DINC: 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.
DINC
Largest movements
- Stocks and contracts +€53,766
up €53,766 (+45.1%), from €119,152 to €172,918
- Tangible fixed assets -€3,030
down €3,030 (-40.1%), from €7,547 to €4,517
- Debts after one year +€50,613
up €50,613 (+29.8%), from €170,000 to €220,613
- Other debts -€37,705
down €37,705 (-92.2%), from €40,914 to €3,209
- Trade debts +€28,206
up €28,206 (+162.5%), from €17,353 to €45,559
- Tax, wage and social debts +€6,694
up €6,694 (+28.1%), from €23,805 to €30,499
of which Remuneration and social security: +€4,617
- Profit (loss) carried forward +€4,367
up €4,367 (+5.2%), from -€83,802 to -€79,435
- Turnover +€97,912
up €97,912 (+32.2%), from €303,976 to €401,888
- Purchases and services +€88,438
up €88,438 (+34.7%), from €254,739 to €343,177
- Gross operating margin +€10,115
up €10,115 (+20.2%), from €50,070 to €60,185
- Staff costs +€8,331
up €8,331 (+20.5%), from €40,581 to €48,912
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 | €179,270 | €230,445 | +€51,175 | +28.5% |
| Fixed assets | 21/28 | €12,547 | €9,517 | -€3,030 | -24.1% |
| Tangible fixed assets | 22/27 | €7,547 | €4,517 | -€3,030 | -40.1% |
| Plant, machinery and equipment | 23 | €7,547 | €4,517 | -€3,030 | -40.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €166,723 | €220,927 | +€54,204 | +32.5% |
| Stocks and contracts in progress | 3 | €119,152 | €172,918 | +€53,766 | +45.1% |
| Stocks | 30/36 | €119,152 | €172,918 | +€53,766 | +45.1% |
| Amounts receivable within one year | 40/41 | €34,149 | €35,356 | +€1,207 | +3.5% |
| Trade receivables | 40 | €34,149 | €35,356 | +€1,207 | +3.5% |
| Cash at bank and in hand | 54/58 | €13,422 | €12,653 | -€769 | -5.7% |
| Total equity and liabilities | 10/49 | €179,270 | €230,445 | +€51,175 | +28.5% |
| Equity | 10/15 | -€73,802 | -€69,435 | +€4,367 | +5.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,802 | -€79,435 | +€4,367 | +5.2% |
| Amounts payable | 17/49 | €253,072 | €299,880 | +€46,808 | +18.5% |
| Amounts payable after more than one year | 17 | €170,000 | €220,613 | +€50,613 | +29.8% |
| Financial debts | 170/4 | €170,000 | €220,613 | +€50,613 | +29.8% |
| Amounts payable within one year | 42/48 | €82,072 | €79,267 | -€2,805 | -3.4% |
| Trade debts | 44 | €17,353 | €45,559 | +€28,206 | +162.5% |
| Suppliers | 440/4 | €17,353 | €45,559 | +€28,206 | +162.5% |
| Taxes, remuneration and social security | 45 | €23,805 | €30,499 | +€6,694 | +28.1% |
| Taxes | 450/3 | €13,492 | €15,570 | +€2,077 | +15.4% |
| Remuneration and social security | 454/9 | €10,312 | €14,929 | +€4,617 | +44.8% |
| Other amounts payable | 47/48 | €40,914 | €3,209 | -€37,705 | -92.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Turnover | 70 | €303,976 | €401,888 | +€97,912 | +32.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €254,739 | €343,177 | +€88,438 | +34.7% |
| Remuneration, social security and pensions | 62 | €40,581 | €48,912 | +€8,331 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,030 | €3,030 | = | 0.0% |
| Other operating charges | 640/8 | €3,508 | €2,746 | -€761 | -21.7% |
| Gross operating margin | 9900 | €50,070 | €60,185 | +€10,115 | +20.2% |
| Operating profit (loss) | 9901 | €2,952 | €5,497 | +€2,545 | +86.2% |
| Financial income | 75/76B | €190 | €3 | -€187 | -98.4% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -46.4% |
| Non-recurring financial income | 76B | €184 | - | -€184 | |
| Financial charges | 65/66B | €1,084 | €1,133 | +€49 | +4.5% |
| Recurring financial charges | 65 | €1,084 | €1,133 | +€49 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €2,058 | €4,367 | +€2,310 | +112.2% |
| Profit (loss) for the period | 9904 | €2,058 | €4,367 | +€2,310 | +112.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,058 | €4,367 | +€2,310 | +112.2% |
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 11 October 2026 via checked.be.