Dinata: 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.
Dinata
Largest movements
- Cash -€239,808
down €239,808 (-69.4%), from €345,471 to €105,663
mainly Contributions, distributions and other (-€502,728) and Receivables within one year (-€5,408)
- Receivables within one year +€5,408
up €5,408 (+9.1%), from €59,506 to €64,913
of which Trade receivables: +€25,121
- Reserves -€347,544
down €347,544 (-87.4%), from €397,728 to €50,183
- Other debts +€88,097
up €88,097 (+2112.6%), from €4,170 to €92,268
- Tax, wage and social debts +€23,442
up €23,442 (+344.0%), from €6,815 to €30,257
- Gross operating margin +€37,071
up €37,071 (+21.9%), from €169,084 to €206,155
- Taxes +€12,190
up €12,190 (+29.2%), from €41,804 to €53,994
- Depreciation -€8,234
down €8,234 (-83.5%), from €9,857 to €1,623
- Financial income +€5,647
up €5,647 (+1972.9%), from €286 to €5,933
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 | €412,726 | €177,020 | -€235,706 | -57.1% |
| Fixed assets | 21/28 | €5,309 | €3,687 | -€1,623 | -30.6% |
| Tangible fixed assets | 22/27 | €4,259 | €2,637 | -€1,623 | -38.1% |
| Plant, machinery and equipment | 23 | €4,259 | €2,637 | -€1,623 | -38.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €407,417 | €173,334 | -€234,083 | -57.5% |
| Amounts receivable within one year | 40/41 | €59,506 | €64,913 | +€5,408 | +9.1% |
| Trade receivables | 40 | €39,792 | €64,913 | +€25,121 | +63.1% |
| Other amounts receivable | 41 | €19,713 | €0 | -€19,713 | -100.0% |
| Cash at bank and in hand | 54/58 | €345,471 | €105,663 | -€239,808 | -69.4% |
| Deferred charges and accrued income | 490/1 | €2,441 | €2,757 | +€317 | +13.0% |
| Total equity and liabilities | 10/49 | €412,726 | €177,020 | -€235,706 | -57.1% |
| Equity | 10/15 | €400,728 | €53,183 | -€347,544 | -86.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €397,728 | €50,183 | -€347,544 | -87.4% |
| Distributable reserves | 133 | €397,728 | €50,183 | -€347,544 | -87.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,998 | €123,837 | +€111,839 | +932.1% |
| Amounts payable within one year | 42/48 | €11,448 | €123,269 | +€111,821 | +976.8% |
| Trade debts | 44 | €463 | €745 | +€282 | +60.7% |
| Suppliers | 440/4 | €463 | €745 | +€282 | +60.7% |
| Taxes, remuneration and social security | 45 | €6,815 | €30,257 | +€23,442 | +344.0% |
| Taxes | 450/3 | €6,815 | €30,257 | +€23,442 | +344.0% |
| Other amounts payable | 47/48 | €4,170 | €92,268 | +€88,097 | +2112.6% |
| Accrued charges and deferred income | 492/3 | €550 | €568 | +€18 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,857 | €1,623 | -€8,234 | -83.5% |
| Other operating charges | 640/8 | €1,011 | €822 | -€189 | -18.7% |
| Gross operating margin | 9900 | €169,084 | €206,155 | +€37,071 | +21.9% |
| Operating profit (loss) | 9901 | €158,217 | €203,711 | +€45,494 | +28.8% |
| Financial income | 75/76B | €286 | €5,933 | +€5,647 | +1972.9% |
| Recurring financial income | 75 | €286 | €5,933 | +€5,647 | +1972.9% |
| Financial charges | 65/66B | €368 | €467 | +€99 | +26.9% |
| Recurring financial charges | 65 | €368 | €467 | +€99 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €158,135 | €209,177 | +€51,042 | +32.3% |
| Income taxes | 67/77 | €41,804 | €53,994 | +€12,190 | +29.2% |
| Profit (loss) for the period | 9904 | €116,330 | €155,183 | +€38,853 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,330 | €155,183 | +€38,853 | +33.4% |
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 6 October 2026 via checked.be.