DINJA: 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.
DINJA
Largest movements
- Tangible fixed assets -€19,172
down €19,172 (-25.6%), from €75,004 to €55,831
of which Plant, machinery and equipment: -€21,360
- Receivables within one year -€16,000
down €16,000 (-38.6%), from €41,450 to €25,450
- Cash +€1,623
up €1,623 (+264%), from €615 to €2,238
mainly Receivables within one year (+€16,000) and Depreciation (+€15,105)
- Trade debts -€16,303
no longer reported in 2025 (was €16,303)
- Other debts -€12,954
down €12,954 (-4.5%), from €288,190 to €275,236
- Profit (loss) carried forward -€5,634
down €5,634 (-1.9%), from -€289,690 to -€295,324
- Tax, wage and social debts +€1,877
up €1,877 (+187%), from €1,006 to €2,883
- Gross operating margin +€19,914
up €19,914, from -€9,497 to €10,417
- Depreciation +€12,450
up €12,450 (+469%), from €2,655 to €15,105
- Financial income -€4,011
no longer reported in 2025 (was €4,011)
of which Financial income: -€4,011
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 | €117,746 | €84,732 | -€33,014 | -28.0% |
| Fixed assets | 21/28 | €75,004 | €55,831 | -€19,172 | -25.6% |
| Tangible fixed assets | 22/27 | €75,004 | €55,831 | -€19,172 | -25.6% |
| Land and buildings | 22 | - | €2,188 | +€2,188 | |
| Plant, machinery and equipment | 23 | €75,004 | €53,644 | -€21,360 | -28.5% |
| Current assets | 29/58 | €42,742 | €28,900 | -€13,842 | -32.4% |
| Amounts receivable within one year | 40/41 | €41,450 | €25,450 | -€16,000 | -38.6% |
| Trade receivables | 40 | €41,450 | €25,450 | -€16,000 | -38.6% |
| Cash at bank and in hand | 54/58 | €615 | €2,238 | +€1,623 | +264% |
| Deferred charges and accrued income | 490/1 | €678 | €1,212 | +€535 | +79.0% |
| Total equity and liabilities | 10/49 | €117,746 | €84,732 | -€33,014 | -28.0% |
| Equity | 10/15 | -€187,753 | -€193,387 | -€5,634 | -3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,537 | €89,537 | = | 0.0% |
| 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 | €87,677 | €87,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€289,690 | -€295,324 | -€5,634 | -1.9% |
| Amounts payable | 17/49 | €305,499 | €278,119 | -€27,380 | -9.0% |
| Amounts payable within one year | 42/48 | €305,499 | €278,119 | -€27,380 | -9.0% |
| Trade debts | 44 | €16,303 | - | -€16,303 | |
| Suppliers | 440/4 | €16,303 | - | -€16,303 | |
| Taxes, remuneration and social security | 45 | €1,006 | €2,883 | +€1,877 | +187% |
| Taxes | 450/3 | €1,006 | €2,883 | +€1,877 | +187% |
| Other amounts payable | 47/48 | €288,190 | €275,236 | -€12,954 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,655 | €15,105 | +€12,450 | +469% |
| Other operating charges | 640/8 | €589 | €608 | +€19 | +3.2% |
| Gross operating margin | 9900 | -€9,497 | €10,417 | +€19,914 | |
| Operating profit (loss) | 9901 | -€12,741 | -€5,297 | +€7,445 | +58.4% |
| Financial income | 75/76B | €4,011 | - | -€4,011 | |
| Recurring financial income | 75 | €4,011 | - | -€4,011 | |
| Non-recurring financial income | 76B | €4,011 | - | -€4,011 | |
| Financial charges | 65/66B | €272 | €197 | -€75 | -27.7% |
| Recurring financial charges | 65 | €272 | €197 | -€75 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,003 | -€5,494 | +€3,509 | +39.0% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€9,142 | -€5,634 | +€3,508 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,142 | -€5,634 | +€3,508 | +38.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.