DINGIE: 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.
DINGIE
Largest movements
- Intangible fixed assets -€566,633
down €566,633 (-25.5%), from €2.2m to €1.7m
- Receivables within one year +€565,629
up €565,629 (+32.2%), from €1.8m to €2.3m
of which Other amounts receivable: +€382,878
- Cash +€467,797
up €467,797 (+19.6%), from €2.4m to €2.9m
mainly Depreciation (+€8.3m) and Current portion of long-term debt (+€1.0m)
- Deferred charges and accrued income -€242,242
down €242,242 (-99.2%), from €244,312 to €2,070
- Current portion of long-term debt +€1.0m
new in 2025: €1.0m
- Accrued charges and deferred income -€982,571
down €982,571 (-46.5%), from €2.1m to €1.1m
- Reserves +€339,948
up €339,948 (+114.7%), from €296,435 to €636,383
- Trade debts -€188,989
down €188,989 (-11.7%), from €1.6m to €1.4m
- Investment grants +€121,971
up €121,971 (+6.9%), from €1.8m to €1.9m
- Depreciation +€5.3m
up €5.3m (+178.4%), from €3.0m to €8.3m
- Gross operating margin +€5.1m
up €5.1m (+138.5%), from €3.7m to €8.8m
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 | €6,639,539 | €6,869,518 | +€229,979 | +3.5% |
| Fixed assets | 21/28 | €2,249,332 | €1,688,127 | -€561,205 | -24.9% |
| Intangible fixed assets | 21 | €2,222,377 | €1,655,744 | -€566,633 | -25.5% |
| Tangible fixed assets | 22/27 | €14,249 | €27,903 | +€13,654 | +95.8% |
| Plant, machinery and equipment | 23 | €5,293 | €13,168 | +€7,874 | +148.8% |
| Furniture and vehicles | 24 | €8,956 | €14,735 | +€5,779 | +64.5% |
| Financial fixed assets | 28 | €12,705 | €4,480 | -€8,225 | -64.7% |
| Current assets | 29/58 | €4,390,208 | €5,181,391 | +€791,184 | +18.0% |
| Amounts receivable within one year | 40/41 | €1,755,635 | €2,321,264 | +€565,629 | +32.2% |
| Trade receivables | 40 | €1,241,127 | €1,423,877 | +€182,750 | +14.7% |
| Other amounts receivable | 41 | €514,509 | €897,387 | +€382,878 | +74.4% |
| Cash at bank and in hand | 54/58 | €2,390,261 | €2,858,058 | +€467,797 | +19.6% |
| Deferred charges and accrued income | 490/1 | €244,312 | €2,070 | -€242,242 | -99.2% |
| Total equity and liabilities | 10/49 | €6,639,539 | €6,869,518 | +€229,979 | +3.5% |
| Equity | 10/15 | €2,210,450 | €2,672,369 | +€461,919 | +20.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €296,435 | €636,383 | +€339,948 | +114.7% |
| Distributable reserves | 133 | €296,435 | €636,383 | +€339,948 | +114.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €1,764,015 | €1,885,986 | +€121,971 | +6.9% |
| Provisions and deferred taxes | 16 | €671,338 | €628,662 | -€42,676 | -6.4% |
| Deferred taxes | 168 | €671,338 | €628,662 | -€42,676 | -6.4% |
| Amounts payable | 17/49 | €3,757,751 | €3,568,487 | -€189,264 | -5.0% |
| Amounts payable within one year | 42/48 | €1,644,644 | €2,437,951 | +€793,307 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,000,000 | +€1.0m | |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,615,229 | €1,426,240 | -€188,989 | -11.7% |
| Suppliers | 440/4 | €1,615,229 | €1,426,240 | -€188,989 | -11.7% |
| Taxes, remuneration and social security | 45 | €25,031 | €11,559 | -€13,471 | -53.8% |
| Taxes | 450/3 | €21,983 | €319 | -€21,665 | -98.6% |
| Remuneration and social security | 454/9 | €3,047 | €11,240 | +€8,193 | +268.9% |
| Other amounts payable | 47/48 | €4,384 | €152 | -€4,232 | -96.5% |
| Accrued charges and deferred income | 492/3 | €2,113,107 | €1,130,536 | -€982,571 | -46.5% |
| Remuneration, social security and pensions | 62 | €36,392 | €42,251 | +€5,859 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,976,895 | €8,286,268 | +€5.3m | +178.4% |
| Other operating charges | 640/8 | €8,577 | €1,575 | -€7,002 | -81.6% |
| Non-recurring operating charges | 66A | €135,882 | €65 | -€135,817 | -100.0% |
| Gross operating margin | 9900 | €3,699,865 | €8,824,564 | +€5.1m | +138.5% |
| Operating profit (loss) | 9901 | €542,119 | €494,405 | -€47,713 | -8.8% |
| Financial income | 75/76B | €34,107 | €5,386 | -€28,720 | -84.2% |
| Recurring financial income | 75 | €34,107 | €5,386 | -€28,720 | -84.2% |
| Financial charges | 65/66B | €25,635 | €23,418 | -€2,217 | -8.6% |
| Recurring financial charges | 65 | €25,635 | €23,418 | -€2,217 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €550,590 | €476,374 | -€74,216 | -13.5% |
| Income taxes | 67/77 | €146,965 | €136,426 | -€10,539 | -7.2% |
| Profit (loss) for the period | 9904 | €403,625 | €339,948 | -€63,677 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €403,625 | €339,948 | -€63,677 | -15.8% |
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 2 October 2026 via checked.be.