DINO 1897: 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 1897
Largest movements
- Tangible fixed assets -€40,913
down €40,913 (-24.3%), from €168,295 to €127,382
of which Furniture and vehicles: -€31,518
- Stocks and contracts +€26,918
up €26,918 (+73.5%), from €36,608 to €63,525
- Receivables within one year -€15,499
down €15,499 (-49.3%), from €31,441 to €15,942
of which Trade receivables: -€19,135
- Cash +€9,028
up €9,028 (+121%), from €7,469 to €16,496
mainly Depreciation (+€41,287) and Receivables within one year (+€15,499)
- Profit (loss) carried forward -€18,914
down €18,914 (-3.3%), from -€573,310 to -€592,224
- Tax, wage and social debts -€11,595
down €11,595 (-41.9%), from €27,640 to €16,045
of which Taxes: -€7,934
- Trade debts +€4,571
new in 2025: €4,571
- Advances received +€3,869
up €3,869 (+87.6%), from €4,415 to €8,284
- Gross operating margin +€106,123
up €106,123, from -€82,716 to €23,407
- Depreciation -€9,730
down €9,730 (-19.1%), from €51,017 to €41,287
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 | €252,793 | €231,953 | -€20,841 | -8.2% |
| Fixed assets | 21/28 | €175,326 | €134,039 | -€41,287 | -23.5% |
| Intangible fixed assets | 21 | €1,181 | €807 | -€374 | -31.6% |
| Tangible fixed assets | 22/27 | €168,295 | €127,382 | -€40,913 | -24.3% |
| Plant, machinery and equipment | 23 | €16,130 | €13,962 | -€2,167 | -13.4% |
| Furniture and vehicles | 24 | €90,393 | €58,875 | -€31,518 | -34.9% |
| Other tangible fixed assets | 26 | €61,772 | €54,544 | -€7,228 | -11.7% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €77,467 | €97,914 | +€20,446 | +26.4% |
| Stocks and contracts in progress | 3 | €36,608 | €63,525 | +€26,918 | +73.5% |
| Stocks | 30/36 | €36,608 | €63,525 | +€26,918 | +73.5% |
| Amounts receivable within one year | 40/41 | €31,441 | €15,942 | -€15,499 | -49.3% |
| Trade receivables | 40 | €19,135 | - | -€19,135 | |
| Other amounts receivable | 41 | €12,306 | €15,942 | +€3,636 | +29.5% |
| Cash at bank and in hand | 54/58 | €7,469 | €16,496 | +€9,028 | +121% |
| Deferred charges and accrued income | 490/1 | €1,950 | €1,950 | = | 0.0% |
| Total equity and liabilities | 10/49 | €252,793 | €231,953 | -€20,841 | -8.2% |
| Equity | 10/15 | -€473,310 | -€492,224 | -€18,914 | -4.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Other | 1109/19 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€573,310 | -€592,224 | -€18,914 | -3.3% |
| Amounts payable | 17/49 | €726,103 | €724,177 | -€1,927 | -0.3% |
| Amounts payable within one year | 42/48 | €726,103 | €724,177 | -€1,927 | -0.3% |
| Trade debts | 44 | - | €4,571 | +€4,571 | |
| Suppliers | 440/4 | - | €4,571 | +€4,571 | |
| Advances received on contracts in progress | 46 | €4,415 | €8,284 | +€3,869 | +87.6% |
| Taxes, remuneration and social security | 45 | €27,640 | €16,045 | -€11,595 | -41.9% |
| Taxes | 450/3 | €23,979 | €16,045 | -€7,934 | -33.1% |
| Remuneration and social security | 454/9 | €3,661 | - | -€3,661 | |
| Other amounts payable | 47/48 | €694,048 | €695,276 | +€1,228 | +0.2% |
| Remuneration, social security and pensions | 62 | €570 | - | -€570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,017 | €41,287 | -€9,730 | -19.1% |
| Other operating charges | 640/8 | €623 | €529 | -€94 | -15.1% |
| Gross operating margin | 9900 | -€82,716 | €23,407 | +€106,123 | |
| Operating profit (loss) | 9901 | -€134,927 | -€18,409 | +€116,518 | +86.4% |
| Financial income | 75/76B | €51 | €15 | -€36 | -71.0% |
| Recurring financial income | 75 | €51 | €15 | -€36 | -71.0% |
| Financial charges | 65/66B | €239 | €379 | +€140 | +58.6% |
| Recurring financial charges | 65 | €239 | €379 | +€140 | +58.6% |
| Profit (loss) for the period before taxes | 9903 | -€135,115 | -€18,773 | +€116,342 | +86.1% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€135,115 | -€18,914 | +€116,201 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€135,115 | -€18,914 | +€116,201 | +86.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.