €41,646 | -€15,724 | -27.4% |
| Remuneration and social security | 454/9 | €151,117 | €128,186 | -€22,931 | -15.2% |
| Other amounts payable | 47/48 | €14,000 | €834,300 | +€820,300 | +5,859% |
| Accrued charges and deferred income | 492/3 | €210,827 | €249,777 | +€38,950 | +18.5% |
| Remuneration, social security and pensions | 62 | €1,481,718 | €1,887,451 | +€405,734 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €12,586 | +€11,589 | +1,162% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€16,848 | €47,153 | +€64,001 | |
| Other operating charges | 640/8 | €133,106 | €44,435 | -€88,671 | -66.6% |
| Gross operating margin | 9900 | €2,617,684 | €3,146,924 | +€529,240 | +20.2% |
| Operating profit (loss) | 9901 | €1,018,711 | €1,155,299 | +€136,588 | +13.4% |
| Financial income | 75/76B | €70,677 | €56,712 | -€13,964 | -19.8% |
| Recurring financial income | 75 | €61,751 | €49,412 | -€12,339 | -20.0% |
| Non-recurring financial income | 76B | €8,925 | €7,300 | -€1,625 | -18.2% |
| Financial charges | 65/66B | €48,574 | €41,678 | -€6,897 | -14.2% |
| Recurring financial charges | 65 | €31,584 | €31,314 | -€270 | -0.9% |
| Non-recurring financial charges | 66B | €16,990 | €10,364 | -€6,626 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €1,040,813 | €1,170,334 | +€129,521 | +12.4% |
| Income taxes | 67/77 | €298,932 | €329,126 | +€30,193 | +10.1% |
| Profit (loss) for the period | 9904 | €741,881 | €841,208 | +€99,327 | +13.4% |
| Transfer to tax-exempt reserves | 689 | €433,630 | €467,310 | +€33,680 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €308,251 | €373,898 | +€65,647 | +21.3% |
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 23 October 2026 via checked.be.