Dingenen & Co: 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.
Dingenen & Co
Largest movements
- Tangible fixed assets -€35,793
down €35,793 (-16.8%), from €212,925 to €177,131
- Cash +€6,547
up €6,547 (+154%), from €4,251 to €10,798
mainly Depreciation (+€37,529) and Net result for the year (+€13,280)
- Debts after one year -€35,220
down €35,220 (-25.2%), from €139,877 to €104,657
- Profit (loss) carried forward +€13,280
up €13,280 (+21.8%), from -€60,951 to -€47,671
- Short-term financial debts -€8,990
down €8,990 (-24.4%), from €36,859 to €27,868
of which Other loans: -€9,000
- Trade debts +€5,253
up €5,253 (+40.3%), from €13,036 to €18,289
- Other debts -€3,311
down €3,311 (-6.5%), from €51,168 to €47,857
- Financial charges -€3,107
down €3,107 (-31.5%), from €9,850 to €6,744
- Depreciation -€2,875
down €2,875 (-7.1%), from €40,404 to €37,529
- Gross operating margin +€2,074
up €2,074 (+3.5%), from €59,022 to €61,096
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 | €250,996 | €223,196 | -€27,799 | -11.1% |
| Fixed assets | 21/28 | €215,000 | €179,206 | -€35,793 | -16.6% |
| Tangible fixed assets | 22/27 | €212,925 | €177,131 | -€35,793 | -16.8% |
| Land and buildings | 22 | €154,760 | €137,189 | -€17,571 | -11.4% |
| Plant, machinery and equipment | 23 | €29,262 | €19,916 | -€9,347 | -31.9% |
| Furniture and vehicles | 24 | €28,902 | €20,027 | -€8,876 | -30.7% |
| Financial fixed assets | 28 | €2,075 | €2,075 | = | 0.0% |
| Current assets | 29/58 | €35,996 | €43,990 | +€7,994 | +22.2% |
| Stocks and contracts in progress | 3 | €11,887 | €11,898 | +€11 | +0.1% |
| Stocks | 30/36 | €11,887 | €11,898 | +€11 | +0.1% |
| Amounts receivable within one year | 40/41 | €13,613 | €14,550 | +€938 | +6.9% |
| Trade receivables | 40 | €5,560 | €7,733 | +€2,173 | +39.1% |
| Other amounts receivable | 41 | €8,053 | €6,818 | -€1,235 | -15.3% |
| Cash at bank and in hand | 54/58 | €4,251 | €10,798 | +€6,547 | +154% |
| Deferred charges and accrued income | 490/1 | €6,245 | €6,743 | +€498 | +8.0% |
| Total equity and liabilities | 10/49 | €250,996 | €223,196 | -€27,799 | -11.1% |
| Equity | 10/15 | -€26,664 | -€13,385 | +€13,280 | +49.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,686 | €15,686 | = | 0.0% |
| Distributable reserves | 133 | €15,686 | €15,686 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,951 | -€47,671 | +€13,280 | +21.8% |
| Amounts payable | 17/49 | €277,660 | €236,581 | -€41,079 | -14.8% |
| Amounts payable after more than one year | 17 | €139,877 | €104,657 | -€35,220 | -25.2% |
| Financial debts | 170/4 | €139,877 | €104,657 | -€35,220 | -25.2% |
| Amounts payable within one year | 42/48 | €136,501 | €131,059 | -€5,442 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €34,357 | €35,220 | +€864 | +2.5% |
| Financial debts | 43 | €36,859 | €27,868 | -€8,990 | -24.4% |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Other loans | 439 | €36,859 | €27,859 | -€9,000 | -24.4% |
| Trade debts | 44 | €13,036 | €18,289 | +€5,253 | +40.3% |
| Suppliers | 440/4 | €13,036 | €18,289 | +€5,253 | +40.3% |
| Taxes, remuneration and social security | 45 | €1,082 | €1,825 | +€743 | +68.6% |
| Taxes | 450/3 | €1,082 | €1,825 | +€743 | +68.6% |
| Other amounts payable | 47/48 | €51,168 | €47,857 | -€3,311 | -6.5% |
| Accrued charges and deferred income | 492/3 | €1,282 | €866 | -€416 | -32.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,404 | €37,529 | -€2,875 | -7.1% |
| Other operating charges | 640/8 | €3,747 | €3,742 | -€4 | -0.1% |
| Non-recurring operating charges | 66A | €633 | €130 | -€504 | -79.5% |
| Gross operating margin | 9900 | €59,022 | €61,096 | +€2,074 | +3.5% |
| Operating profit (loss) | 9901 | €14,238 | €19,695 | +€5,457 | +38.3% |
| Financial income | 75/76B | €202 | €461 | +€258 | +128% |
| Recurring financial income | 75 | €202 | €461 | +€258 | +128% |
| Financial charges | 65/66B | €9,850 | €6,744 | -€3,107 | -31.5% |
| Recurring financial charges | 65 | €9,850 | €6,744 | -€3,107 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €4,590 | €13,412 | +€8,822 | +192% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | €4,462 | €13,280 | +€8,818 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €4,462 | €13,280 | +€8,818 | +198% |
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.