DINEROO: 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.
DINEROO
Largest movements
- Cash -€15,956
down €15,956 (-15.5%), from €103,197 to €87,241
mainly Contributions, distributions and other (-€70,000) and Investment in fixed assets (net) (-€2,064)
- Tangible fixed assets -€12,022
down €12,022 (-11.8%), from €102,031 to €90,009
of which Land and buildings: -€10,861
- Receivables within one year -€3,532
down €3,532 (-24.7%), from €14,325 to €10,793
of which Other amounts receivable: -€3,109
- Profit (loss) carried forward -€42,092
down €42,092 (-21.3%), from €197,377 to €155,285
- Tax, wage and social debts +€9,733
up €9,733 (+113%), from €8,642 to €18,375
- Gross operating margin -€7,443
down €7,443 (-12.7%), from €58,739 to €51,297
- Taxes -€4,786
down €4,786 (-35.1%), from €13,642 to €8,856
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 | €224,749 | €193,063 | -€31,686 | -14.1% |
| Fixed assets | 21/28 | €102,031 | €90,009 | -€12,022 | -11.8% |
| Tangible fixed assets | 22/27 | €102,031 | €90,009 | -€12,022 | -11.8% |
| Land and buildings | 22 | €94,520 | €83,658 | -€10,861 | -11.5% |
| Plant, machinery and equipment | 23 | €1,946 | €3,046 | +€1,100 | +56.5% |
| Furniture and vehicles | 24 | €5,565 | €3,304 | -€2,261 | -40.6% |
| Current assets | 29/58 | €122,718 | €103,054 | -€19,663 | -16.0% |
| Amounts receivable within one year | 40/41 | €14,325 | €10,793 | -€3,532 | -24.7% |
| Trade receivables | 40 | €1,174 | €750 | -€424 | -36.1% |
| Other amounts receivable | 41 | €13,152 | €10,043 | -€3,109 | -23.6% |
| Current investments | 50/53 | €60 | - | -€60 | |
| Cash at bank and in hand | 54/58 | €103,197 | €87,241 | -€15,956 | -15.5% |
| Deferred charges and accrued income | 490/1 | €5,135 | €5,021 | -€115 | -2.2% |
| Total equity and liabilities | 10/49 | €224,749 | €193,063 | -€31,686 | -14.1% |
| Equity | 10/15 | €215,977 | €173,885 | -€42,092 | -19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,377 | €155,285 | -€42,092 | -21.3% |
| Amounts payable | 17/49 | €8,772 | €19,178 | +€10,406 | +119% |
| Amounts payable within one year | 42/48 | €8,772 | €19,178 | +€10,406 | +119% |
| Trade debts | 44 | €129 | €803 | +€673 | +520% |
| Suppliers | 440/4 | €129 | €803 | +€673 | +520% |
| Taxes, remuneration and social security | 45 | €8,642 | €18,375 | +€9,733 | +113% |
| Taxes | 450/3 | €8,642 | €18,375 | +€9,733 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,255 | €14,087 | -€169 | -1.2% |
| Other operating charges | 640/8 | €249 | €120 | -€129 | -51.7% |
| Gross operating margin | 9900 | €58,739 | €51,297 | -€7,443 | -12.7% |
| Operating profit (loss) | 9901 | €44,236 | €37,090 | -€7,146 | -16.2% |
| Financial charges | 65/66B | €347 | €326 | -€21 | -6.0% |
| Recurring financial charges | 65 | €347 | €326 | -€21 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €43,889 | €36,764 | -€7,125 | -16.2% |
| Income taxes | 67/77 | €13,642 | €8,856 | -€4,786 | -35.1% |
| Profit (loss) for the period | 9904 | €30,247 | €27,908 | -€2,339 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,247 | €27,908 | -€2,339 | -7.7% |
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 30 October 2026 via checked.be.