DINCA: 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.
DINCA
Largest movements
- Receivables within one year +€7,084
up €7,084 (+69.9%), from €10,140 to €17,223
- Tangible fixed assets +€4,773
up €4,773 (+87.3%), from €5,465 to €10,238
of which Furniture and vehicles: +€4,093
- Cash -€2,099
down €2,099 (-3.0%), from €70,900 to €68,801
mainly Contributions, distributions and other (-€55,000) and Investment in fixed assets (net) (-€10,497)
- Other debts +€10,000
up €10,000 (+22.2%), from €45,000 to €55,000
- Tax, wage and social debts -€7,144
down €7,144 (-34.7%), from €20,615 to €13,472
- Profit (loss) carried forward +€6,913
up €6,913 (+38.4%), from €18,009 to €24,922
- Gross operating margin +€15,274
up €15,274 (+21.6%), from €70,658 to €85,931
- Depreciation -€9,142
down €9,142 (-61.5%), from €14,867 to €5,724
- Taxes +€3,437
up €3,437 (+25.6%), from €13,401 to €16,838
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 | €86,766 | €96,541 | +€9,775 | +11.3% |
| Fixed assets | 21/28 | €5,465 | €10,238 | +€4,773 | +87.3% |
| Tangible fixed assets | 22/27 | €5,465 | €10,238 | +€4,773 | +87.3% |
| Plant, machinery and equipment | 23 | - | €470 | +€470 | |
| Furniture and vehicles | 24 | €5,465 | €9,557 | +€4,093 | +74.9% |
| Other tangible fixed assets | 26 | - | €210 | +€210 | |
| Current assets | 29/58 | €81,301 | €86,303 | +€5,002 | +6.2% |
| Amounts receivable within one year | 40/41 | €10,140 | €17,223 | +€7,084 | +69.9% |
| Trade receivables | 40 | €10,140 | €17,223 | +€7,084 | +69.9% |
| Cash at bank and in hand | 54/58 | €70,900 | €68,801 | -€2,099 | -3.0% |
| Deferred charges and accrued income | 490/1 | €261 | €278 | +€18 | +6.8% |
| Total equity and liabilities | 10/49 | €86,766 | €96,541 | +€9,775 | +11.3% |
| Equity | 10/15 | €21,009 | €27,922 | +€6,913 | +32.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,009 | €24,922 | +€6,913 | +38.4% |
| Amounts payable | 17/49 | €65,757 | €68,619 | +€2,862 | +4.4% |
| Amounts payable within one year | 42/48 | €65,757 | €68,619 | +€2,862 | +4.4% |
| Trade debts | 44 | €141 | €147 | +€6 | +4.1% |
| Suppliers | 440/4 | €141 | €147 | +€6 | +4.1% |
| Taxes, remuneration and social security | 45 | €20,615 | €13,472 | -€7,144 | -34.7% |
| Taxes | 450/3 | €20,615 | €13,472 | -€7,144 | -34.7% |
| Other amounts payable | 47/48 | €45,000 | €55,000 | +€10,000 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,867 | €5,724 | -€9,142 | -61.5% |
| Other operating charges | 640/8 | €896 | €1,102 | +€205 | +22.9% |
| Gross operating margin | 9900 | €70,658 | €85,931 | +€15,274 | +21.6% |
| Operating profit (loss) | 9901 | €54,895 | €79,105 | +€24,211 | +44.1% |
| Financial charges | 65/66B | €303 | €354 | +€51 | +16.8% |
| Recurring financial charges | 65 | €303 | €354 | +€51 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €54,591 | €78,751 | +€24,160 | +44.3% |
| Income taxes | 67/77 | €13,401 | €16,838 | +€3,437 | +25.6% |
| Profit (loss) for the period | 9904 | €41,190 | €61,913 | +€20,723 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,190 | €61,913 | +€20,723 | +50.3% |
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 8 October 2026 via checked.be.