DINCASSUR 3: 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.
DINCASSUR 3
Largest movements
- Intangible fixed assets -€79,385
down €79,385 (-14.4%), from €549,854 to €470,469
- Cash +€23,552
up €23,552 (+71.9%), from €32,765 to €56,317
mainly Depreciation (+€85,719) and Current portion of long-term debt (+€15,398)
- Receivables within one year +€15,621
up €15,621 (+20.5%), from €76,239 to €91,860
of which Trade receivables: +€15,621
- Debts after one year -€38,199
down €38,199 (-16.7%), from €228,599 to €190,400
- Trade debts -€16,442
down €16,442 (-10.4%), from €158,619 to €142,176
- Current portion of long-term debt +€15,398
up €15,398 (+7.3%), from €210,229 to €225,627
- Gross operating margin -€68,601
down €68,601 (-27.5%), from €249,591 to €180,990
- Staff costs -€61,000
down €61,000 (-44.2%), from €138,057 to €77,057
- Depreciation -€2,866
down €2,866 (-3.2%), from €88,585 to €85,719
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 | €673,715 | €635,119 | -€38,596 | -5.7% |
| Fixed assets | 21/28 | €561,363 | €484,120 | -€77,243 | -13.8% |
| Intangible fixed assets | 21 | €549,854 | €470,469 | -€79,385 | -14.4% |
| Tangible fixed assets | 22/27 | €11,509 | €13,651 | +€2,142 | +18.6% |
| Furniture and vehicles | 24 | €10,000 | €6,456 | -€3,544 | -35.4% |
| Other tangible fixed assets | 26 | €1,509 | €7,195 | +€5,687 | +377% |
| Current assets | 29/58 | €112,352 | €151,000 | +€38,648 | +34.4% |
| Amounts receivable within one year | 40/41 | €76,239 | €91,860 | +€15,621 | +20.5% |
| Trade receivables | 40 | €71,239 | €86,860 | +€15,621 | +21.9% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,765 | €56,317 | +€23,552 | +71.9% |
| Deferred charges and accrued income | 490/1 | €3,348 | €2,823 | -€525 | -15.7% |
| Total equity and liabilities | 10/49 | €673,715 | €635,119 | -€38,596 | -5.7% |
| Equity | 10/15 | €28,895 | €30,106 | +€1,211 | +4.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €8,850 | €8,850 | = | 0.0% |
| Distributable reserves | 133 | €8,850 | €8,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45 | €1,256 | +€1,211 | +2,662% |
| Amounts payable | 17/49 | €644,820 | €605,013 | -€39,806 | -6.2% |
| Amounts payable after more than one year | 17 | €228,599 | €190,400 | -€38,199 | -16.7% |
| Financial debts | 170/4 | €228,599 | €190,400 | -€38,199 | -16.7% |
| Amounts payable within one year | 42/48 | €415,859 | €414,252 | -€1,608 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €210,229 | €225,627 | +€15,398 | +7.3% |
| Trade debts | 44 | €158,619 | €142,176 | -€16,442 | -10.4% |
| Suppliers | 440/4 | €158,619 | €142,176 | -€16,442 | -10.4% |
| Taxes, remuneration and social security | 45 | €23,011 | €17,448 | -€5,563 | -24.2% |
| Taxes | 450/3 | €4,605 | €2,720 | -€1,885 | -40.9% |
| Remuneration and social security | 454/9 | €18,406 | €14,728 | -€3,678 | -20.0% |
| Other amounts payable | 47/48 | €24,000 | €29,000 | +€5,000 | +20.8% |
| Accrued charges and deferred income | 492/3 | €361 | €361 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €138,057 | €77,057 | -€61,000 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,585 | €85,719 | -€2,866 | -3.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €249,591 | €180,990 | -€68,601 | -27.5% |
| Operating profit (loss) | 9901 | €22,561 | €17,814 | -€4,747 | -21.0% |
| Financial income | 75/76B | €26 | €7 | -€19 | -72.2% |
| Recurring financial income | 75 | €26 | €7 | -€19 | -72.2% |
| Financial charges | 65/66B | €16,259 | €15,116 | -€1,143 | -7.0% |
| Recurring financial charges | 65 | €16,259 | €15,116 | -€1,143 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €6,328 | €2,705 | -€3,622 | -57.2% |
| Income taxes | 67/77 | €3,508 | €1,495 | -€2,013 | -57.4% |
| Profit (loss) for the period | 9904 | €2,820 | €1,211 | -€1,609 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,820 | €1,211 | -€1,609 | -57.1% |
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 14 October 2026 via checked.be.