DINNER AND MORE: 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.
DINNER AND MORE
Largest movements
- Cash -€20,649
down €20,649 (-82.4%), from €25,045 to €4,396
mainly Net result for the year (-€14,304) and Receivables within one year (-€7,197)
- Receivables within one year +€7,197
up €7,197 (+20.2%), from €35,620 to €42,817
of which Other amounts receivable: +€10,514
- Tangible fixed assets +€1,499
up €1,499 (+71.0%), from €2,112 to €3,612
of which Plant, machinery and equipment: +€1,646
- Profit (loss) carried forward -€14,304
down €14,304 (-36.1%), from €39,673 to €25,370
- Other debts +€3,380
up €3,380 (+376%), from €900 to €4,280
- Tax, wage and social debts -€700
down €700 (-66.7%), from €1,050 to €350
- Gross operating margin -€31,042
down €31,042, from €26,909 to -€4,133
- Taxes +€6,901
up €6,901, from €0 to €6,901
- Financial charges +€1,433
up €1,433 (+1,110%), from €129 to €1,562
- Depreciation +€473
up €473 (+44.5%), from €1,064 to €1,537
- Financial income +€332
up €332 (+22,417%), from €1 to €333
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 | €63,208 | €51,255 | -€11,953 | -18.9% |
| Fixed assets | 21/28 | €2,542 | €4,042 | +€1,499 | +59.0% |
| Tangible fixed assets | 22/27 | €2,112 | €3,612 | +€1,499 | +71.0% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €1,705 | €3,351 | +€1,646 | +96.5% |
| Furniture and vehicles | 24 | €407 | €261 | -€147 | -36.0% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €60,666 | €47,213 | -€13,452 | -22.2% |
| Amounts receivable within one year | 40/41 | €35,620 | €42,817 | +€7,197 | +20.2% |
| Trade receivables | 40 | €21,975 | €18,657 | -€3,317 | -15.1% |
| Other amounts receivable | 41 | €13,646 | €24,160 | +€10,514 | +77.0% |
| Cash at bank and in hand | 54/58 | €25,045 | €4,396 | -€20,649 | -82.4% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €63,208 | €51,255 | -€11,953 | -18.9% |
| Equity | 10/15 | €58,273 | €43,970 | -€14,304 | -24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,673 | €25,370 | -€14,304 | -36.1% |
| Amounts payable | 17/49 | €4,935 | €7,285 | +€2,350 | +47.6% |
| Amounts payable within one year | 42/48 | €4,935 | €7,285 | +€2,350 | +47.6% |
| Trade debts | 44 | €2,985 | €2,655 | -€330 | -11.1% |
| Suppliers | 440/4 | €2,985 | €2,655 | -€330 | -11.1% |
| Taxes, remuneration and social security | 45 | €1,050 | €350 | -€700 | -66.7% |
| Taxes | 450/3 | €1,050 | €350 | -€700 | -66.7% |
| Other amounts payable | 47/48 | €900 | €4,280 | +€3,380 | +376% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,064 | €1,537 | +€473 | +44.5% |
| Other operating charges | 640/8 | €247 | €505 | +€258 | +105% |
| Gross operating margin | 9900 | €26,909 | -€4,133 | -€31,042 | |
| Operating profit (loss) | 9901 | €25,599 | -€6,175 | -€31,773 | |
| Financial income | 75/76B | €1 | €333 | +€332 | +22,417% |
| Recurring financial income | 75 | €1 | €333 | +€332 | +22,417% |
| Financial charges | 65/66B | €129 | €1,562 | +€1,433 | +1,110% |
| Recurring financial charges | 65 | €129 | €1,562 | +€1,433 | +1,110% |
| Profit (loss) for the period before taxes | 9903 | €25,471 | -€7,403 | -€32,874 | |
| Income taxes | 67/77 | €0 | €6,901 | +€6,901 | |
| Profit (loss) for the period | 9904 | €25,471 | -€14,304 | -€39,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,471 | -€14,304 | -€39,775 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.