DINRA: 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.
DINRA
Largest movements
- Receivables within one year +€13,642
new in 2025: €13,642
of which Trade receivables: +€12,000
- Tangible fixed assets -€7,875
down €7,875 (-9.1%), from €86,498 to €78,623
of which Land and buildings: -€7,665
- Reserves +€10,052
up €10,052 (+6.7%), from €149,101 to €159,153
of which Distributable reserves: +€9,549
- Gross operating margin -€7,019
down €7,019 (-21.1%), from €33,326 to €26,308
- Taxes -€2,054
down €2,054 (-30.5%), from €6,745 to €4,691
- Financial income +€796
up €796 (+254.8%), from €312 to €1,108
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.
Cash bridge derived
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 | €297,751 | €306,463 | +€8,712 | +2.9% |
| Fixed assets | 21/28 | €86,498 | €78,623 | -€7,875 | -9.1% |
| Tangible fixed assets | 22/27 | €86,498 | €78,623 | -€7,875 | -9.1% |
| Land and buildings | 22 | €85,530 | €77,865 | -€7,665 | -9.0% |
| Plant, machinery and equipment | 23 | €968 | €758 | -€210 | -21.7% |
| Current assets | 29/58 | €211,253 | €227,840 | +€16,586 | +7.9% |
| Amounts receivable within one year | 40/41 | - | €13,642 | +€13,642 | |
| Trade receivables | 40 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 41 | - | €1,642 | +€1,642 | |
| Current investments | 50/53 | €97,363 | €97,874 | +€511 | +0.5% |
| Cash at bank and in hand | 54/58 | €112,917 | €114,441 | +€1,524 | +1.3% |
| Deferred charges and accrued income | 490/1 | €973 | €1,883 | +€910 | +93.5% |
| Total equity and liabilities | 10/49 | €297,751 | €306,463 | +€8,712 | +2.9% |
| Equity | 10/15 | €273,048 | €283,100 | +€10,052 | +3.7% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €149,101 | €159,153 | +€10,052 | +6.7% |
| Non-distributable reserves | 130/1 | €15,851 | €16,354 | +€503 | +3.2% |
| Legal reserve | 130 | €15,851 | €16,354 | +€503 | +3.2% |
| Distributable reserves | 133 | €133,250 | €142,799 | +€9,549 | +7.2% |
| Amounts payable | 17/49 | €24,703 | €23,363 | -€1,340 | -5.4% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,651 | €0 | -€1,651 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,651 | €0 | -€1,651 | -100.0% |
| Taxes | 450/3 | €1,651 | €0 | -€1,651 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,052 | €3,363 | +€311 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,787 | €7,875 | +€88 | +1.1% |
| Other operating charges | 640/8 | €4,630 | €4,775 | +€145 | +3.1% |
| Gross operating margin | 9900 | €33,326 | €26,308 | -€7,019 | -21.1% |
| Operating profit (loss) | 9901 | €20,910 | €13,658 | -€7,252 | -34.7% |
| Financial income | 75/76B | €312 | €1,108 | +€796 | +254.8% |
| Recurring financial income | 75 | €312 | €1,108 | +€796 | +254.8% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €21,198 | €14,742 | -€6,456 | -30.5% |
| Income taxes | 67/77 | €6,745 | €4,691 | -€2,054 | -30.5% |
| Profit (loss) for the period | 9904 | €14,453 | €10,052 | -€4,402 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,453 | €10,052 | -€4,402 | -30.5% |
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 10 October 2026 via checked.be.