DINES: 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.
DINES
Largest movements
- Cash +€127,100
up €127,100 (+109.2%), from €116,429 to €243,529
mainly Net result for the year (+€166,061) and Tax, wage and social debts (+€62,106)
- Tangible fixed assets +€79,579
up €79,579 (+93.2%), from €85,422 to €165,001
- Receivables within one year +€32,093
up €32,093 (+36.6%), from €87,720 to €119,813
of which Other amounts receivable: +€28,172
- Profit (loss) carried forward +€166,061
up €166,061 (+100.6%), from €165,071 to €331,131
- Tax, wage and social debts +€62,106
up €62,106 (+80.6%), from €77,017 to €139,123
of which Taxes: +€38,404
- Trade debts +€7,404
up €7,404 (+18.9%), from €39,161 to €46,565
- Other debts +€6,994
up €6,994 (+1075.6%), from €650 to €7,644
- Turnover +€402,537
up €402,537 (+48.1%), from €836,651 to €1.2m
- Gross operating margin +€216,842
up €216,842 (+56.2%), from €385,826 to €602,668
- Purchases and services +€174,885
up €174,885 (+37.9%), from €461,636 to €636,520
- Taxes +€44,334
up €44,334 (+380.3%), from €11,657 to €55,991
- Staff costs +€32,850
up €32,850 (+10.9%), from €301,030 to €333,879
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 | €290,261 | €532,523 | +€242,262 | +83.5% |
| Fixed assets | 21/28 | €86,112 | €166,741 | +€80,629 | +93.6% |
| Tangible fixed assets | 22/27 | €85,422 | €165,001 | +€79,579 | +93.2% |
| Furniture and vehicles | 24 | €85,422 | €165,001 | +€79,579 | +93.2% |
| Financial fixed assets | 28 | €690 | €1,740 | +€1,050 | +152.2% |
| Current assets | 29/58 | €204,149 | €365,783 | +€161,634 | +79.2% |
| Amounts receivable within one year | 40/41 | €87,720 | €119,813 | +€32,093 | +36.6% |
| Trade receivables | 40 | €22,735 | €26,656 | +€3,921 | +17.2% |
| Other amounts receivable | 41 | €64,985 | €93,157 | +€28,172 | +43.4% |
| Cash at bank and in hand | 54/58 | €116,429 | €243,529 | +€127,100 | +109.2% |
| Deferred charges and accrued income | 490/1 | - | €2,441 | +€2,441 | |
| Total equity and liabilities | 10/49 | €290,261 | €532,523 | +€242,262 | +83.5% |
| Equity | 10/15 | €173,131 | €339,191 | +€166,061 | +95.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,071 | €331,131 | +€166,061 | +100.6% |
| Amounts payable | 17/49 | €117,130 | €193,332 | +€76,202 | +65.1% |
| Amounts payable within one year | 42/48 | €116,828 | €193,332 | +€76,504 | +65.5% |
| Trade debts | 44 | €39,161 | €46,565 | +€7,404 | +18.9% |
| Suppliers | 440/4 | €39,161 | €46,565 | +€7,404 | +18.9% |
| Taxes, remuneration and social security | 45 | €77,017 | €139,123 | +€62,106 | +80.6% |
| Taxes | 450/3 | €13,164 | €51,568 | +€38,404 | +291.7% |
| Remuneration and social security | 454/9 | €63,853 | €87,555 | +€23,703 | +37.1% |
| Other amounts payable | 47/48 | €650 | €7,644 | +€6,994 | +1075.6% |
| Accrued charges and deferred income | 492/3 | €303 | - | -€303 | |
| Turnover | 70 | €836,651 | €1,239,188 | +€402,537 | +48.1% |
| Non-recurring operating income | 76A | €10,810 | €4,480 | -€6,330 | -58.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €461,636 | €636,520 | +€174,885 | +37.9% |
| Remuneration, social security and pensions | 62 | €301,030 | €333,879 | +€32,850 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,410 | €35,587 | +€5,177 | +17.0% |
| Other operating charges | 640/8 | €8,084 | €10,823 | +€2,738 | +33.9% |
| Gross operating margin | 9900 | €385,826 | €602,668 | +€216,842 | +56.2% |
| Operating profit (loss) | 9901 | €46,302 | €222,379 | +€176,077 | +380.3% |
| Financial income | 75/76B | €1,587 | €1 | -€1,586 | -99.9% |
| Recurring financial income | 75 | €1,587 | €1 | -€1,586 | -99.9% |
| Financial charges | 65/66B | €2,677 | €329 | -€2,348 | -87.7% |
| Recurring financial charges | 65 | €2,677 | €329 | -€2,348 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | €45,212 | €222,051 | +€176,839 | +391.1% |
| Income taxes | 67/77 | €11,657 | €55,991 | +€44,334 | +380.3% |
| Profit (loss) for the period | 9904 | €33,555 | €166,061 | +€132,506 | +394.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,555 | €166,061 | +€132,506 | +394.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.