DINGEMANS: 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.
DINGEMANS
Largest movements
- Cash +€26,673
up €26,673 (+352.4%), from €7,569 to €34,242
mainly Net result for the year (+€111,576) and Deferred charges and accrued income (+€5,579)
- Deferred charges and accrued income -€5,579
down €5,579 (-73.6%), from €7,582 to €2,003
- Receivables within one year -€684
down €684 (-100.0%), from €684 to €0
- Profit (loss) carried forward +€111,576
up €111,576 (+4.6%), from -€2.4m to -€2.3m
- Other debts -€94,807
down €94,807 (-3.9%), from €2.4m to €2.3m
- Accrued charges and deferred income +€3,649
new in 2025: €3,649
- Financial charges -€25,885
down €25,885 (-99.8%), from €25,930 to €45
- Gross operating margin +€25,198
up €25,198 (+27.5%), from €91,612 to €116,810
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 | €15,835 | €36,246 | +€20,410 | +128.9% |
| Current assets | 29/58 | €15,835 | €36,246 | +€20,410 | +128.9% |
| Amounts receivable within one year | 40/41 | €684 | €0 | -€684 | -100.0% |
| Trade receivables | 40 | €684 | €0 | -€684 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,569 | €34,242 | +€26,673 | +352.4% |
| Deferred charges and accrued income | 490/1 | €7,582 | €2,003 | -€5,579 | -73.6% |
| Total equity and liabilities | 10/49 | €15,835 | €36,246 | +€20,410 | +128.9% |
| Equity | 10/15 | -€2,431,673 | -€2,320,097 | +€111,576 | +4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,437,873 | -€2,326,297 | +€111,576 | +4.6% |
| Amounts payable | 17/49 | €2,447,508 | €2,356,343 | -€91,165 | -3.7% |
| Amounts payable after more than one year | 17 | €16,500 | €16,500 | = | 0.0% |
| Other amounts payable | 178/9 | €16,500 | €16,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,431,008 | €2,336,194 | -€94,814 | -3.9% |
| Trade debts | 44 | €1,000 | €995 | -€5 | -0.5% |
| Suppliers | 440/4 | €1,000 | €995 | -€5 | -0.5% |
| Taxes, remuneration and social security | 45 | €100 | €98 | -€2 | -2.1% |
| Taxes | 450/3 | €100 | €98 | -€2 | -2.1% |
| Other amounts payable | 47/48 | €2,429,909 | €2,335,102 | -€94,807 | -3.9% |
| Accrued charges and deferred income | 492/3 | - | €3,649 | +€3,649 | |
| Other operating charges | 640/8 | €5,798 | €6,091 | +€293 | +5.1% |
| Gross operating margin | 9900 | €91,612 | €116,810 | +€25,198 | +27.5% |
| Operating profit (loss) | 9901 | €85,814 | €110,719 | +€24,905 | +29.0% |
| Financial income | 75/76B | - | €1,000 | +€1,000 | |
| Recurring financial income | 75 | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €25,930 | €45 | -€25,885 | -99.8% |
| Recurring financial charges | 65 | €25,930 | €45 | -€25,885 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €59,885 | €111,674 | +€51,789 | +86.5% |
| Income taxes | 67/77 | €100 | €98 | -€2 | -2.1% |
| Profit (loss) for the period | 9904 | €59,785 | €111,576 | +€51,791 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,785 | €111,576 | +€51,791 | +86.6% |
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 10 October 2026 via checked.be.