DINOT: 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.
DINOT
Largest movements
- Current investments +€10,005
new in 2025: €10,005
- Cash -€6,784
down €6,784 (-22.1%), from €30,682 to €23,898
mainly Current investments (-€10,005) and Receivables within one year (-€6,549)
- Receivables within one year +€6,549
up €6,549 (+107%), from €6,136 to €12,685
of which Trade receivables: +€4,545
- Receivables after one year +€6,500
new in 2025: €6,500
- Deferred charges and accrued income -€1,580
no longer reported in 2025 (was €1,580)
- Reserves +€10,329
up €10,329 (+30.9%), from €33,466 to €43,795
- Tax, wage and social debts +€4,719
up €4,719 (+124%), from €3,796 to €8,515
- Trade debts +€894
up €894 (+82.1%), from €1,089 to €1,983
- Other debts -€859
no longer reported in 2025 (was €859)
- Gross operating margin -€29,484
down €29,484 (-65.9%), from €44,769 to €15,285
- Taxes -€6,090
down €6,090 (-61.9%), from €9,839 to €3,749
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 | €41,210 | €56,293 | +€15,083 | +36.6% |
| Fixed assets | 21/28 | €2,811 | €3,204 | +€393 | +14.0% |
| Tangible fixed assets | 22/27 | €2,811 | €3,204 | +€393 | +14.0% |
| Furniture and vehicles | 24 | €2,811 | €3,204 | +€393 | +14.0% |
| Current assets | 29/58 | €38,399 | €53,089 | +€14,690 | +38.3% |
| Amounts receivable after more than one year | 29 | - | €6,500 | +€6,500 | |
| Other amounts receivable | 291 | - | €6,500 | +€6,500 | |
| Amounts receivable within one year | 40/41 | €6,136 | €12,685 | +€6,549 | +107% |
| Trade receivables | 40 | €6,136 | €10,681 | +€4,545 | +74.1% |
| Other amounts receivable | 41 | - | €2,004 | +€2,004 | |
| Current investments | 50/53 | - | €10,005 | +€10,005 | |
| Cash at bank and in hand | 54/58 | €30,682 | €23,898 | -€6,784 | -22.1% |
| Deferred charges and accrued income | 490/1 | €1,580 | - | -€1,580 | |
| Total equity and liabilities | 10/49 | €41,210 | €56,293 | +€15,083 | +36.6% |
| Equity | 10/15 | €35,466 | €45,795 | +€10,329 | +29.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,466 | €43,795 | +€10,329 | +30.9% |
| Distributable reserves | 133 | €33,466 | €43,795 | +€10,329 | +30.9% |
| Amounts payable | 17/49 | €5,744 | €10,498 | +€4,754 | +82.8% |
| Amounts payable within one year | 42/48 | €5,744 | €10,498 | +€4,754 | +82.8% |
| Trade debts | 44 | €1,089 | €1,983 | +€894 | +82.1% |
| Suppliers | 440/4 | €1,089 | €1,983 | +€894 | +82.1% |
| Taxes, remuneration and social security | 45 | €3,796 | €8,515 | +€4,719 | +124% |
| Taxes | 450/3 | €3,796 | €8,515 | +€4,719 | +124% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432 | €817 | +€384 | +88.9% |
| Other operating charges | 640/8 | €172 | €296 | +€123 | +71.7% |
| Gross operating margin | 9900 | €44,769 | €15,285 | -€29,484 | -65.9% |
| Operating profit (loss) | 9901 | €44,164 | €14,173 | -€29,991 | -67.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | - | €100 | +€100 | |
| Recurring financial charges | 65 | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | €44,164 | €14,079 | -€30,086 | -68.1% |
| Income taxes | 67/77 | €9,839 | €3,749 | -€6,090 | -61.9% |
| Profit (loss) for the period | 9904 | €34,325 | €10,329 | -€23,996 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,325 | €10,329 | -€23,996 | -69.9% |
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 16 October 2026 via checked.be.