DINO TRADE: what changed
DINO TRADE
Largest movements
- Stocks and contracts +€25,980
up €25,980 (+40.4%), from €64,382 to €90,361
- Receivables within one year -€19,210
down €19,210 (-79.4%), from €24,183 to €4,973
- Tangible fixed assets -€11,176
down €11,176 (-6.3%), from €176,018 to €164,842
of which Land and buildings: -€12,050
- Cash +€3,812
up €3,812 (+15.0%), from €25,377 to €29,189
mainly Depreciation (+€21,325) and Receivables within one year (+€19,210)
- Debts after one year -€31,305
down €31,305 (-52.8%), from €59,256 to €27,950
- Accrued charges and deferred income +€16,200
up €16,200, from €0 to €16,200
- Reserves +€10,000
up €10,000 (+1,333%), from €750 to €10,750
of which Distributable reserves: +€10,000
- Trade debts +€7,201
up €7,201 (+193%), from €3,731 to €10,933
- Other debts -€7,164
down €7,164 (-6.2%), from €116,164 to €109,000
- Write-downs -€7,500
down €7,500 (-100%), from €7,500 to €0
- Depreciation -€6,018
down €6,018 (-22.0%), from €27,342 to €21,325
- Gross operating margin -€3,600
down €3,600 (-7.7%), from €46,713 to €43,112
- Taxes +€2,919
up €2,919 (+255%), from €1,144 to €4,063
- Financial charges -€668
down €668 (-19.9%), from €3,356 to €2,688
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €289,960 | €291,013 | +€1,053 | +0.4% |
| Fixed assets | 21/28 | €176,018 | €164,842 | -€11,176 | -6.3% |
| Tangible fixed assets | 22/27 | €176,018 | €164,842 | -€11,176 | -6.3% |
| Land and buildings | 22 | €154,600 | €142,550 | -€12,050 | -7.8% |
| Plant, machinery and equipment | 23 | €1,782 | €10,359 | +€8,576 | +481% |
| Furniture and vehicles | 24 | €19,635 | €11,933 | -€7,702 | -39.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €113,942 | €126,171 | +€12,229 | +10.7% |
| Stocks and contracts in progress | 3 | €64,382 | €90,361 | +€25,980 | +40.4% |
| Stocks | 30/36 | €64,382 | €90,361 | +€25,980 | +40.4% |
| Amounts receivable within one year | 40/41 | €24,183 | €4,973 | -€19,210 | -79.4% |
| Trade receivables | 40 | €24,183 | €4,973 | -€19,210 | -79.4% |
| Cash at bank and in hand | 54/58 | €25,377 | €29,189 | +€3,812 | +15.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,648 | +€1,648 | |
| Total equity and liabilities | 10/49 | €289,960 | €291,013 | +€1,053 | +0.4% |
| Equity | 10/15 | €73,667 | €84,525 | +€10,858 | +14.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €750 | €10,750 | +€10,000 | +1,333% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €42,917 | €43,775 | +€858 | +2.0% |
| Amounts payable | 17/49 | €216,293 | €206,489 | -€9,805 | -4.5% |
| Amounts payable after more than one year | 17 | €59,256 | €27,950 | -€31,305 | -52.8% |
| Financial debts | 170/4 | €59,256 | €27,950 | -€31,305 | -52.8% |
| Amounts payable within one year | 42/48 | €157,038 | €162,338 | +€5,300 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €32,642 | €31,305 | -€1,336 | -4.1% |
| Trade debts | 44 | €3,731 | €10,933 | +€7,201 | +193% |
| Suppliers | 440/4 | €3,731 | €10,933 | +€7,201 | +193% |
| Taxes, remuneration and social security | 45 | €4,501 | €11,100 | +€6,599 | +147% |
| Taxes | 450/3 | €4,501 | €4,693 | +€192 | +4.3% |
| Remuneration and social security | 454/9 | - | €6,407 | +€6,407 | |
| Other amounts payable | 47/48 | €116,164 | €109,000 | -€7,164 | -6.2% |
| Accrued charges and deferred income | 492/3 | €0 | €16,200 | +€16,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,342 | €21,325 | -€6,018 | -22.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,500 | €0 | -€7,500 | -100% |
| Other operating charges | 640/8 | €4,741 | €4,178 | -€563 | -11.9% |
| Gross operating margin | 9900 | €46,713 | €43,112 | -€3,600 | -7.7% |
| Operating profit (loss) | 9901 | €7,129 | €17,609 | +€10,480 | +147% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,356 | €2,688 | -€668 | -19.9% |
| Recurring financial charges | 65 | €3,356 | €2,688 | -€668 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €3,773 | €14,921 | +€11,148 | +295% |
| Income taxes | 67/77 | €1,144 | €4,063 | +€2,919 | +255% |
| Profit (loss) for the period | 9904 | €2,629 | €10,858 | +€8,229 | +313% |
| Profit (loss) for the period to be appropriated | 9905 | €2,629 | €10,858 | +€8,229 | +313% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.