DINAS: 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.
DINAS
Largest movements
- Receivables within one year +€37,151
up €37,151 (+22.3%), from €166,900 to €204,051
- Tangible fixed assets -€4,646
down €4,646 (-77.7%), from €5,979 to €1,333
of which Furniture and vehicles: -€4,494
- Reserves +€25,298
up €25,298 (+36.1%), from €70,012 to €95,310
- Other debts +€4,327
up €4,327 (+242%), from €1,787 to €6,114
- Tax, wage and social debts +€3,927
up €3,927 (+34.4%), from €11,424 to €15,351
- Gross operating margin +€25,084
up €25,084 (+202%), from €12,405 to €37,489
- Taxes +€9,869
up €9,869 (+1,405%), from €702 to €10,571
- Depreciation -€9,218
down €9,218 (-90.4%), from €10,196 to €978
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,328 | €206,347 | +€33,019 | +19.0% |
| Fixed assets | 21/28 | €5,979 | €1,333 | -€4,646 | -77.7% |
| Tangible fixed assets | 22/27 | €5,979 | €1,333 | -€4,646 | -77.7% |
| Plant, machinery and equipment | 23 | €686 | €534 | -€152 | -22.1% |
| Furniture and vehicles | 24 | €5,293 | €799 | -€4,494 | -84.9% |
| Current assets | 29/58 | €167,350 | €205,014 | +€37,664 | +22.5% |
| Amounts receivable within one year | 40/41 | €166,900 | €204,051 | +€37,151 | +22.3% |
| Trade receivables | 40 | €166,900 | €204,051 | +€37,151 | +22.3% |
| Cash at bank and in hand | 54/58 | €450 | €962 | +€513 | +114% |
| Total equity and liabilities | 10/49 | €173,328 | €206,347 | +€33,019 | +19.0% |
| Equity | 10/15 | €76,212 | €101,510 | +€25,298 | +33.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,012 | €95,310 | +€25,298 | +36.1% |
| Distributable reserves | 133 | €70,012 | €95,310 | +€25,298 | +36.1% |
| Amounts payable | 17/49 | €97,116 | €104,837 | +€7,721 | +8.0% |
| Amounts payable within one year | 42/48 | €97,116 | €104,837 | +€7,721 | +8.0% |
| Trade debts | 44 | €83,905 | €83,372 | -€533 | -0.6% |
| Suppliers | 440/4 | €83,905 | €83,372 | -€533 | -0.6% |
| Taxes, remuneration and social security | 45 | €11,424 | €15,351 | +€3,927 | +34.4% |
| Taxes | 450/3 | €11,424 | €15,351 | +€3,927 | +34.4% |
| Other amounts payable | 47/48 | €1,787 | €6,114 | +€4,327 | +242% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,196 | €978 | -€9,218 | -90.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,405 | €37,489 | +€25,084 | +202% |
| Operating profit (loss) | 9901 | €1,821 | €36,111 | +€34,290 | +1,883% |
| Financial charges | 65/66B | €577 | €243 | -€334 | -57.9% |
| Recurring financial charges | 65 | €577 | €243 | -€334 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €1,245 | €35,868 | +€34,624 | +2,782% |
| Income taxes | 67/77 | €702 | €10,571 | +€9,869 | +1,405% |
| Profit (loss) for the period | 9904 | €542 | €25,298 | +€24,755 | +4,563% |
| Profit (loss) for the period to be appropriated | 9905 | €542 | €25,298 | +€24,755 | +4,563% |
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.