DINO: 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.
DINO
Largest movements
- Receivables within one year -€3,837
down €3,837 (-52.1%), from €7,361 to €3,525
of which Trade receivables: -€2,119
- Cash +€622
up €622 (+1.2%), from €50,412 to €51,034
mainly Receivables within one year (+€3,837) and Net result for the year (+€810)
- Tax, wage and social debts -€3,645
down €3,645 (-70.5%), from €5,167 to €1,523
- Trade debts -€821
down €821 (-33.8%), from €2,431 to €1,610
- Reserves +€810
up €810 (+2.5%), from €32,632 to €33,442
of which Distributable reserves: +€810
- Gross operating margin -€11,941
down €11,941 (-68.9%), from €17,329 to €5,387
- Taxes -€4,014
down €4,014 (-94.0%), from €4,273 to €258
- Other operating charges +€1,797
up €1,797 (+86.5%), from €2,077 to €3,874
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,981 | €55,847 | -€3,134 | -5.3% |
| Fixed assets | 21/28 | €100 | - | -€100 | |
| Tangible fixed assets | 22/27 | €100 | - | -€100 | |
| Plant, machinery and equipment | 23 | €100 | - | -€100 | |
| Current assets | 29/58 | €58,881 | €55,847 | -€3,034 | -5.2% |
| Amounts receivable within one year | 40/41 | €7,361 | €3,525 | -€3,837 | -52.1% |
| Trade receivables | 40 | €5,507 | €3,388 | -€2,119 | -38.5% |
| Other amounts receivable | 41 | €1,855 | €137 | -€1,718 | -92.6% |
| Cash at bank and in hand | 54/58 | €50,412 | €51,034 | +€622 | +1.2% |
| Deferred charges and accrued income | 490/1 | €1,107 | €1,288 | +€181 | +16.3% |
| Total equity and liabilities | 10/49 | €58,981 | €55,847 | -€3,134 | -5.3% |
| Equity | 10/15 | €51,382 | €52,192 | +€810 | +1.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €32,632 | €33,442 | +€810 | +2.5% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €30,757 | €31,567 | +€810 | +2.6% |
| Amounts payable | 17/49 | €7,599 | €3,655 | -€3,943 | -51.9% |
| Amounts payable within one year | 42/48 | €7,599 | €3,158 | -€4,441 | -58.4% |
| Trade debts | 44 | €2,431 | €1,610 | -€821 | -33.8% |
| Suppliers | 440/4 | €2,431 | €1,610 | -€821 | -33.8% |
| Taxes, remuneration and social security | 45 | €5,167 | €1,523 | -€3,645 | -70.5% |
| Taxes | 450/3 | €5,167 | €1,523 | -€3,645 | -70.5% |
| Other amounts payable | 47/48 | - | €25 | +€25 | |
| Accrued charges and deferred income | 492/3 | - | €498 | +€498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €100 | = | 0.0% |
| Other operating charges | 640/8 | €2,077 | €3,874 | +€1,797 | +86.5% |
| Gross operating margin | 9900 | €17,329 | €5,387 | -€11,941 | -68.9% |
| Operating profit (loss) | 9901 | €15,152 | €1,413 | -€13,738 | -90.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €363 | €345 | -€18 | -4.8% |
| Recurring financial charges | 65 | €363 | €345 | -€18 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €14,789 | €1,068 | -€13,721 | -92.8% |
| Income taxes | 67/77 | €4,273 | €258 | -€4,014 | -94.0% |
| Profit (loss) for the period | 9904 | €10,516 | €810 | -€9,707 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,516 | €810 | -€9,707 | -92.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.