DINARBOFLORA: 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.
DINARBOFLORA
Largest movements
- Tangible fixed assets -€8,953
down €8,953 (-30.7%), from €29,158 to €20,205
of which Furniture and vehicles: -€6,017
- Stocks and contracts -€2,895
down €2,895 (-25.3%), from €11,425 to €8,530
- Profit (loss) carried forward -€12,501
down €12,501 (-101.5%), from -€12,313 to -€24,814
- Other debts +€2,278
up €2,278 (+11.8%), from €19,278 to €21,556
- Current portion of long-term debt -€2,227
down €2,227 (-71.2%), from €3,127 to €901
- Tax, wage and social debts +€1,638
up €1,638 (+84.0%), from €1,949 to €3,586
- Debts after one year -€901
no longer reported in 2025 (was €901)
- Gross operating margin -€8,698
down €8,698 (-67.5%), from €12,878 to €4,180
- Depreciation +€296
up €296 (+2.3%), from €12,798 to €13,094
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 | €49,929 | €38,567 | -€11,362 | -22.8% |
| Fixed assets | 21/28 | €30,098 | €21,145 | -€8,953 | -29.7% |
| Tangible fixed assets | 22/27 | €29,158 | €20,205 | -€8,953 | -30.7% |
| Plant, machinery and equipment | 23 | €2,267 | €2,299 | +€32 | +1.4% |
| Furniture and vehicles | 24 | €8,960 | €2,942 | -€6,017 | -67.2% |
| Leasing and similar rights | 25 | €8,831 | €7,607 | -€1,224 | -13.9% |
| Other tangible fixed assets | 26 | €9,101 | €7,357 | -€1,743 | -19.2% |
| Financial fixed assets | 28 | €940 | €940 | = | 0.0% |
| Current assets | 29/58 | €19,831 | €17,422 | -€2,409 | -12.1% |
| Stocks and contracts in progress | 3 | €11,425 | €8,530 | -€2,895 | -25.3% |
| Stocks | 30/36 | €11,425 | €8,530 | -€2,895 | -25.3% |
| Amounts receivable within one year | 40/41 | €4,040 | €4,414 | +€374 | +9.3% |
| Trade receivables | 40 | €3,247 | €4,414 | +€1,167 | +35.9% |
| Other amounts receivable | 41 | €793 | - | -€793 | |
| Cash at bank and in hand | 54/58 | €360 | €327 | -€33 | -9.1% |
| Deferred charges and accrued income | 490/1 | €4,005 | €4,150 | +€145 | +3.6% |
| Total equity and liabilities | 10/49 | €49,929 | €38,567 | -€11,362 | -22.8% |
| Equity | 10/15 | €16,947 | €4,446 | -€12,501 | -73.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,660 | €10,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,800 | €8,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,313 | -€24,814 | -€12,501 | -101.5% |
| Amounts payable | 17/49 | €32,982 | €34,121 | +€1,139 | +3.5% |
| Amounts payable after more than one year | 17 | €901 | - | -€901 | |
| Financial debts | 170/4 | €901 | - | -€901 | |
| Amounts payable within one year | 42/48 | €32,082 | €34,121 | +€2,039 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €3,127 | €901 | -€2,227 | -71.2% |
| Financial debts | 43 | €4,493 | €4,578 | +€85 | +1.9% |
| Credit institutions | 430/8 | €4,493 | €4,578 | +€85 | +1.9% |
| Trade debts | 44 | €3,234 | €3,500 | +€265 | +8.2% |
| Suppliers | 440/4 | €3,234 | €3,500 | +€265 | +8.2% |
| Taxes, remuneration and social security | 45 | €1,949 | €3,586 | +€1,638 | +84.0% |
| Taxes | 450/3 | €1,949 | €3,586 | +€1,638 | +84.0% |
| Other amounts payable | 47/48 | €19,278 | €21,556 | +€2,278 | +11.8% |
| Non-recurring operating income | 76A | €1,199 | - | -€1,199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,798 | €13,094 | +€296 | +2.3% |
| Other operating charges | 640/8 | €1,428 | €1,514 | +€86 | +6.0% |
| Gross operating margin | 9900 | €12,878 | €4,180 | -€8,698 | -67.5% |
| Operating profit (loss) | 9901 | -€1,348 | -€10,428 | -€9,080 | -673.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,145 | €2,073 | -€72 | -3.4% |
| Recurring financial charges | 65 | €2,145 | €2,073 | -€72 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,492 | -€12,501 | -€9,009 | -258.0% |
| Profit (loss) for the period | 9904 | -€3,492 | -€12,501 | -€9,009 | -258.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,492 | -€12,501 | -€9,009 | -258.0% |
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 4 October 2026 via checked.be.