DINKY: 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.
DINKY
Largest movements
- Cash +€31,289
up €31,289 (+106.0%), from €29,506 to €60,795
mainly Stocks and contracts (+€29,991) and Net result for the year (+€11,836)
- Stocks and contracts -€29,991
down €29,991 (-32.0%), from €93,768 to €63,777
- Reserves +€11,836
up €11,836 (+9.9%), from €119,054 to €130,890
of which Distributable reserves: +€11,836
- Trade debts -€5,450
down €5,450 (-85.4%), from €6,380 to €930
- Tax, wage and social debts -€4,924
down €4,924 (-38.9%), from €12,648 to €7,724
of which Remuneration and social security: -€8,336
- Staff costs -€25,918
down €25,918 (-79.2%), from €32,739 to €6,821
- Gross operating margin -€7,363
down €7,363 (-24.0%), from €30,690 to €23,327
- Taxes +€1,268
up €1,268 (+446.5%), from €284 to €1,552
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 | €302,326 | €303,624 | +€1,298 | +0.4% |
| Current assets | 29/58 | €302,326 | €303,624 | +€1,298 | +0.4% |
| Stocks and contracts in progress | 3 | €93,768 | €63,777 | -€29,991 | -32.0% |
| Stocks | 30/36 | €93,768 | €63,777 | -€29,991 | -32.0% |
| Amounts receivable within one year | 40/41 | €176,052 | €176,052 | = | 0.0% |
| Other amounts receivable | 41 | €176,052 | €176,052 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,506 | €60,795 | +€31,289 | +106.0% |
| Deferred charges and accrued income | 490/1 | €3,000 | €3,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €302,326 | €303,624 | +€1,298 | +0.4% |
| Equity | 10/15 | €203,542 | €215,378 | +€11,836 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,054 | €130,890 | +€11,836 | +9.9% |
| Tax-exempt reserves | 132 | €16,361 | €16,361 | = | 0.0% |
| Distributable reserves | 133 | €102,693 | €114,529 | +€11,836 | +11.5% |
| Profit (loss) carried forward | 14 | €65,888 | €65,888 | = | 0.0% |
| Amounts payable | 17/49 | €98,784 | €88,246 | -€10,538 | -10.7% |
| Amounts payable within one year | 42/48 | €98,784 | €88,246 | -€10,538 | -10.7% |
| Trade debts | 44 | €6,380 | €930 | -€5,450 | -85.4% |
| Suppliers | 440/4 | €6,380 | €930 | -€5,450 | -85.4% |
| Taxes, remuneration and social security | 45 | €12,648 | €7,724 | -€4,924 | -38.9% |
| Taxes | 450/3 | €4,312 | €7,724 | +€3,412 | +79.1% |
| Remuneration and social security | 454/9 | €8,336 | - | -€8,336 | |
| Other amounts payable | 47/48 | €79,756 | €79,592 | -€164 | -0.2% |
| Remuneration, social security and pensions | 62 | €32,739 | €6,821 | -€25,918 | -79.2% |
| Other operating charges | 640/8 | €934 | €964 | +€30 | +3.2% |
| Non-recurring operating charges | 66A | €258 | - | -€258 | |
| Gross operating margin | 9900 | €30,690 | €23,327 | -€7,363 | -24.0% |
| Operating profit (loss) | 9901 | -€3,241 | €15,542 | +€18,783 | |
| Financial income | 75/76B | €121 | €55 | -€66 | -54.5% |
| Recurring financial income | 75 | €121 | €55 | -€66 | -54.5% |
| Financial charges | 65/66B | €2,147 | €2,209 | +€62 | +2.9% |
| Recurring financial charges | 65 | €2,147 | €2,209 | +€62 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,267 | €13,388 | +€18,655 | |
| Income taxes | 67/77 | €284 | €1,552 | +€1,268 | +446.5% |
| Profit (loss) for the period | 9904 | -€5,551 | €11,836 | +€17,387 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,551 | €11,836 | +€17,387 |
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 2 October 2026 via checked.be.