DINE 'N ICE: 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.
DINE 'N ICE
Largest movements
- Tangible fixed assets -€41,966
down €41,966 (-5.8%), from €720,458 to €678,492
of which Land and buildings: -€39,708
- Cash -€26,531
down €26,531 (-71.5%), from €37,082 to €10,551
mainly Net result for the year (-€66,759) and Debts after one year (-€39,879)
- Deferred charges and accrued income -€17,861
down €17,861 (-74.1%), from €24,092 to €6,232
- Reserves -€95,778
down €95,778 (-30.6%), from €313,204 to €217,426
of which Distributable reserves: -€95,778
- Debts after one year -€39,879
down €39,879 (-10.9%), from €367,141 to €327,262
- Profit (loss) carried forward +€29,019
no longer reported in 2025 (was -€29,019)
- Tax, wage and social debts +€9,116
up €9,116 (+78.7%), from €11,590 to €20,706
of which Remuneration and social security: +€5,276
- Gross operating margin -€22,695
down €22,695 (-13.5%), from €168,580 to €145,885
- Staff costs +€20,250
up €20,250 (+17.6%), from €114,939 to €135,189
- Depreciation -€2,243
down €2,243 (-3.7%), from €60,583 to €58,340
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 | €825,115 | €732,045 | -€93,070 | -11.3% |
| Fixed assets | 21/28 | €720,458 | €678,492 | -€41,966 | -5.8% |
| Tangible fixed assets | 22/27 | €720,458 | €678,492 | -€41,966 | -5.8% |
| Land and buildings | 22 | €687,414 | €647,706 | -€39,708 | -5.8% |
| Plant, machinery and equipment | 23 | €28,208 | €27,700 | -€508 | -1.8% |
| Furniture and vehicles | 24 | €4,836 | €3,087 | -€1,749 | -36.2% |
| Current assets | 29/58 | €104,657 | €53,552 | -€51,104 | -48.8% |
| Stocks and contracts in progress | 3 | €9,264 | €9,240 | -€24 | -0.3% |
| Stocks | 30/36 | €9,264 | €9,240 | -€24 | -0.3% |
| Amounts receivable within one year | 40/41 | €34,218 | €27,530 | -€6,689 | -19.5% |
| Trade receivables | 40 | - | €5,693 | +€5,693 | |
| Other amounts receivable | 41 | €34,218 | €21,837 | -€12,381 | -36.2% |
| Cash at bank and in hand | 54/58 | €37,082 | €10,551 | -€26,531 | -71.5% |
| Deferred charges and accrued income | 490/1 | €24,092 | €6,232 | -€17,861 | -74.1% |
| Total equity and liabilities | 10/49 | €825,115 | €732,045 | -€93,070 | -11.3% |
| Equity | 10/15 | €314,185 | €247,426 | -€66,759 | -21.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €313,204 | €217,426 | -€95,778 | -30.6% |
| Tax-exempt reserves | 132 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €282,204 | €186,426 | -€95,778 | -33.9% |
| Profit (loss) carried forward | 14 | -€29,019 | - | +€29,019 | |
| Amounts payable | 17/49 | €510,930 | €484,618 | -€26,311 | -5.1% |
| Amounts payable after more than one year | 17 | €367,141 | €327,262 | -€39,879 | -10.9% |
| Financial debts | 170/4 | €367,141 | €327,262 | -€39,879 | -10.9% |
| Amounts payable within one year | 42/48 | €143,588 | €157,357 | +€13,768 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €54,827 | €54,302 | -€525 | -1.0% |
| Trade debts | 44 | €11,486 | €13,493 | +€2,007 | +17.5% |
| Suppliers | 440/4 | €11,486 | €13,493 | +€2,007 | +17.5% |
| Taxes, remuneration and social security | 45 | €11,590 | €20,706 | +€9,116 | +78.7% |
| Taxes | 450/3 | €400 | €4,240 | +€3,840 | +960% |
| Remuneration and social security | 454/9 | €11,190 | €16,467 | +€5,276 | +47.1% |
| Other amounts payable | 47/48 | €65,686 | €68,855 | +€3,170 | +4.8% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Remuneration, social security and pensions | 62 | €114,939 | €135,189 | +€20,250 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,583 | €58,340 | -€2,243 | -3.7% |
| Other operating charges | 640/8 | €8,502 | €6,853 | -€1,650 | -19.4% |
| Gross operating margin | 9900 | €168,580 | €145,885 | -€22,695 | -13.5% |
| Operating profit (loss) | 9901 | -€15,445 | -€54,497 | -€39,052 | -253% |
| Financial income | 75/76B | €1 | €13 | +€12 | +1,041% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1,041% |
| Financial charges | 65/66B | €13,575 | €12,276 | -€1,300 | -9.6% |
| Recurring financial charges | 65 | €13,575 | €12,276 | -€1,300 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€29,019 | -€66,759 | -€37,740 | -130% |
| Profit (loss) for the period | 9904 | -€29,019 | -€66,759 | -€37,740 | -130% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,019 | -€66,759 | -€37,740 | -130% |
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 29 October 2026 via checked.be.