DINKA: 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.
DINKA
Largest movements
- Tangible fixed assets -€8,921
down €8,921 (-34.0%), from €26,238 to €17,317
- Receivables within one year +€5,203
up €5,203 (+8.9%), from €58,189 to €63,393
- Cash +€1,325
up €1,325 (+51.1%), from €2,594 to €3,919
mainly Depreciation (+€8,921) and Tax, wage and social debts (+€6,751)
- Tax, wage and social debts +€6,751
up €6,751 (+203.3%), from €3,321 to €10,072
of which Remuneration and social security: +€5,473
- Provisions -€6,000
no longer reported in 2025 (was €6,000)
- Profit (loss) carried forward -€3,144
down €3,144 (-5.5%), from €57,240 to €54,096
- Staff costs +€18,460
up €18,460 (+71.9%), from €25,668 to €44,128
- Gross operating margin +€1,289
up €1,289 (+2.7%), from €46,916 to €48,206
- Depreciation -€824
down €824 (-8.5%), from €9,745 to €8,921
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 | €87,021 | €84,628 | -€2,393 | -2.7% |
| Fixed assets | 21/28 | €26,238 | €17,317 | -€8,921 | -34.0% |
| Tangible fixed assets | 22/27 | €26,238 | €17,317 | -€8,921 | -34.0% |
| Furniture and vehicles | 24 | €26,238 | €17,317 | -€8,921 | -34.0% |
| Current assets | 29/58 | €60,783 | €67,311 | +€6,528 | +10.7% |
| Amounts receivable within one year | 40/41 | €58,189 | €63,393 | +€5,203 | +8.9% |
| Other amounts receivable | 41 | €58,189 | €63,393 | +€5,203 | +8.9% |
| Cash at bank and in hand | 54/58 | €2,594 | €3,919 | +€1,325 | +51.1% |
| Total equity and liabilities | 10/49 | €87,021 | €84,628 | -€2,393 | -2.7% |
| Equity | 10/15 | €77,700 | €74,556 | -€3,144 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €57,240 | €54,096 | -€3,144 | -5.5% |
| Provisions and deferred taxes | 16 | €6,000 | - | -€6,000 | |
| Provisions for liabilities and charges | 160/5 | €6,000 | - | -€6,000 | |
| Environmental obligations | 163 | €6,000 | - | -€6,000 | |
| Amounts payable | 17/49 | €3,321 | €10,072 | +€6,751 | +203.3% |
| Amounts payable within one year | 42/48 | €3,321 | €10,072 | +€6,751 | +203.3% |
| Taxes, remuneration and social security | 45 | €3,321 | €10,072 | +€6,751 | +203.3% |
| Taxes | 450/3 | - | €1,278 | +€1,278 | |
| Remuneration and social security | 454/9 | €3,321 | €8,794 | +€5,473 | +164.8% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Remuneration, social security and pensions | 62 | €25,668 | €44,128 | +€18,460 | +71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,745 | €8,921 | -€824 | -8.5% |
| Other operating charges | 640/8 | €1,888 | €1,538 | -€349 | -18.5% |
| Gross operating margin | 9900 | €46,916 | €48,206 | +€1,289 | +2.7% |
| Operating profit (loss) | 9901 | €9,615 | -€6,382 | -€15,997 | |
| Financial income | 75/76B | €3,115 | €3,284 | +€170 | +5.4% |
| Recurring financial income | 75 | €3,115 | €3,284 | +€170 | +5.4% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €12,683 | -€3,144 | -€15,827 | |
| Profit (loss) for the period | 9904 | €12,683 | -€3,144 | -€15,827 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,683 | -€3,144 | -€15,827 |
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 8 October 2026 via checked.be.