DINOIS: 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.
DINOIS
Largest movements
- Current investments +€223,315
up €223,315 (+145%), from €153,944 to €377,260
- Tangible fixed assets -€124,675
down €124,675 (-9.2%), from €1.4m to €1.2m
of which Land and buildings: -€124,369
- Receivables within one year -€121,468
down €121,468 (-43.7%), from €278,236 to €156,767
- Debts after one year +€143,113
up €143,113 (+16.8%), from €850,587 to €993,700
- Current portion of long-term debt -€84,922
down €84,922 (-41.8%), from €203,183 to €118,261
- Reserves -€62,000
down €62,000 (-5.4%), from €1.1m to €1.1m
- Financial income -€190,098
down €190,098 (-52.3%), from €363,199 to €173,101
- Other operating charges -€53,929
down €53,929 (-89.2%), from €60,443 to €6,514
- Gross operating margin +€35,908
up €35,908 (+14.6%), from €245,811 to €281,719
- Taxes +€11,862
up €11,862 (+30.3%), from €39,134 to €50,995
- Depreciation +€6,918
up €6,918 (+5.9%), from €117,929 to €124,847
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 | €2,380,730 | €2,361,215 | -€19,516 | -0.8% |
| Fixed assets | 21/28 | €1,942,754 | €1,818,079 | -€124,675 | -6.4% |
| Tangible fixed assets | 22/27 | €1,351,236 | €1,226,561 | -€124,675 | -9.2% |
| Land and buildings | 22 | €1,350,619 | €1,226,249 | -€124,369 | -9.2% |
| Furniture and vehicles | 24 | €617 | €312 | -€306 | -49.5% |
| Financial fixed assets | 28 | €591,518 | €591,518 | = | 0.0% |
| Current assets | 29/58 | €437,976 | €543,136 | +€105,159 | +24.0% |
| Amounts receivable within one year | 40/41 | €278,236 | €156,767 | -€121,468 | -43.7% |
| Other amounts receivable | 41 | €278,236 | €156,767 | -€121,468 | -43.7% |
| Current investments | 50/53 | €153,944 | €377,260 | +€223,315 | +145% |
| Cash at bank and in hand | 54/58 | €4,329 | €7,599 | +€3,270 | +75.5% |
| Deferred charges and accrued income | 490/1 | €1,467 | €1,510 | +€42 | +2.9% |
| Total equity and liabilities | 10/49 | €2,380,730 | €2,361,215 | -€19,516 | -0.8% |
| Equity | 10/15 | €1,249,070 | €1,187,920 | -€61,150 | -4.9% |
| Reserves | 13 | €1,149,375 | €1,087,375 | -€62,000 | -5.4% |
| Distributable reserves | 133 | €1,149,375 | €1,087,375 | -€62,000 | -5.4% |
| Profit (loss) carried forward | 14 | €99,695 | €100,545 | +€850 | +0.9% |
| Amounts payable | 17/49 | €1,131,660 | €1,173,295 | +€41,635 | +3.7% |
| Amounts payable after more than one year | 17 | €850,587 | €993,700 | +€143,113 | +16.8% |
| Financial debts | 170/4 | €850,587 | €993,700 | +€143,113 | +16.8% |
| Amounts payable within one year | 42/48 | €278,185 | €177,495 | -€100,690 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €203,183 | €118,261 | -€84,922 | -41.8% |
| Trade debts | 44 | €5,876 | €1,291 | -€4,585 | -78.0% |
| Suppliers | 440/4 | €5,876 | €1,291 | -€4,585 | -78.0% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €59,126 | €47,943 | -€11,183 | -18.9% |
| Taxes | 450/3 | €59,126 | €47,943 | -€11,183 | -18.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,889 | €2,100 | -€789 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,929 | €124,847 | +€6,918 | +5.9% |
| Other operating charges | 640/8 | €60,443 | €6,514 | -€53,929 | -89.2% |
| Non-recurring operating charges | 66A | €716 | €1,385 | +€669 | +93.4% |
| Gross operating margin | 9900 | €245,811 | €281,719 | +€35,908 | +14.6% |
| Operating profit (loss) | 9901 | €66,723 | €148,973 | +€82,250 | +123% |
| Financial income | 75/76B | €363,199 | €173,101 | -€190,098 | -52.3% |
| Recurring financial income | 75 | €363,199 | €173,101 | -€190,098 | -52.3% |
| Financial charges | 65/66B | €56,002 | €61,228 | +€5,226 | +9.3% |
| Recurring financial charges | 65 | €56,002 | €61,228 | +€5,226 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €373,919 | €260,845 | -€113,074 | -30.2% |
| Income taxes | 67/77 | €39,134 | €50,995 | +€11,862 | +30.3% |
| Profit (loss) for the period | 9904 | €334,786 | €209,850 | -€124,936 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €334,786 | €209,850 | -€124,936 | -37.3% |
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 26 October 2026 via checked.be.