Diné: 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.
Diné
Largest movements
- Receivables within one year +€9,740
up €9,740 (+41.2%), from €23,630 to €33,370
- Cash -€5,965
down €5,965 (-38.9%), from €15,315 to €9,350
mainly Receivables within one year (-€9,740) and Net result for the year (-€5,590)
- Tangible fixed assets -€5,730
down €5,730 (-22.0%), from €26,052 to €20,322
of which Furniture and vehicles: -€4,099
- Stocks and contracts -€1,464
down €1,464 (-28.7%), from €5,105 to €3,640
- Other debts +€9,648
up €9,648 (+51.0%), from €18,901 to €28,548
- Profit (loss) carried forward -€5,590
down €5,590 (-29.7%), from -€18,803 to -€24,393
- Current portion of long-term debt -€2,772
down €2,772 (-74.7%), from €3,709 to €937
- Tax, wage and social debts -€2,032
down €2,032 (-18.0%), from €11,282 to €9,250
of which Remuneration and social security: -€2,461
- Trade debts -€1,831
down €1,831 (-4.6%), from €39,473 to €37,642
- Staff costs +€22,357
up €22,357 (+50.6%), from €44,180 to €66,537
- Gross operating margin +€17,766
up €17,766 (+30.0%), from €59,181 to €76,947
- Financial charges -€6,187
down €6,187 (-55.2%), from €11,202 to €5,015
of which Non-recurring financial charges: -€6,500
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 | €74,103 | €70,597 | -€3,506 | -4.7% |
| Fixed assets | 21/28 | €29,659 | €23,629 | -€6,030 | -20.3% |
| Intangible fixed assets | 21 | €1,099 | €799 | -€300 | -27.3% |
| Tangible fixed assets | 22/27 | €26,052 | €20,322 | -€5,730 | -22.0% |
| Plant, machinery and equipment | 23 | €12,361 | €11,829 | -€533 | -4.3% |
| Furniture and vehicles | 24 | €4,984 | €885 | -€4,099 | -82.2% |
| Other tangible fixed assets | 26 | €8,707 | €7,609 | -€1,098 | -12.6% |
| Financial fixed assets | 28 | €2,508 | €2,508 | = | 0.0% |
| Current assets | 29/58 | €44,444 | €46,968 | +€2,524 | +5.7% |
| Stocks and contracts in progress | 3 | €5,105 | €3,640 | -€1,464 | -28.7% |
| Stocks | 30/36 | €5,105 | €3,640 | -€1,464 | -28.7% |
| Amounts receivable within one year | 40/41 | €23,630 | €33,370 | +€9,740 | +41.2% |
| Trade receivables | 40 | €23,630 | €33,370 | +€9,740 | +41.2% |
| Cash at bank and in hand | 54/58 | €15,315 | €9,350 | -€5,965 | -38.9% |
| Deferred charges and accrued income | 490/1 | €395 | €608 | +€213 | +54.0% |
| Total equity and liabilities | 10/49 | €74,103 | €70,597 | -€3,506 | -4.7% |
| Equity | 10/15 | -€203 | -€5,793 | -€5,590 | -2752.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,803 | -€24,393 | -€5,590 | -29.7% |
| Amounts payable | 17/49 | €74,306 | €76,390 | +€2,084 | +2.8% |
| Amounts payable after more than one year | 17 | €937 | - | -€937 | |
| Financial debts | 170/4 | €937 | - | -€937 | |
| Amounts payable within one year | 42/48 | €73,364 | €76,377 | +€3,013 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €3,709 | €937 | -€2,772 | -74.7% |
| Trade debts | 44 | €39,473 | €37,642 | -€1,831 | -4.6% |
| Suppliers | 440/4 | €39,473 | €37,642 | -€1,831 | -4.6% |
| Taxes, remuneration and social security | 45 | €11,282 | €9,250 | -€2,032 | -18.0% |
| Taxes | 450/3 | €1,901 | €2,331 | +€430 | +22.6% |
| Remuneration and social security | 454/9 | €9,381 | €6,919 | -€2,461 | -26.2% |
| Other amounts payable | 47/48 | €18,901 | €28,548 | +€9,648 | +51.0% |
| Accrued charges and deferred income | 492/3 | €5 | €13 | +€7 | +138.3% |
| Remuneration, social security and pensions | 62 | €44,180 | €66,537 | +€22,357 | +50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,995 | €9,731 | +€735 | +8.2% |
| Other operating charges | 640/8 | €1,066 | €1,429 | +€363 | +34.1% |
| Gross operating margin | 9900 | €59,181 | €76,947 | +€17,766 | +30.0% |
| Operating profit (loss) | 9901 | €4,940 | -€750 | -€5,690 | |
| Financial income | 75/76B | €1 | €175 | +€174 | +14883.8% |
| Recurring financial income | 75 | €1 | €175 | +€174 | +14883.8% |
| Financial charges | 65/66B | €11,202 | €5,015 | -€6,187 | -55.2% |
| Recurring financial charges | 65 | €4,702 | €5,015 | +€313 | +6.7% |
| Non-recurring financial charges | 66B | €6,500 | - | -€6,500 | |
| Profit (loss) for the period before taxes | 9903 | -€6,261 | -€5,590 | +€671 | +10.7% |
| Profit (loss) for the period | 9904 | -€6,261 | -€5,590 | +€671 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,261 | -€5,590 | +€671 | +10.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.