DINAU: 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.
DINAU
Largest movements
- Receivables within one year +€40,045
up €40,045 (+89.9%), from €44,560 to €84,605
- Deferred charges and accrued income -€30,000
down €30,000 (-25.0%), from €120,000 to €90,000
- Profit (loss) carried forward +€13,208
up €13,208 (+12.3%), from €107,109 to €120,316
- Tax, wage and social debts -€4,361
down €4,361 (-44.9%), from €9,705 to €5,345
- Trade debts +€2,625
up €2,625 (+12.9%), from €20,333 to €22,958
- Gross operating margin +€16,012
up €16,012, from -€2,812 to €13,200
- Depreciation -€8,105
down €8,105 (-97.0%), from €8,356 to €251
- Taxes +€3,043
new in 2025: €3,043
- Financial income +€2,582
up €2,582 (+106%), from €2,425 to €5,007
- Financial charges -€1,550
down €1,550 (-57.8%), from €2,683 to €1,133
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,560 | €175,371 | +€10,811 | +6.6% |
| Fixed assets | 21/28 | - | €766 | +€766 | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | €766 | +€766 | |
| Furniture and vehicles | 24 | - | €766 | +€766 | |
| Current assets | 29/58 | €164,560 | €174,605 | +€10,045 | +6.1% |
| Amounts receivable within one year | 40/41 | €44,560 | €84,605 | +€40,045 | +89.9% |
| Other amounts receivable | 41 | €44,560 | €84,605 | +€40,045 | +89.9% |
| Deferred charges and accrued income | 490/1 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Total equity and liabilities | 10/49 | €164,560 | €175,371 | +€10,811 | +6.6% |
| Equity | 10/15 | €115,169 | €128,376 | +€13,208 | +11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €107,109 | €120,316 | +€13,208 | +12.3% |
| Provisions and deferred taxes | 16 | €14,200 | €14,200 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,200 | €14,200 | = | 0.0% |
| Taxes | 161 | €14,200 | €14,200 | = | 0.0% |
| Amounts payable | 17/49 | €35,192 | €32,795 | -€2,397 | -6.8% |
| Amounts payable within one year | 42/48 | €35,192 | €32,795 | -€2,397 | -6.8% |
| Financial debts | 43 | €4,994 | €4,492 | -€502 | -10.0% |
| Credit institutions | 430/8 | €4,994 | €4,492 | -€502 | -10.0% |
| Trade debts | 44 | €20,333 | €22,958 | +€2,625 | +12.9% |
| Suppliers | 440/4 | €20,333 | €22,958 | +€2,625 | +12.9% |
| Taxes, remuneration and social security | 45 | €9,705 | €5,345 | -€4,361 | -44.9% |
| Taxes | 450/3 | €9,705 | €5,345 | -€4,361 | -44.9% |
| Other amounts payable | 47/48 | €159 | - | -€159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,356 | €251 | -€8,105 | -97.0% |
| Other operating charges | 640/8 | - | €574 | +€574 | |
| Gross operating margin | 9900 | -€2,812 | €13,200 | +€16,012 | |
| Operating profit (loss) | 9901 | -€11,167 | €12,376 | +€23,543 | |
| Financial income | 75/76B | €2,425 | €5,007 | +€2,582 | +106% |
| Recurring financial income | 75 | €2,425 | €5,007 | +€2,582 | +106% |
| Financial charges | 65/66B | €2,683 | €1,133 | -€1,550 | -57.8% |
| Recurring financial charges | 65 | €2,683 | €1,133 | -€1,550 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,425 | €16,250 | +€27,675 | |
| Income taxes | 67/77 | - | €3,043 | +€3,043 | |
| Profit (loss) for the period | 9904 | -€11,425 | €13,208 | +€24,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,425 | €13,208 | +€24,633 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.