DINIS CONSTRUCT: 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.
DINIS CONSTRUCT
Largest movements
- Receivables within one year -€193,057
down €193,057 (-41.2%), from €468,900 to €275,843
of which Trade receivables: -€230,912
- Cash -€19,729
down €19,729 (-88.0%), from €22,413 to €2,684
mainly Trade debts (-€94,939) and Tax, wage and social debts (-€69,143)
- Tangible fixed assets +€17,030
up €17,030 (+506.1%), from €3,365 to €20,395
of which Furniture and vehicles: +€18,503
- Trade debts -€94,939
down €94,939 (-53.6%), from €177,173 to €82,234
- Tax, wage and social debts -€69,143
down €69,143 (-60.2%), from €114,885 to €45,742
of which Remuneration and social security: -€55,426
- Profit (loss) carried forward -€31,674
down €31,674 (-15.9%), from €198,620 to €166,946
- Purchases and services +€143,869
up €143,869 (+33.9%), from €423,945 to €567,814
- Gross operating margin -€63,888
down €63,888 (-55.3%), from €115,599 to €51,711
- Staff costs +€3,231
up €3,231 (+12.3%), from €26,212 to €29,442
- Depreciation +€1,701
up €1,701 (+90.0%), from €1,891 to €3,592
- Financial charges +€1,404
up €1,404 (+610265.2%), from €0 to €1,404
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,678 | €298,922 | -€195,756 | -39.6% |
| Fixed assets | 21/28 | €3,365 | €20,395 | +€17,030 | +506.1% |
| Tangible fixed assets | 22/27 | €3,365 | €20,395 | +€17,030 | +506.1% |
| Plant, machinery and equipment | 23 | €2,948 | €1,474 | -€1,474 | -50.0% |
| Furniture and vehicles | 24 | €417 | €18,921 | +€18,503 | +4434.0% |
| Current assets | 29/58 | €491,313 | €278,527 | -€212,786 | -43.3% |
| Amounts receivable within one year | 40/41 | €468,900 | €275,843 | -€193,057 | -41.2% |
| Trade receivables | 40 | €415,626 | €184,714 | -€230,912 | -55.6% |
| Other amounts receivable | 41 | €53,274 | €91,129 | +€37,855 | +71.1% |
| Cash at bank and in hand | 54/58 | €22,413 | €2,684 | -€19,729 | -88.0% |
| Total equity and liabilities | 10/49 | €494,678 | €298,922 | -€195,756 | -39.6% |
| Equity | 10/15 | €202,620 | €170,946 | -€31,674 | -15.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,620 | €166,946 | -€31,674 | -15.9% |
| Amounts payable | 17/49 | €292,058 | €127,976 | -€164,082 | -56.2% |
| Amounts payable within one year | 42/48 | €292,058 | €127,976 | -€164,082 | -56.2% |
| Trade debts | 44 | €177,173 | €82,234 | -€94,939 | -53.6% |
| Suppliers | 440/4 | €177,173 | €82,234 | -€94,939 | -53.6% |
| Taxes, remuneration and social security | 45 | €114,885 | €45,742 | -€69,143 | -60.2% |
| Taxes | 450/3 | €38,365 | €24,648 | -€13,717 | -35.8% |
| Remuneration and social security | 454/9 | €76,520 | €21,094 | -€55,426 | -72.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €423,945 | €567,814 | +€143,869 | +33.9% |
| Remuneration, social security and pensions | 62 | €26,212 | €29,442 | +€3,231 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,891 | €3,592 | +€1,701 | +90.0% |
| Other operating charges | 640/8 | - | €321 | +€321 | |
| Gross operating margin | 9900 | €115,599 | €51,711 | -€63,888 | -55.3% |
| Operating profit (loss) | 9901 | €87,496 | €18,355 | -€69,141 | -79.0% |
| Financial income | 75/76B | €73 | - | -€73 | |
| Recurring financial income | 75 | €73 | - | -€73 | |
| Financial charges | 65/66B | €0 | €1,404 | +€1,404 | +610265.2% |
| Recurring financial charges | 65 | €0 | €1,404 | +€1,404 | +610265.2% |
| Profit (loss) for the period before taxes | 9903 | €87,569 | €16,951 | -€70,618 | -80.6% |
| Profit (loss) for the period | 9904 | €87,569 | €16,951 | -€70,618 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,569 | €16,951 | -€70,618 | -80.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.