DINO: 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.
DINO
Largest movements
- Tangible fixed assets -€255,383
down €255,383 (-5.8%), from €4.4m to €4.2m
of which Land and buildings: -€225,778
- Receivables after one year +€200,000
up €200,000 (+28.6%), from €700,000 to €900,000
- Debts after one year -€661,496
down €661,496 (-17.6%), from €3.8m to €3.1m
- Other debts +€343,857
up €343,857 (+32.8%), from €1.0m to €1.4m
- Current portion of long-term debt +€332,272
up €332,272 (+98.4%), from €337,782 to €670,053
- Trade debts -€70,541
down €70,541 (-41.4%), from €170,225 to €99,684
- Gross operating margin +€53,666
up €53,666 (+13.9%), from €387,005 to €440,671
- Depreciation +€51,565
up €51,565 (+18.8%), from €274,446 to €326,011
- Other operating charges -€20,975
down €20,975 (-22.2%), from €94,283 to €73,308
- Financial charges +€9,360
up €9,360 (+31.6%), from €29,610 to €38,970
- Financial income +€8,064
up €8,064 (+28.8%), from €28,042 to €36,106
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 | €5,796,820 | €5,765,595 | -€31,225 | -0.5% |
| Fixed assets | 21/28 | €4,440,411 | €4,185,027 | -€255,383 | -5.8% |
| Tangible fixed assets | 22/27 | €4,440,411 | €4,185,027 | -€255,383 | -5.8% |
| Land and buildings | 22 | €4,378,533 | €4,152,755 | -€225,778 | -5.2% |
| Plant, machinery and equipment | 23 | €12,442 | €12,178 | -€264 | -2.1% |
| Furniture and vehicles | 24 | €49,435 | €20,095 | -€29,340 | -59.4% |
| Current assets | 29/58 | €1,356,409 | €1,580,568 | +€224,158 | +16.5% |
| Amounts receivable after more than one year | 29 | €700,000 | €900,000 | +€200,000 | +28.6% |
| Other amounts receivable | 291 | €700,000 | €900,000 | +€200,000 | +28.6% |
| Amounts receivable within one year | 40/41 | €565,641 | €579,358 | +€13,717 | +2.4% |
| Trade receivables | 40 | €53,904 | €55,129 | +€1,225 | +2.3% |
| Other amounts receivable | 41 | €511,737 | €524,229 | +€12,492 | +2.4% |
| Cash at bank and in hand | 54/58 | €49,832 | €80,273 | +€30,441 | +61.1% |
| Deferred charges and accrued income | 490/1 | €40,936 | €20,937 | -€19,999 | -48.9% |
| Total equity and liabilities | 10/49 | €5,796,820 | €5,765,595 | -€31,225 | -0.5% |
| Equity | 10/15 | €412,580 | €441,957 | +€29,377 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €406,380 | €435,757 | +€29,377 | +7.2% |
| Amounts payable | 17/49 | €5,384,239 | €5,323,638 | -€60,601 | -1.1% |
| Amounts payable after more than one year | 17 | €3,766,749 | €3,105,253 | -€661,496 | -17.6% |
| Financial debts | 170/4 | €3,766,749 | €3,105,253 | -€661,496 | -17.6% |
| Amounts payable within one year | 42/48 | €1,583,586 | €2,186,988 | +€603,402 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €337,782 | €670,053 | +€332,272 | +98.4% |
| Trade debts | 44 | €170,225 | €99,684 | -€70,541 | -41.4% |
| Suppliers | 440/4 | €170,225 | €99,684 | -€70,541 | -41.4% |
| Taxes, remuneration and social security | 45 | €26,614 | €24,428 | -€2,186 | -8.2% |
| Taxes | 450/3 | €26,614 | €24,428 | -€2,186 | -8.2% |
| Other amounts payable | 47/48 | €1,048,966 | €1,392,823 | +€343,857 | +32.8% |
| Accrued charges and deferred income | 492/3 | €33,904 | €31,397 | -€2,507 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274,446 | €326,011 | +€51,565 | +18.8% |
| Other operating charges | 640/8 | €94,283 | €73,308 | -€20,975 | -22.2% |
| Non-recurring operating charges | 66A | €7,417 | €0 | -€7,417 | -100.0% |
| Gross operating margin | 9900 | €387,005 | €440,671 | +€53,666 | +13.9% |
| Operating profit (loss) | 9901 | €10,859 | €41,352 | +€30,493 | +280.8% |
| Financial income | 75/76B | €28,042 | €36,106 | +€8,064 | +28.8% |
| Recurring financial income | 75 | €28,042 | €36,106 | +€8,064 | +28.8% |
| Financial charges | 65/66B | €29,610 | €38,970 | +€9,360 | +31.6% |
| Recurring financial charges | 65 | €29,610 | €38,970 | +€9,360 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €9,291 | €38,488 | +€29,197 | +314.2% |
| Income taxes | 67/77 | €2,866 | €9,111 | +€6,245 | +217.9% |
| Profit (loss) for the period | 9904 | €6,425 | €29,377 | +€22,952 | +357.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,425 | €29,377 | +€22,952 | +357.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.