DINARA: what changed
Two fiscal 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.
DINARA
Largest movements
- Current investments +€54,031
up €54,031 (+5.1%), from €1.1m to €1.1m
- Cash -€45,017
down €45,017 (-56.6%), from €79,554 to €34,538
mainly Current investments (-€54,031) and Receivables within one year (-€3,654)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€137,083
down €137,083 (-80.5%), from €170,278 to €33,195
- Taxes -€46,956
down €46,956, from €45,207 to -€1,750
- Other operating charges +€3,789
up €3,789 (+142.3%), from €2,663 to €6,452
- Gross operating margin -€1,604
down €1,604 (-10.9%), from -€14,698 to -€16,302
- Financial charges +€1,579
up €1,579 (+27.9%), from €5,651 to €7,230
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 | €1,681,914 | €1,694,582 | +€12,668 | +0.8% |
| Current assets | 29/58 | €1,681,914 | €1,694,582 | +€12,668 | +0.8% |
| Amounts receivable within one year | 40/41 | €549,234 | €552,888 | +€3,654 | +0.7% |
| Other amounts receivable | 41 | €549,234 | €552,888 | +€3,654 | +0.7% |
| Current investments | 50/53 | €1,053,126 | €1,107,157 | +€54,031 | +5.1% |
| Cash at bank and in hand | 54/58 | €79,554 | €34,538 | -€45,017 | -56.6% |
| Total equity and liabilities | 10/49 | €1,681,914 | €1,694,582 | +€12,668 | +0.8% |
| Equity | 10/15 | €1,603,880 | €1,608,840 | +€4,960 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,585,280 | €1,590,240 | +€4,960 | +0.3% |
| Non-distributable reserves | 130/1 | €36,134 | €36,134 | = | 0.0% |
| Reserves not available under the articles | 1311 | €36,134 | €36,134 | = | 0.0% |
| Distributable reserves | 133 | €1,549,146 | €1,554,106 | +€4,960 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €78,034 | €85,742 | +€7,708 | +9.9% |
| Amounts payable within one year | 42/48 | €75,245 | €82,119 | +€6,874 | +9.1% |
| Trade debts | 44 | €0 | €4,994 | +€4,994 | |
| Suppliers | 440/4 | €0 | €4,994 | +€4,994 | |
| Taxes, remuneration and social security | 45 | €39,236 | €39,236 | = | 0.0% |
| Taxes | 450/3 | €39,236 | €39,236 | = | 0.0% |
| Other amounts payable | 47/48 | €36,010 | €37,890 | +€1,880 | +5.2% |
| Accrued charges and deferred income | 492/3 | €2,788 | €3,623 | +€834 | +29.9% |
| Other operating charges | 640/8 | €2,663 | €6,452 | +€3,789 | +142.3% |
| Gross operating margin | 9900 | -€14,698 | -€16,302 | -€1,604 | -10.9% |
| Operating profit (loss) | 9901 | -€17,361 | -€22,754 | -€5,393 | -31.1% |
| Financial income | 75/76B | €170,278 | €33,195 | -€137,083 | -80.5% |
| Recurring financial income | 75 | €170,278 | €33,195 | -€137,083 | -80.5% |
| Financial charges | 65/66B | €5,651 | €7,230 | +€1,579 | +27.9% |
| Recurring financial charges | 65 | €5,651 | €7,230 | +€1,579 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €147,266 | €3,211 | -€144,056 | -97.8% |
| Income taxes | 67/77 | €45,207 | -€1,750 | -€46,956 | |
| Profit (loss) for the period | 9904 | €102,060 | €4,960 | -€97,099 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €102,060 | €4,960 | -€97,099 | -95.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.