DINNA CONCEPT: 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.
DINNA CONCEPT
Largest movements
- Receivables within one year -€10,916
down €10,916 (-6.8%), from €159,591 to €148,675
of which Trade receivables: -€39,157
- Cash +€8,898
up €8,898 (+17.3%), from €51,347 to €60,245
mainly Net result for the year (+€58,092) and Trade debts (+€30,140)
- Intangible fixed assets +€7,200
new in 2025: €7,200
- Advances received -€91,462
down €91,462 (-88.0%), from €103,911 to €12,449
- Profit (loss) carried forward +€58,092
up €58,092 (+123.3%), from €47,104 to €105,196
- Trade debts +€30,140
up €30,140 (+212.7%), from €14,168 to €44,308
- Other debts -€29,063
no longer reported in 2025 (was €29,063)
- Accrued charges and deferred income +€22,338
new in 2025: €22,338
- Gross operating margin +€18,410
up €18,410 (+29.0%), from €63,398 to €81,808
- Taxes +€5,476
up €5,476 (+34.7%), from €15,782 to €21,258
- Depreciation +€1,557
up €1,557 (+1562.7%), from €100 to €1,657
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 | €212,028 | €218,331 | +€6,303 | +3.0% |
| Fixed assets | 21/28 | €1,090 | €9,300 | +€8,210 | +753.4% |
| Intangible fixed assets | 21 | - | €7,200 | +€7,200 | |
| Tangible fixed assets | 22/27 | €1,090 | €2,100 | +€1,010 | +92.7% |
| Plant, machinery and equipment | 23 | - | €1,406 | +€1,406 | |
| Furniture and vehicles | 24 | €1,090 | €693 | -€396 | -36.4% |
| Current assets | 29/58 | €210,939 | €209,031 | -€1,907 | -0.9% |
| Amounts receivable within one year | 40/41 | €159,591 | €148,675 | -€10,916 | -6.8% |
| Trade receivables | 40 | €150,632 | €111,475 | -€39,157 | -26.0% |
| Other amounts receivable | 41 | €8,959 | €37,200 | +€28,241 | +315.2% |
| Cash at bank and in hand | 54/58 | €51,347 | €60,245 | +€8,898 | +17.3% |
| Deferred charges and accrued income | 490/1 | - | €112 | +€112 | |
| Total equity and liabilities | 10/49 | €212,028 | €218,331 | +€6,303 | +3.0% |
| Equity | 10/15 | €49,104 | €107,196 | +€58,092 | +118.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,104 | €105,196 | +€58,092 | +123.3% |
| Amounts payable | 17/49 | €162,925 | €111,135 | -€51,789 | -31.8% |
| Amounts payable within one year | 42/48 | €162,925 | €88,798 | -€74,127 | -45.5% |
| Trade debts | 44 | €14,168 | €44,308 | +€30,140 | +212.7% |
| Suppliers | 440/4 | €14,168 | €44,308 | +€30,140 | +212.7% |
| Advances received on contracts in progress | 46 | €103,911 | €12,449 | -€91,462 | -88.0% |
| Taxes, remuneration and social security | 45 | €15,782 | €32,041 | +€16,258 | +103.0% |
| Taxes | 450/3 | €15,782 | €32,041 | +€16,258 | +103.0% |
| Other amounts payable | 47/48 | €29,063 | - | -€29,063 | |
| Accrued charges and deferred income | 492/3 | - | €22,338 | +€22,338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €1,657 | +€1,557 | +1562.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €63,398 | €81,808 | +€18,410 | +29.0% |
| Operating profit (loss) | 9901 | €62,911 | €79,752 | +€16,840 | +26.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €25 | €401 | +€376 | +1483.5% |
| Recurring financial charges | 65 | €25 | €401 | +€376 | +1483.5% |
| Profit (loss) for the period before taxes | 9903 | €62,886 | €79,350 | +€16,464 | +26.2% |
| Income taxes | 67/77 | €15,782 | €21,258 | +€5,476 | +34.7% |
| Profit (loss) for the period | 9904 | €47,104 | €58,092 | +€10,988 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,104 | €58,092 | +€10,988 | +23.3% |
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.