DINOSPORT: 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.
DINOSPORT
Largest movements
- Receivables within one year +€5,932
up €5,932 (+20.8%), from €28,468 to €34,400
of which Other amounts receivable: +€5,917
- Stocks and contracts -€5,380
down €5,380 (-37.8%), from €14,240 to €8,861
of which Contracts in progress: -€5,260
- Cash +€4,360
up €4,360 (+72.1%), from €6,050 to €10,409
mainly Stocks and contracts (+€5,380) and Net result for the year (+€3,476)
- Tangible fixed assets -€2,190
down €2,190 (-12.2%), from €17,927 to €15,737
of which Land and buildings: -€5,253
- Reserves +€3,476
up €3,476 (+6.9%), from €50,289 to €53,765
of which Distributable reserves: +€3,476
- Gross operating margin +€1,740
up €1,740 (+29.0%), from €5,995 to €7,735
- Depreciation -€791
down €791 (-26.5%), from €2,981 to €2,190
- Taxes +€213
up €213 (+20.3%), from €1,052 to €1,265
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 | €77,185 | €80,138 | +€2,953 | +3.8% |
| Fixed assets | 21/28 | €18,287 | €16,097 | -€2,190 | -12.0% |
| Tangible fixed assets | 22/27 | €17,927 | €15,737 | -€2,190 | -12.2% |
| Land and buildings | 22 | €5,253 | - | -€5,253 | |
| Plant, machinery and equipment | 23 | €55 | - | -€55 | |
| Furniture and vehicles | 24 | €70 | - | -€70 | |
| Other tangible fixed assets | 26 | €12,549 | €15,737 | +€3,188 | +25.4% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €58,898 | €64,041 | +€5,143 | +8.7% |
| Stocks and contracts in progress | 3 | €14,240 | €8,861 | -€5,380 | -37.8% |
| Stocks | 30/36 | €7,105 | €6,985 | -€120 | -1.7% |
| Contracts in progress | 37 | €7,135 | €1,875 | -€5,260 | -73.7% |
| Amounts receivable within one year | 40/41 | €28,468 | €34,400 | +€5,932 | +20.8% |
| Trade receivables | 40 | €7,899 | €7,914 | +€15 | +0.2% |
| Other amounts receivable | 41 | €20,569 | €26,486 | +€5,917 | +28.8% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,050 | €10,409 | +€4,360 | +72.1% |
| Deferred charges and accrued income | 490/1 | €139 | €371 | +€232 | +166% |
| Total equity and liabilities | 10/49 | €77,185 | €80,138 | +€2,953 | +3.8% |
| Equity | 10/15 | €72,600 | €76,075 | +€3,476 | +4.8% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €50,289 | €53,765 | +€3,476 | +6.9% |
| Non-distributable reserves | 130/1 | €2,231 | €2,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,231 | €2,231 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,471 | €17,471 | = | 0.0% |
| Distributable reserves | 133 | €30,587 | €34,063 | +€3,476 | +11.4% |
| Amounts payable | 17/49 | €4,585 | €4,063 | -€522 | -11.4% |
| Amounts payable within one year | 42/48 | €4,585 | €4,063 | -€522 | -11.4% |
| Trade debts | 44 | €782 | €691 | -€91 | -11.7% |
| Suppliers | 440/4 | €782 | €691 | -€91 | -11.7% |
| Taxes, remuneration and social security | 45 | €3,794 | €3,363 | -€431 | -11.4% |
| Taxes | 450/3 | €3,794 | €3,363 | -€431 | -11.4% |
| Other amounts payable | 47/48 | €9 | €9 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,981 | €2,190 | -€791 | -26.5% |
| Other operating charges | 640/8 | €674 | €637 | -€37 | -5.5% |
| Gross operating margin | 9900 | €5,995 | €7,735 | +€1,740 | +29.0% |
| Operating profit (loss) | 9901 | €2,340 | €4,908 | +€2,568 | +110% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €160 | €216 | +€56 | +35.2% |
| Recurring financial charges | 65 | €160 | €216 | +€56 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €2,180 | €4,741 | +€2,561 | +117% |
| Income taxes | 67/77 | €1,052 | €1,265 | +€213 | +20.3% |
| Profit (loss) for the period | 9904 | €1,128 | €3,476 | +€2,347 | +208% |
| Profit (loss) for the period to be appropriated | 9905 | €1,128 | €3,476 | +€2,347 | +208% |
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 21 October 2026 via checked.be.