DINH VAN BE: 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.
DINH VAN BE
Largest movements
- Intangible fixed assets -€128,610
down €128,610 (-17.0%), from €755,182 to €626,572
- Cash +€128,362
up €128,362 (+22.9%), from €560,294 to €688,656
mainly Net result for the year (+€366,388) and Depreciation (+€246,457)
- Stocks and contracts +€59,198
up €59,198 (+11.4%), from €519,608 to €578,806
- Tangible fixed assets -€43,249
down €43,249 (-9.6%), from €451,579 to €408,330
of which Other tangible fixed assets: -€35,264
- Deferred charges and accrued income -€25,403
down €25,403 (-62.7%), from €40,505 to €15,102
- Debts after one year -€576,868
down €576,868 (-32.1%), from €1.8m to €1.2m
of which Other amounts payable: -€376,521
- Reserves +€500,000
new in 2025: €500,000
- Profit (loss) carried forward -€133,612
down €133,612 (-88.7%), from €150,618 to €17,006
- Trade debts +€119,566
up €119,566 (+94.6%), from €126,404 to €245,970
- Tax, wage and social debts +€54,518
up €54,518 (+46.7%), from €116,659 to €171,177
of which Taxes: +€33,765
- Gross operating margin +€257,152
up €257,152 (+26.4%), from €972,353 to €1.2m
- Taxes +€70,247
up €70,247 (+125%), from €56,059 to €126,306
- Staff costs +€15,614
up €15,614 (+3.9%), from €400,007 to €415,621
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 | €2,499,128 | €2,466,244 | -€32,884 | -1.3% |
| Fixed assets | 21/28 | €1,339,143 | €1,167,976 | -€171,167 | -12.8% |
| Intangible fixed assets | 21 | €755,182 | €626,572 | -€128,610 | -17.0% |
| Tangible fixed assets | 22/27 | €451,579 | €408,330 | -€43,249 | -9.6% |
| Furniture and vehicles | 24 | €31,697 | €23,712 | -€7,985 | -25.2% |
| Other tangible fixed assets | 26 | €419,882 | €384,618 | -€35,264 | -8.4% |
| Financial fixed assets | 28 | €132,382 | €133,075 | +€693 | +0.5% |
| Current assets | 29/58 | €1,159,985 | €1,298,268 | +€138,283 | +11.9% |
| Stocks and contracts in progress | 3 | €519,608 | €578,806 | +€59,198 | +11.4% |
| Stocks | 30/36 | €519,608 | €578,806 | +€59,198 | +11.4% |
| Amounts receivable within one year | 40/41 | €39,578 | €15,703 | -€23,875 | -60.3% |
| Trade receivables | 40 | €38,808 | €15,015 | -€23,793 | -61.3% |
| Other amounts receivable | 41 | €770 | €688 | -€82 | -10.6% |
| Cash at bank and in hand | 54/58 | €560,294 | €688,656 | +€128,362 | +22.9% |
| Deferred charges and accrued income | 490/1 | €40,505 | €15,102 | -€25,403 | -62.7% |
| Total equity and liabilities | 10/49 | €2,499,128 | €2,466,244 | -€32,884 | -1.3% |
| Equity | 10/15 | €250,618 | €617,006 | +€366,388 | +146% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | - | €500,000 | +€500,000 | |
| Distributable reserves | 133 | - | €500,000 | +€500,000 | |
| Profit (loss) carried forward | 14 | €150,618 | €17,006 | -€133,612 | -88.7% |
| Amounts payable | 17/49 | €2,248,510 | €1,849,238 | -€399,272 | -17.8% |
| Amounts payable after more than one year | 17 | €1,794,876 | €1,218,008 | -€576,868 | -32.1% |
| Financial debts | 170/4 | €609,355 | €409,008 | -€200,347 | -32.9% |
| Other amounts payable | 178/9 | €1,185,521 | €809,000 | -€376,521 | -31.8% |
| Amounts payable within one year | 42/48 | €453,634 | €631,230 | +€177,596 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €191,891 | €200,348 | +€8,457 | +4.4% |
| Trade debts | 44 | €126,404 | €245,970 | +€119,566 | +94.6% |
| Suppliers | 440/4 | €126,404 | €245,970 | +€119,566 | +94.6% |
| Advances received on contracts in progress | 46 | €18,680 | €13,736 | -€4,944 | -26.5% |
| Taxes, remuneration and social security | 45 | €116,659 | €171,177 | +€54,518 | +46.7% |
| Taxes | 450/3 | €91,401 | €125,166 | +€33,765 | +36.9% |
| Remuneration and social security | 454/9 | €25,258 | €46,011 | +€20,753 | +82.2% |
| Remuneration, social security and pensions | 62 | €400,007 | €415,621 | +€15,614 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244,489 | €246,457 | +€1,968 | +0.8% |
| Other operating charges | 640/8 | €9,134 | €10,343 | +€1,209 | +13.2% |
| Gross operating margin | 9900 | €972,353 | €1,229,505 | +€257,152 | +26.4% |
| Operating profit (loss) | 9901 | €318,723 | €557,084 | +€238,361 | +74.8% |
| Financial income | 75/76B | €246 | €6 | -€240 | -97.7% |
| Recurring financial income | 75 | €246 | €6 | -€240 | -97.7% |
| Financial charges | 65/66B | €65,030 | €64,395 | -€635 | -1.0% |
| Recurring financial charges | 65 | €65,030 | €64,395 | -€635 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €253,939 | €492,695 | +€238,756 | +94.0% |
| Income taxes | 67/77 | €56,059 | €126,306 | +€70,247 | +125% |
| Profit (loss) for the period | 9904 | €197,880 | €366,388 | +€168,508 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €197,880 | €366,388 | +€168,508 | +85.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.