DINER PRIVÉ: 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.
DINER PRIVÉ
Largest movements
- Cash -€422,994
down €422,994 (-86.3%), from €490,297 to €67,303
mainly Net result for the year (-€609,029) and Trade debts (-€181,286)
- Receivables within one year -€71,293
down €71,293 (-22.5%), from €316,536 to €245,243
of which Trade receivables: -€57,992
- Financial fixed assets +€40,020
up €40,020 (+3,794%), from €1,055 to €41,075
- Intangible fixed assets +€15,862
new in 2025: €15,862
- Deferred charges and accrued income +€11,505
up €11,505 (+177%), from €6,492 to €17,998
- Profit (loss) carried forward -€609,029
down €609,029, from €137,165 to -€471,863
- Short-term financial debts +€300,000
new in 2025: €300,000
- Trade debts -€181,286
down €181,286 (-37.4%), from €485,136 to €303,849
- Tax, wage and social debts +€68,664
up €68,664 (+155%), from €44,365 to €113,029
of which Remuneration and social security: +€48,134
- Advances received +€25,000
up €25,000 (+100%), from €25,000 to €50,000
- Gross operating margin -€451,685
down €451,685 (-89.4%), from €505,499 to €53,813
- Staff costs +€114,489
up €114,489 (+22.4%), from €510,785 to €625,274
- Write-downs +€47,617
up €47,617, from -€47,617 to €0
- Other operating charges -€43,742
down €43,742 (-91.3%), from €47,907 to €4,165
- Financial income -€29,964
down €29,964 (-95.0%), from €31,532 to €1,568
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €896,789 | €477,025 | -€419,765 | -46.8% |
| Fixed assets | 21/28 | €55,468 | €111,564 | +€56,096 | +101% |
| Intangible fixed assets | 21 | - | €15,862 | +€15,862 | |
| Tangible fixed assets | 22/27 | €54,413 | €54,628 | +€215 | +0.4% |
| Plant, machinery and equipment | 23 | €53,038 | €53,729 | +€691 | +1.3% |
| Furniture and vehicles | 24 | €1,375 | €899 | -€476 | -34.6% |
| Financial fixed assets | 28 | €1,055 | €41,075 | +€40,020 | +3,794% |
| Current assets | 29/58 | €841,321 | €365,461 | -€475,861 | -56.6% |
| Stocks and contracts in progress | 3 | €27,996 | €34,916 | +€6,920 | +24.7% |
| Stocks | 30/36 | €27,996 | €34,916 | +€6,920 | +24.7% |
| Amounts receivable within one year | 40/41 | €316,536 | €245,243 | -€71,293 | -22.5% |
| Trade receivables | 40 | €280,147 | €222,155 | -€57,992 | -20.7% |
| Other amounts receivable | 41 | €36,389 | €23,089 | -€13,301 | -36.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €490,297 | €67,303 | -€422,994 | -86.3% |
| Deferred charges and accrued income | 490/1 | €6,492 | €17,998 | +€11,505 | +177% |
| Total equity and liabilities | 10/49 | €896,789 | €477,025 | -€419,765 | -46.8% |
| Equity | 10/15 | €273,591 | -€335,438 | -€609,029 | |
| Contributions | 10/11 | €124,023 | €124,023 | = | 0.0% |
| Capital | 10 | €124,023 | €124,023 | = | 0.0% |
| Issued capital | 100 | €124,023 | €124,023 | = | 0.0% |
| Reserves | 13 | €12,402 | €12,402 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,402 | €12,402 | = | 0.0% |
| Legal reserve | 130 | €12,402 | €12,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,165 | -€471,863 | -€609,029 | |
| Amounts payable | 17/49 | €623,199 | €812,463 | +€189,264 | +30.4% |
| Amounts payable within one year | 42/48 | €554,501 | €766,878 | +€212,378 | +38.3% |
| Financial debts | 43 | - | €300,000 | +€300,000 | |
| Other loans | 439 | - | €300,000 | +€300,000 | |
| Trade debts | 44 | €485,136 | €303,849 | -€181,286 | -37.4% |
| Suppliers | 440/4 | €485,136 | €303,849 | -€181,286 | -37.4% |
| Advances received on contracts in progress | 46 | €25,000 | €50,000 | +€25,000 | +100% |
| Taxes, remuneration and social security | 45 | €44,365 | €113,029 | +€68,664 | +155% |
| Taxes | 450/3 | €31 | €20,561 | +€20,530 | +66,504% |
| Remuneration and social security | 454/9 | €44,334 | €92,468 | +€48,134 | +109% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €68,698 | €45,584 | -€23,113 | -33.6% |
| Non-recurring operating income | 76A | €5,250 | €520 | -€4,730 | -90.1% |
| Remuneration, social security and pensions | 62 | €510,785 | €625,274 | +€114,489 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,388 | €17,641 | -€747 | -4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€47,617 | €0 | +€47,617 | |
| Other operating charges | 640/8 | €47,907 | €4,165 | -€43,742 | -91.3% |
| Non-recurring operating charges | 66A | €1,111 | €10,729 | +€9,618 | +866% |
| Gross operating margin | 9900 | €505,499 | €53,813 | -€451,685 | -89.4% |
| Operating profit (loss) | 9901 | -€25,075 | -€603,995 | -€578,921 | -2,309% |
| Financial income | 75/76B | €31,532 | €1,568 | -€29,964 | -95.0% |
| Recurring financial income | 75 | €31,532 | €1,568 | -€29,964 | -95.0% |
| Financial charges | 65/66B | €4,193 | €5,993 | +€1,800 | +42.9% |
| Recurring financial charges | 65 | €4,193 | €5,993 | +€1,800 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €2,264 | -€608,421 | -€610,685 | |
| Income taxes | 67/77 | €3,959 | €608 | -€3,351 | -84.6% |
| Profit (loss) for the period | 9904 | -€1,694 | -€609,029 | -€607,334 | -35,842% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,694 | -€609,029 | -€607,334 | -35,842% |
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 23 October 2026 via checked.be.