DINIMA: 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.
DINIMA
Largest movements
- Cash +€653,147
up €653,147 (+173.2%), from €377,000 to €1.0m
mainly Net result for the year (+€1.0m) and Depreciation (+€310,607)
- Tangible fixed assets +€396,472
up €396,472 (+29.3%), from €1.4m to €1.7m
of which Land and buildings: +€334,334
- Receivables within one year +€144,222
up €144,222 (+43.4%), from €332,641 to €476,863
of which Trade receivables: +€111,087
- Reserves +€851,977
up €851,977 (+86.5%), from €984,998 to €1.8m
of which Distributable reserves: +€851,977
- Trade debts +€279,402
up €279,402 (+222.4%), from €125,612 to €405,014
- Other debts +€35,280
up €35,280 (+29.3%), from €120,595 to €155,876
- Gross operating margin +€685,844
up €685,844 (+45.7%), from €1.5m to €2.2m
- Taxes +€167,375
up €167,375 (+91.9%), from €182,189 to €349,564
- Staff costs +€63,837
up €63,837 (+22.6%), from €282,550 to €346,387
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 | €2,079,475 | €3,277,986 | +€1.2m | +57.6% |
| Fixed assets | 21/28 | €1,352,777 | €1,749,249 | +€396,472 | +29.3% |
| Tangible fixed assets | 22/27 | €1,352,142 | €1,748,614 | +€396,472 | +29.3% |
| Land and buildings | 22 | €530,325 | €864,659 | +€334,334 | +63.0% |
| Plant, machinery and equipment | 23 | €653,317 | €699,020 | +€45,703 | +7.0% |
| Furniture and vehicles | 24 | €168,500 | €184,935 | +€16,435 | +9.8% |
| Financial fixed assets | 28 | €635 | €635 | = | 0.0% |
| Current assets | 29/58 | €726,698 | €1,528,736 | +€802,038 | +110.4% |
| Amounts receivable within one year | 40/41 | €332,641 | €476,863 | +€144,222 | +43.4% |
| Trade receivables | 40 | €325,268 | €436,355 | +€111,087 | +34.2% |
| Other amounts receivable | 41 | €7,373 | €40,508 | +€33,135 | +449.4% |
| Cash at bank and in hand | 54/58 | €377,000 | €1,030,146 | +€653,147 | +173.2% |
| Deferred charges and accrued income | 490/1 | €17,058 | €21,727 | +€4,670 | +27.4% |
| Total equity and liabilities | 10/49 | €2,079,475 | €3,277,986 | +€1.2m | +57.6% |
| Equity | 10/15 | €1,117,907 | €1,969,884 | +€851,977 | +76.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €984,998 | €1,836,974 | +€851,977 | +86.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €983,138 | €1,835,114 | +€851,977 | +86.7% |
| Profit (loss) carried forward | 14 | €114,318 | €114,318 | = | 0.0% |
| Amounts payable | 17/49 | €961,568 | €1,308,101 | +€346,534 | +36.0% |
| Amounts payable after more than one year | 17 | €483,809 | €479,190 | -€4,619 | -1.0% |
| Financial debts | 170/4 | €483,809 | €479,190 | -€4,619 | -1.0% |
| Amounts payable within one year | 42/48 | €476,758 | €826,912 | +€350,153 | +73.4% |
| Current portion of amounts payable after more than one year | 42 | €181,645 | €189,619 | +€7,974 | +4.4% |
| Trade debts | 44 | €125,612 | €405,014 | +€279,402 | +222.4% |
| Suppliers | 440/4 | €125,612 | €405,014 | +€279,402 | +222.4% |
| Taxes, remuneration and social security | 45 | €48,906 | €76,403 | +€27,496 | +56.2% |
| Taxes | 450/3 | €10,499 | €30,185 | +€19,686 | +187.5% |
| Remuneration and social security | 454/9 | €38,408 | €46,218 | +€7,810 | +20.3% |
| Other amounts payable | 47/48 | €120,595 | €155,876 | +€35,280 | +29.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €2,000 | +€1,000 | +100.0% |
| Remuneration, social security and pensions | 62 | €282,550 | €346,387 | +€63,837 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310,358 | €310,607 | +€249 | +0.1% |
| Other operating charges | 640/8 | €163,823 | €155,681 | -€8,142 | -5.0% |
| Non-recurring operating charges | 66A | €573 | €160 | -€413 | -72.0% |
| Gross operating margin | 9900 | €1,500,578 | €2,186,422 | +€685,844 | +45.7% |
| Operating profit (loss) | 9901 | €743,274 | €1,373,587 | +€630,313 | +84.8% |
| Financial income | 75/76B | €2,037 | €3,130 | +€1,093 | +53.6% |
| Recurring financial income | 75 | €1,987 | €3,130 | +€1,143 | +57.5% |
| Non-recurring financial income | 76B | €50 | - | -€50 | |
| Financial charges | 65/66B | €32,408 | €25,177 | -€7,231 | -22.3% |
| Recurring financial charges | 65 | €32,408 | €25,177 | -€7,231 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €712,904 | €1,351,541 | +€638,637 | +89.6% |
| Income taxes | 67/77 | €182,189 | €349,564 | +€167,375 | +91.9% |
| Profit (loss) for the period | 9904 | €530,714 | €1,001,977 | +€471,262 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €530,714 | €1,001,977 | +€471,262 | +88.8% |
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 29 September 2026 via checked.be.