DINOBRYON: 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.
DINOBRYON
Largest movements
- Receivables after one year -€150,000
down €150,000 (-100%), from €150,000 to €0
- Tangible fixed assets +€41,087
up €41,087 (+54.4%), from €75,470 to €116,556
of which Furniture and vehicles: +€38,661
- Cash +€30,116
up €30,116 (+20.8%), from €144,689 to €174,805
mainly Net result for the year (+€150,835) and Receivables after one year (+€150,000)
- Receivables within one year +€6,420
up €6,420 (+9.8%), from €65,534 to €71,954
of which Trade receivables: +€6,392
- Reserves -€58,667
down €58,667 (-19.1%), from €307,665 to €248,998
- Tax, wage and social debts +€33,920
up €33,920 (+90.5%), from €37,483 to €71,403
- Other debts -€28,202
down €28,202 (-78.2%), from €36,075 to €7,873
- Debts after one year -€12,308
down €12,308 (-100%), from €12,308 to €0
- Current portion of long-term debt -€7,549
down €7,549 (-38.0%), from €19,858 to €12,308
- Gross operating margin +€72,660
up €72,660 (+43.4%), from €167,526 to €240,186
- Taxes +€25,942
up €25,942 (+52.3%), from €49,601 to €75,543
- Depreciation +€8,408
up €8,408 (+174%), from €4,824 to €13,232
- Other operating charges -€7,374
down €7,374 (-81.5%), from €9,044 to €1,670
- Financial income +€2,874
up €2,874 (+1,839%), from €156 to €3,031
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 | €437,079 | €365,100 | -€71,979 | -16.5% |
| Fixed assets | 21/28 | €75,470 | €116,556 | +€41,087 | +54.4% |
| Tangible fixed assets | 22/27 | €75,470 | €116,556 | +€41,087 | +54.4% |
| Land and buildings | 22 | €3 | €0 | -€3 | -100% |
| Plant, machinery and equipment | 23 | - | €2,429 | +€2,429 | |
| Furniture and vehicles | 24 | €75,467 | €114,127 | +€38,661 | +51.2% |
| Current assets | 29/58 | €361,609 | €248,544 | -€113,066 | -31.3% |
| Amounts receivable after more than one year | 29 | €150,000 | €0 | -€150,000 | -100% |
| Other amounts receivable | 291 | €150,000 | €0 | -€150,000 | -100% |
| Amounts receivable within one year | 40/41 | €65,534 | €71,954 | +€6,420 | +9.8% |
| Trade receivables | 40 | €65,534 | €71,926 | +€6,392 | +9.8% |
| Other amounts receivable | 41 | €0 | €28 | +€28 | |
| Cash at bank and in hand | 54/58 | €144,689 | €174,805 | +€30,116 | +20.8% |
| Deferred charges and accrued income | 490/1 | €1,386 | €1,784 | +€398 | +28.7% |
| Total equity and liabilities | 10/49 | €437,079 | €365,100 | -€71,979 | -16.5% |
| Equity | 10/15 | €327,665 | €268,998 | -€58,667 | -17.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €307,665 | €248,998 | -€58,667 | -19.1% |
| Distributable reserves | 133 | €307,665 | €248,998 | -€58,667 | -19.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,414 | €96,102 | -€13,312 | -12.2% |
| Amounts payable after more than one year | 17 | €12,308 | €0 | -€12,308 | -100% |
| Financial debts | 170/4 | €12,308 | €0 | -€12,308 | -100% |
| Amounts payable within one year | 42/48 | €94,746 | €96,041 | +€1,295 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €19,858 | €12,308 | -€7,549 | -38.0% |
| Trade debts | 44 | €1,331 | €4,457 | +€3,126 | +235% |
| Suppliers | 440/4 | €1,331 | €4,457 | +€3,126 | +235% |
| Taxes, remuneration and social security | 45 | €37,483 | €71,403 | +€33,920 | +90.5% |
| Taxes | 450/3 | €37,483 | €71,403 | +€33,920 | +90.5% |
| Other amounts payable | 47/48 | €36,075 | €7,873 | -€28,202 | -78.2% |
| Accrued charges and deferred income | 492/3 | €2,359 | €61 | -€2,299 | -97.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,824 | €13,232 | +€8,408 | +174% |
| Other operating charges | 640/8 | €9,044 | €1,670 | -€7,374 | -81.5% |
| Gross operating margin | 9900 | €167,526 | €240,186 | +€72,660 | +43.4% |
| Operating profit (loss) | 9901 | €153,658 | €225,284 | +€71,626 | +46.6% |
| Financial income | 75/76B | €156 | €3,031 | +€2,874 | +1,839% |
| Recurring financial income | 75 | €156 | €3,031 | +€2,874 | +1,839% |
| Financial charges | 65/66B | €3,646 | €1,937 | -€1,709 | -46.9% |
| Recurring financial charges | 65 | €3,646 | €1,937 | -€1,709 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €150,169 | €226,378 | +€76,209 | +50.7% |
| Income taxes | 67/77 | €49,601 | €75,543 | +€25,942 | +52.3% |
| Profit (loss) for the period | 9904 | €100,568 | €150,835 | +€50,267 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100,568 | €150,835 | +€50,267 | +50.0% |
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 18 October 2026 via checked.be.