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
- Cash +€11,538
up €11,538 (+96.1%), from €12,003 to €23,540
mainly Net result for the year (+€11,104) and Depreciation (+€5,802)
- Receivables within one year +€7,256
up €7,256 (+134.8%), from €5,381 to €12,637
of which Trade receivables: +€7,638
- Tangible fixed assets -€5,802
down €5,802 (-44.6%), from €13,001 to €7,199
- Deferred charges and accrued income +€635
up €635 (+63.5%), from €1,000 to €1,635
- Reserves +€11,300
up €11,300 (+64.6%), from €17,500 to €28,800
- Trade debts +€1,468
up €1,468 (+61.1%), from €2,403 to €3,871
- Tax, wage and social debts +€1,075
up €1,075 (+20.9%), from €5,151 to €6,226
of which Taxes: +€1,072
- Gross operating margin +€4,814
up €4,814 (+7.8%), from €61,950 to €66,765
- Depreciation +€949
up €949 (+19.5%), from €4,854 to €5,802
- Write-downs +€847
new in 2025: €847
- Taxes +€832
up €832 (+41.5%), from €2,006 to €2,838
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 | €31,385 | €45,011 | +€13,626 | +43.4% |
| Fixed assets | 21/28 | €13,001 | €7,199 | -€5,802 | -44.6% |
| Tangible fixed assets | 22/27 | €13,001 | €7,199 | -€5,802 | -44.6% |
| Furniture and vehicles | 24 | €13,001 | €7,199 | -€5,802 | -44.6% |
| Current assets | 29/58 | €18,384 | €37,812 | +€19,429 | +105.7% |
| Amounts receivable within one year | 40/41 | €5,381 | €12,637 | +€7,256 | +134.8% |
| Trade receivables | 40 | €4,797 | €12,434 | +€7,638 | +159.2% |
| Other amounts receivable | 41 | €585 | €203 | -€382 | -65.3% |
| Cash at bank and in hand | 54/58 | €12,003 | €23,540 | +€11,538 | +96.1% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,635 | +€635 | +63.5% |
| Total equity and liabilities | 10/49 | €31,385 | €45,011 | +€13,626 | +43.4% |
| Equity | 10/15 | €23,723 | €34,827 | +€11,104 | +46.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €17,500 | €28,800 | +€11,300 | +64.6% |
| Distributable reserves | 133 | €17,500 | €28,800 | +€11,300 | +64.6% |
| Profit (loss) carried forward | 14 | €223 | €27 | -€196 | -88.0% |
| Amounts payable | 17/49 | €7,662 | €10,185 | +€2,523 | +32.9% |
| Amounts payable within one year | 42/48 | €7,662 | €10,185 | +€2,523 | +32.9% |
| Trade debts | 44 | €2,403 | €3,871 | +€1,468 | +61.1% |
| Suppliers | 440/4 | €2,403 | €3,871 | +€1,468 | +61.1% |
| Taxes, remuneration and social security | 45 | €5,151 | €6,226 | +€1,075 | +20.9% |
| Taxes | 450/3 | €461 | €1,532 | +€1,072 | +232.6% |
| Remuneration and social security | 454/9 | €4,690 | €4,694 | +€4 | +0.1% |
| Other amounts payable | 47/48 | €107 | €87 | -€20 | -18.6% |
| Remuneration, social security and pensions | 62 | €45,689 | €45,442 | -€248 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,854 | €5,802 | +€949 | +19.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €847 | +€847 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €61,950 | €66,765 | +€4,814 | +7.8% |
| Operating profit (loss) | 9901 | €10,956 | €14,209 | +€3,252 | +29.7% |
| Financial income | 75/76B | €50 | €0 | -€50 | -100.0% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -100.0% |
| Financial charges | 65/66B | €633 | €267 | -€367 | -57.9% |
| Recurring financial charges | 65 | €633 | €267 | -€367 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €10,373 | €13,942 | +€3,569 | +34.4% |
| Income taxes | 67/77 | €2,006 | €2,838 | +€832 | +41.5% |
| Profit (loss) for the period | 9904 | €8,367 | €11,104 | +€2,737 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,367 | €11,104 | +€2,737 | +32.7% |
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 7 October 2026 via checked.be.