DINGLE: 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.
DINGLE
Largest movements
- Receivables within one year -€18
down €18 (-7.0%), from €260 to €242
- Cash -€4
down €4 (-5.8%), from €75 to €71
mainly Net result for the year (-€518)
- Profit (loss) carried forward -€518
down €518 (-4.6%), from -€11,332 to -€11,851
- Trade debts +€496
up €496 (+295.3%), from €168 to €664
- Other operating charges -€474
no longer reported in 2025 (was €474)
- Gross operating margin -€337
down €337 (-242.7%), from -€139 to -€475
- Financial charges -€70
down €70 (-62.0%), from €113 to €43
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 | €335 | €313 | -€22 | -6.7% |
| Current assets | 29/58 | €335 | €313 | -€22 | -6.7% |
| Amounts receivable within one year | 40/41 | €260 | €242 | -€18 | -7.0% |
| Other amounts receivable | 41 | €260 | €242 | -€18 | -7.0% |
| Cash at bank and in hand | 54/58 | €75 | €71 | -€4 | -5.8% |
| Total equity and liabilities | 10/49 | €335 | €313 | -€22 | -6.7% |
| Equity | 10/15 | -€1,332 | -€1,851 | -€518 | -38.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,332 | -€11,851 | -€518 | -4.6% |
| Amounts payable | 17/49 | €1,668 | €2,164 | +€496 | +29.7% |
| Amounts payable within one year | 42/48 | €1,668 | €2,164 | +€496 | +29.7% |
| Trade debts | 44 | €168 | €664 | +€496 | +295.3% |
| Suppliers | 440/4 | €168 | €664 | +€496 | +295.3% |
| Other amounts payable | 47/48 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €474 | - | -€474 | |
| Gross operating margin | 9900 | -€139 | -€475 | -€337 | -242.7% |
| Operating profit (loss) | 9901 | -€613 | -€475 | +€137 | +22.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €113 | €43 | -€70 | -62.0% |
| Recurring financial charges | 65 | €113 | €43 | -€70 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | -€726 | -€518 | +€207 | +28.6% |
| Profit (loss) for the period | 9904 | -€726 | -€518 | +€207 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€726 | -€518 | +€207 | +28.6% |
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 1 October 2026 via checked.be.