DINTOOLS: 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.
DINTOOLS
Largest movements
- Receivables after one year -€283,036
down €283,036 (-85.0%), from €332,814 to €49,778
of which Other amounts receivable: -€283,036
- Receivables within one year +€189,636
up €189,636 (+74.4%), from €254,947 to €444,583
of which Trade receivables: +€232,404
- Cash -€172,330
down €172,330 (-50.4%), from €341,965 to €169,635
mainly Debts after one year (-€215,199) and Receivables within one year (-€189,636)
- Tangible fixed assets -€88,273
down €88,273 (-83.0%), from €106,375 to €18,102
- Stocks and contracts +€52,586
up €52,586 (+9.2%), from €574,030 to €626,616
- Debts after one year -€215,199
down €215,199 (-54.9%), from €392,127 to €176,928
- Trade debts -€92,206
down €92,206 (-22.0%), from €418,435 to €326,229
- Other debts -€40,000
down €40,000 (-88.9%), from €44,980 to €4,980
- Profit (loss) carried forward +€31,994
up €31,994 (+8.6%), from €372,282 to €404,276
- Staff costs +€43,155
new in 2025: €43,155
- Financial charges -€16,048
down €16,048 (-52.0%), from €30,884 to €14,836
- Gross operating margin +€10,783
up €10,783 (+6.1%), from €175,914 to €186,697
- Depreciation -€9,922
down €9,922 (-10.1%), from €98,195 to €88,273
- Taxes -€1,873
down €1,873 (-14.9%), from €12,580 to €10,707
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 | €1,610,131 | €1,308,714 | -€301,416 | -18.7% |
| Fixed assets | 21/28 | €106,375 | €18,102 | -€88,273 | -83.0% |
| Tangible fixed assets | 22/27 | €106,375 | €18,102 | -€88,273 | -83.0% |
| Plant, machinery and equipment | 23 | €106,375 | €18,102 | -€88,273 | -83.0% |
| Current assets | 29/58 | €1,503,756 | €1,290,612 | -€213,144 | -14.2% |
| Amounts receivable after more than one year | 29 | €332,814 | €49,778 | -€283,036 | -85.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €332,814 | €49,778 | -€283,036 | -85.0% |
| Stocks and contracts in progress | 3 | €574,030 | €626,616 | +€52,586 | +9.2% |
| Stocks | 30/36 | €574,030 | €626,616 | +€52,586 | +9.2% |
| Amounts receivable within one year | 40/41 | €254,947 | €444,583 | +€189,636 | +74.4% |
| Trade receivables | 40 | €158,662 | €391,066 | +€232,404 | +146% |
| Other amounts receivable | 41 | €96,284 | €53,517 | -€42,767 | -44.4% |
| Cash at bank and in hand | 54/58 | €341,965 | €169,635 | -€172,330 | -50.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,610,131 | €1,308,714 | -€301,416 | -18.7% |
| Equity | 10/15 | €716,507 | €748,501 | +€31,994 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €325,625 | €325,625 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €325,625 | €325,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €372,282 | €404,276 | +€31,994 | +8.6% |
| Amounts payable | 17/49 | €893,624 | €560,213 | -€333,411 | -37.3% |
| Amounts payable after more than one year | 17 | €392,127 | €176,928 | -€215,199 | -54.9% |
| Financial debts | 170/4 | €392,127 | €176,928 | -€215,199 | -54.9% |
| Amounts payable within one year | 42/48 | €500,934 | €372,410 | -€128,524 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €14,519 | €15,199 | +€680 | +4.7% |
| Financial debts | 43 | €23,000 | €23,000 | = | 0.0% |
| Credit institutions | 430/8 | €23,000 | €23,000 | = | 0.0% |
| Trade debts | 44 | €418,435 | €326,229 | -€92,206 | -22.0% |
| Suppliers | 440/4 | €418,435 | €326,229 | -€92,206 | -22.0% |
| Taxes, remuneration and social security | 45 | €0 | €3,002 | +€3,002 | |
| Remuneration and social security | 454/9 | €0 | €3,002 | +€3,002 | |
| Other amounts payable | 47/48 | €44,980 | €4,980 | -€40,000 | -88.9% |
| Accrued charges and deferred income | 492/3 | €563 | €10,875 | +€10,312 | +1,831% |
| Remuneration, social security and pensions | 62 | - | €43,155 | +€43,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,195 | €88,273 | -€9,922 | -10.1% |
| Other operating charges | 640/8 | €1,740 | €1,192 | -€548 | -31.5% |
| Gross operating margin | 9900 | €175,914 | €186,697 | +€10,783 | +6.1% |
| Operating profit (loss) | 9901 | €75,979 | €54,077 | -€21,903 | -28.8% |
| Financial income | 75/76B | €3,516 | €3,461 | -€55 | -1.6% |
| Recurring financial income | 75 | €3,516 | €3,461 | -€55 | -1.6% |
| Financial charges | 65/66B | €30,884 | €14,836 | -€16,048 | -52.0% |
| Recurring financial charges | 65 | €30,884 | €14,836 | -€16,048 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €48,612 | €42,702 | -€5,910 | -12.2% |
| Income taxes | 67/77 | €12,580 | €10,707 | -€1,873 | -14.9% |
| Profit (loss) for the period | 9904 | €36,032 | €31,994 | -€4,038 | -11.2% |
| Transfer from tax-exempt reserves | 789 | €84,200 | €0 | -€84,200 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €120,232 | €31,994 | -€88,238 | -73.4% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.