Dink: 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.
Dink
Largest movements
- Financial fixed assets +€100,000
new in 2025: €100,000
- Receivables within one year +€96,546
up €96,546 (+4,520%), from €2,136 to €98,681
of which Trade receivables: +€95,760
- Cash -€59,859
down €59,859 (-27.5%), from €217,589 to €157,730
mainly Investment in fixed assets (net) (-€125,320) and Receivables within one year (-€96,546)
- Intangible fixed assets -€32,232
down €32,232 (-60.8%), from €53,052 to €20,820
- Tangible fixed assets +€25,298
up €25,298 (+13.0%), from €194,887 to €220,185
of which Assets under construction and advance payments: +€25,320
- Accrued charges and deferred income +€88,207
up €88,207 (+3,015%), from €2,926 to €91,133
- Profit (loss) carried forward +€36,656
up €36,656 (+19.0%), from -€192,711 to -€156,055
- Trade debts +€14,098
up €14,098 (+188%), from €7,516 to €21,614
- Depreciation -€71,253
down €71,253 (-68.8%), from €103,507 to €32,254
- Gross operating margin +€20,096
up €20,096 (+39.6%), from €50,756 to €70,852
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 | €467,736 | €606,582 | +€138,847 | +29.7% |
| Fixed assets | 21/28 | €247,939 | €341,005 | +€93,066 | +37.5% |
| Intangible fixed assets | 21 | €53,052 | €20,820 | -€32,232 | -60.8% |
| Tangible fixed assets | 22/27 | €194,887 | €220,185 | +€25,298 | +13.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €22 | €0 | -€22 | -100% |
| Assets under construction and advance payments | 27 | €194,865 | €220,185 | +€25,320 | +13.0% |
| Financial fixed assets | 28 | - | €100,000 | +€100,000 | |
| Current assets | 29/58 | €219,797 | €265,578 | +€45,781 | +20.8% |
| Amounts receivable within one year | 40/41 | €2,136 | €98,681 | +€96,546 | +4,520% |
| Trade receivables | 40 | €0 | €95,760 | +€95,760 | |
| Other amounts receivable | 41 | €2,136 | €2,921 | +€786 | +36.8% |
| Cash at bank and in hand | 54/58 | €217,589 | €157,730 | -€59,859 | -27.5% |
| Deferred charges and accrued income | 490/1 | €72 | €9,166 | +€9,095 | +12,637% |
| Total equity and liabilities | 10/49 | €467,736 | €606,582 | +€138,847 | +29.7% |
| Equity | 10/15 | €455,225 | €491,881 | +€36,656 | +8.1% |
| Contributions | 10/11 | €621,117 | €621,117 | = | 0.0% |
| Capital | 10 | €621,117 | €621,117 | = | 0.0% |
| Issued capital | 100 | €621,117 | €621,117 | = | 0.0% |
| Reserves | 13 | €26,818 | €26,818 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,818 | €26,818 | = | 0.0% |
| Legal reserve | 130 | €26,818 | €26,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192,711 | -€156,055 | +€36,656 | +19.0% |
| Amounts payable | 17/49 | €12,511 | €114,702 | +€102,191 | +817% |
| Amounts payable within one year | 42/48 | €9,585 | €23,569 | +€13,984 | +146% |
| Financial debts | 43 | €1,544 | - | -€1,544 | |
| Credit institutions | 430/8 | €1,544 | - | -€1,544 | |
| Trade debts | 44 | €7,516 | €21,614 | +€14,098 | +188% |
| Suppliers | 440/4 | €7,516 | €21,614 | +€14,098 | +188% |
| Taxes, remuneration and social security | 45 | €525 | €586 | +€61 | +11.7% |
| Taxes | 450/3 | €525 | €586 | +€61 | +11.7% |
| Other amounts payable | 47/48 | - | €1,368 | +€1,368 | |
| Accrued charges and deferred income | 492/3 | €2,926 | €91,133 | +€88,207 | +3,015% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,507 | €32,254 | -€71,253 | -68.8% |
| Other operating charges | 640/8 | €732 | €644 | -€88 | -12.0% |
| Gross operating margin | 9900 | €50,756 | €70,852 | +€20,096 | +39.6% |
| Operating profit (loss) | 9901 | -€53,483 | €37,954 | +€91,437 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €961 | €1,298 | +€337 | +35.1% |
| Recurring financial charges | 65 | €961 | €1,298 | +€337 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | -€54,441 | €36,656 | +€91,097 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€54,441 | €36,656 | +€91,097 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,441 | €36,656 | +€91,097 |
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 24 October 2026 via checked.be.