DINANT TOURISME: 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 TOURISME
NACE 91.420, Libraries, archives, museums and other cultural activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€215,648
2024 · €311,377-€95,729
Equity
€2.7m
2024 · €2.7m-€80,811
Cash
€27,741
2024 · €58,992-€31,251
Balance sheet total
€5.6m
2024 · €5.3m+€333,962
Largest movements
Assets
- Tangible fixed assets +€384,577
up €384,577 (+9.0%), from €4.3m to €4.6m
of which Land and buildings: +€406,078
Equity and liabilities
- Other debts +€403,426
up €403,426 (+27.9%), from €1.4m to €1.9m
- Reserves -€77,910
down €77,910 (-6.8%), from €1.1m to €1.1m
of which Distributable reserves: -€200,000
Income statement
- Financial income +€118,618
up €118,618 (+1,835%), from €6,463 to €125,081
of which Non-recurring financial income: +€66,627
- Gross operating margin -€94,734
down €94,734 (-8.3%), from €1.1m to €1.0m
- Depreciation +€80,182
up €80,182 (+16.4%), from €489,032 to €569,215
- Other operating charges +€45,954
up €45,954 (+43.4%), from €105,932 to €151,886
- Taxes -€37,880
down €37,880 (-31.0%), from €122,377 to €84,498
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
€311,377
Gross operating margin
-€94,734
Staff costs
-€10,291
Depreciation
-€80,182
Write-downs
-€8,771
Other operating charges
-€45,954
Financial income
+€118,618
Financial charges
-€12,295
Taxes
+€37,880
Result 2025
€215,648
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
+€1.2m
Investment
-€953,792
Financing
-€243,843
Cash 2024
€58,992
From operations (derived)
+€1.2m
Net result for the year
+€215,648
Depreciation
+€569,215
Receivables within one year
+€12,955
Deferred charges and accrued income
+€6,409
Trade debts
-€17,351
Tax, wage and social debts
-€23,917
Other debts
+€403,426
Investment (derived)
-€953,792
Investment in fixed assets (net)
-€953,792
Financing
-€243,843
Debts after one year
+€12,958
Current portion of long-term debt
+€39,658
Contributions, distributions and other
-€296,459
Cash 2025
€27,741
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,275,667 | €5,609,629 | +€333,962 | +6.3% |
| Fixed assets | 21/28 | €4,288,902 | €4,673,479 | +€384,577 | +9.0% |
| Tangible fixed assets | 22/27 | €4,252,433 | €4,637,010 | +€384,577 | +9.0% |
| Land and buildings | 22 | €2,093,945 | €2,500,024 | +€406,078 | +19.4% |
| Plant, machinery and equipment | 23 | €45,394 | €23,005 | -€22,388 | -49.3% |
| Furniture and vehicles | 24 | €650,409 | €710,830 | +€60,421 | +9.3% |
| Other tangible fixed assets | 26 | €1,433,569 | €1,403,152 | -€30,418 | -2.1% |
| Assets under construction and advance payments | 27 | €29,117 | - | -€29,117 | |
| Financial fixed assets | 28 | €36,469 | €36,469 | = | 0.0% |
| Current assets | 29/58 | €986,765 | €936,150 | -€50,615 | -5.1% |
| Amounts receivable within one year | 40/41 | €920,474 | €907,518 | -€12,955 | -1.4% |
| Trade receivables | 40 | €822,599 | €741,597 | -€81,001 | -9.8% |
| Other amounts receivable | 41 | €97,875 | €165,921 | +€68,046 | +69.5% |
| Cash at bank and in hand | 54/58 | €58,992 | €27,741 | -€31,251 | -53.0% |
| Deferred charges and accrued income | 490/1 | €7,300 | €891 | -€6,409 | -87.8% |
| Total equity and liabilities | 10/49 | €5,275,667 | €5,609,629 | +€333,962 | +6.3% |
| Equity | 10/15 | €2,740,860 | €2,660,049 | -€80,811 | -2.9% |
| Contributions | 10/11 | €359,730 | €359,730 | = | 0.0% |
| Reserves | 13 | €1,146,030 | €1,068,120 | -€77,910 | -6.8% |
| Tax-exempt reserves | 132 | €181,030 | €303,120 | +€122,090 | +67.4% |
| Distributable reserves | 133 | €965,000 | €765,000 | -€200,000 | -20.7% |
| Profit (loss) carried forward | 14 | €1,143,943 | €1,147,501 | +€3,558 | +0.3% |
| Investment grants | 15 | €91,157 | €84,698 | -€6,459 | -7.1% |
| Amounts payable | 17/49 | €2,534,808 | €2,949,581 | +€414,773 | +16.4% |
| Amounts payable after more than one year | 17 | €795,644 | €808,602 | +€12,958 | +1.6% |
| Financial debts | 170/4 | €795,644 | €808,602 | +€12,958 | +1.6% |
| Amounts payable within one year | 42/48 | €1,739,164 | €2,140,979 | +€401,815 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €125,486 | €165,143 | +€39,658 | +31.6% |
| Trade debts | 44 | €123,266 | €105,915 | -€17,351 | -14.1% |
| Suppliers | 440/4 | €123,266 | €105,915 | -€17,351 | -14.1% |
| Taxes, remuneration and social security | 45 | €43,825 | €19,907 | -€23,917 | -54.6% |
| Taxes | 450/3 | €29,377 | €9,000 | -€20,377 | -69.4% |
| Remuneration and social security | 454/9 | €14,447 | €10,907 | -€3,540 | -24.5% |
| Other amounts payable | 47/48 | €1,446,588 | €1,850,013 | +€403,426 | +27.9% |
| Remuneration, social security and pensions | 62 | €108,628 | €118,919 | +€10,291 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €489,032 | €569,215 | +€80,182 | +16.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,771 | +€8,771 | |
| Other operating charges | 640/8 | €105,932 | €151,886 | +€45,954 | +43.4% |
| Gross operating margin | 9900 | €1,142,042 | €1,047,309 | -€94,734 | -8.3% |
| Operating profit (loss) | 9901 | €438,451 | €198,518 | -€239,932 | -54.7% |
| Financial income | 75/76B | €6,463 | €125,081 | +€118,618 | +1,835% |
| Recurring financial income | 75 | €6,459 | €58,450 | +€51,992 | +805% |
| Non-recurring financial income | 76B | €4 | €66,630 | +€66,627 | +1,781,459% |
| Financial charges | 65/66B | €11,159 | €23,453 | +€12,295 | +110% |
| Recurring financial charges | 65 | €11,064 | €13,319 | +€2,256 | +20.4% |
| Non-recurring financial charges | 66B | €95 | €10,134 | +€10,039 | +10,564% |
| Profit (loss) for the period before taxes | 9903 | €433,754 | €300,146 | -€133,609 | -30.8% |
| Income taxes | 67/77 | €122,377 | €84,498 | -€37,880 | -31.0% |
| Profit (loss) for the period | 9904 | €311,377 | €215,648 | -€95,729 | -30.7% |
| Transfer to tax-exempt reserves | 689 | €181,030 | €122,090 | -€58,940 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €130,347 | €93,558 | -€36,789 | -28.2% |
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 27 October 2026 via checked.be.