DINO DILARA: 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 DILARA
Largest movements
- Cash +€51,257
up €51,257 (+8,372%), from €612 to €51,870
mainly Net result for the year (+€17,906) and Stocks and contracts (+€15,500)
- Stocks and contracts -€15,500
down €15,500 (-28.2%), from €55,000 to €39,500
- Tangible fixed assets -€13,014
down €13,014 (-45.0%), from €28,909 to €15,895
- Deferred charges and accrued income -€1,586
down €1,586 (-32.1%), from €4,939 to €3,353
- Profit (loss) carried forward +€17,906
up €17,906 (+104%), from €17,204 to €35,110
- Debts after one year -€8,606
no longer reported in 2024 (was €8,606)
- Tax, wage and social debts +€5,958
up €5,958 (+65.8%), from €9,049 to €15,008
of which Taxes: +€8,232
- Other debts +€5,684
up €5,684 (+179%), from €3,170 to €8,854
- Gross operating margin +€26,137
up €26,137 (+120%), from €21,792 to €47,929
- Taxes +€8,925
up €8,925 (+438%), from €2,040 to €10,965
- Other operating charges +€774
up €774 (+30.8%), from €2,511 to €3,285
- Financial charges -€480
down €480 (-18.9%), from €2,536 to €2,055
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 | €108,738 | €131,009 | +€22,270 | +20.5% |
| Fixed assets | 21/28 | €37,360 | €24,346 | -€13,014 | -34.8% |
| Tangible fixed assets | 22/27 | €28,909 | €15,895 | -€13,014 | -45.0% |
| Furniture and vehicles | 24 | €28,909 | €15,895 | -€13,014 | -45.0% |
| Financial fixed assets | 28 | €8,451 | €8,451 | = | 0.0% |
| Current assets | 29/58 | €71,378 | €106,663 | +€35,284 | +49.4% |
| Stocks and contracts in progress | 3 | €55,000 | €39,500 | -€15,500 | -28.2% |
| Stocks | 30/36 | €55,000 | €39,500 | -€15,500 | -28.2% |
| Amounts receivable within one year | 40/41 | €10,827 | €11,941 | +€1,113 | +10.3% |
| Trade receivables | 40 | €64 | - | -€64 | |
| Other amounts receivable | 41 | €10,764 | €11,941 | +€1,177 | +10.9% |
| Cash at bank and in hand | 54/58 | €612 | €51,870 | +€51,257 | +8,372% |
| Deferred charges and accrued income | 490/1 | €4,939 | €3,353 | -€1,586 | -32.1% |
| Total equity and liabilities | 10/49 | €108,738 | €131,009 | +€22,270 | +20.5% |
| Equity | 10/15 | €57,004 | €74,911 | +€17,906 | +31.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,200 | €21,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,200 | €2,200 | = | 0.0% |
| Legal reserve | 130 | €2,200 | €2,200 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,204 | €35,110 | +€17,906 | +104% |
| Amounts payable | 17/49 | €51,734 | €56,098 | +€4,364 | +8.4% |
| Amounts payable after more than one year | 17 | €8,606 | - | -€8,606 | |
| Financial debts | 170/4 | €8,606 | - | -€8,606 | |
| Amounts payable within one year | 42/48 | €42,724 | €56,098 | +€13,374 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €8,292 | €8,292 | = | 0.0% |
| Financial debts | 43 | €7,520 | €8,000 | +€480 | +6.4% |
| Credit institutions | 430/8 | €7,520 | €8,000 | +€480 | +6.4% |
| Trade debts | 44 | €14,693 | €15,946 | +€1,252 | +8.5% |
| Suppliers | 440/4 | €14,693 | €15,946 | +€1,252 | +8.5% |
| Taxes, remuneration and social security | 45 | €9,049 | €15,008 | +€5,958 | +65.8% |
| Taxes | 450/3 | €6,776 | €15,008 | +€8,232 | +121% |
| Remuneration and social security | 454/9 | €2,273 | - | -€2,273 | |
| Other amounts payable | 47/48 | €3,170 | €8,854 | +€5,684 | +179% |
| Accrued charges and deferred income | 492/3 | €404 | - | -€404 | |
| Remuneration, social security and pensions | 62 | €537 | €69 | -€468 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,514 | €13,658 | +€144 | +1.1% |
| Other operating charges | 640/8 | €2,511 | €3,285 | +€774 | +30.8% |
| Gross operating margin | 9900 | €21,792 | €47,929 | +€26,137 | +120% |
| Operating profit (loss) | 9901 | €5,230 | €30,917 | +€25,687 | +491% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €2,536 | €2,055 | -€480 | -18.9% |
| Recurring financial charges | 65 | €2,536 | €2,055 | -€480 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €2,695 | €28,871 | +€26,176 | +971% |
| Income taxes | 67/77 | €2,040 | €10,965 | +€8,925 | +438% |
| Profit (loss) for the period | 9904 | €655 | €17,906 | +€17,251 | +2,633% |
| Profit (loss) for the period to be appropriated | 9905 | €655 | €17,906 | +€17,251 | +2,633% |
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 25 October 2026 via checked.be.