DINS: 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.
DINS
Largest movements
- Deferred charges and accrued income +€35,702
up €35,702 (+2,603%), from €1,372 to €37,074
- Receivables within one year +€33,767
up €33,767 (+459%), from €7,364 to €41,131
of which Trade receivables: +€31,349
- Cash -€19,517
down €19,517 (-33.4%), from €58,375 to €38,859
mainly Deferred charges and accrued income (-€35,702) and Receivables within one year (-€33,767)
- Stocks and contracts +€16,692
up €16,692 (+74.8%), from €22,321 to €39,012
- Trade debts +€27,112
up €27,112 (+114%), from €23,695 to €50,807
- Other debts +€17,038
up €17,038 (+239%), from €7,122 to €24,159
- Tax, wage and social debts +€15,637
up €15,637 (+223%), from €7,026 to €22,663
of which Remuneration and social security: +€11,504
- Profit (loss) carried forward +€6,407
up €6,407 (+250%), from €2,564 to €8,971
- Gross operating margin +€107,529
up €107,529 (+212%), from €50,744 to €158,273
- Staff costs +€102,242
up €102,242 (+251%), from €40,753 to €142,995
- Financial charges +€1,830
up €1,830 (+95.0%), from €1,925 to €3,755
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 | €90,407 | €156,601 | +€66,193 | +73.2% |
| Fixed assets | 21/28 | €976 | €525 | -€451 | -46.2% |
| Tangible fixed assets | 22/27 | €976 | €525 | -€451 | -46.2% |
| Furniture and vehicles | 24 | €976 | €525 | -€451 | -46.2% |
| Current assets | 29/58 | €89,432 | €156,076 | +€66,644 | +74.5% |
| Stocks and contracts in progress | 3 | €22,321 | €39,012 | +€16,692 | +74.8% |
| Stocks | 30/36 | €22,321 | €39,012 | +€16,692 | +74.8% |
| Amounts receivable within one year | 40/41 | €7,364 | €41,131 | +€33,767 | +459% |
| Trade receivables | 40 | €4,141 | €35,490 | +€31,349 | +757% |
| Other amounts receivable | 41 | €3,223 | €5,641 | +€2,418 | +75.0% |
| Cash at bank and in hand | 54/58 | €58,375 | €38,859 | -€19,517 | -33.4% |
| Deferred charges and accrued income | 490/1 | €1,372 | €37,074 | +€35,702 | +2,603% |
| Total equity and liabilities | 10/49 | €90,407 | €156,601 | +€66,193 | +73.2% |
| Equity | 10/15 | €52,564 | €58,971 | +€6,407 | +12.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,564 | €8,971 | +€6,407 | +250% |
| Amounts payable | 17/49 | €37,843 | €97,629 | +€59,786 | +158% |
| Amounts payable within one year | 42/48 | €37,843 | €97,629 | +€59,786 | +158% |
| Trade debts | 44 | €23,695 | €50,807 | +€27,112 | +114% |
| Suppliers | 440/4 | €23,695 | €50,807 | +€27,112 | +114% |
| Taxes, remuneration and social security | 45 | €7,026 | €22,663 | +€15,637 | +223% |
| Taxes | 450/3 | €2,856 | €6,989 | +€4,133 | +145% |
| Remuneration and social security | 454/9 | €4,170 | €15,674 | +€11,504 | +276% |
| Other amounts payable | 47/48 | €7,122 | €24,159 | +€17,038 | +239% |
| Remuneration, social security and pensions | 62 | €40,753 | €142,995 | +€102,242 | +251% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,507 | €451 | -€1,056 | -70.1% |
| Other operating charges | 640/8 | €1,138 | €542 | -€596 | -52.4% |
| Gross operating margin | 9900 | €50,744 | €158,273 | +€107,529 | +212% |
| Operating profit (loss) | 9901 | €7,346 | €14,285 | +€6,940 | +94.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,925 | €3,755 | +€1,830 | +95.0% |
| Recurring financial charges | 65 | €1,925 | €3,755 | +€1,830 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | €5,420 | €10,530 | +€5,110 | +94.3% |
| Income taxes | 67/77 | €2,856 | €4,123 | +€1,267 | +44.4% |
| Profit (loss) for the period | 9904 | €2,564 | €6,407 | +€3,843 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €2,564 | €6,407 | +€3,843 | +150% |
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 13 October 2026 via checked.be.