DINVEST: 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.
DINVEST
Largest movements
- Financial fixed assets +€910,000
new in 2025: €910,000
- Other debts +€910,000
up €910,000 (+55,367%), from €1,644 to €911,644
- Depreciation -€1,489
no longer reported in 2025 (was €1,489)
- Gross operating margin +€704
up €704 (+47.2%), from -€1,490 to -€786
- Other operating charges -€101
down €101 (-11.3%), from €890 to €789
- Financial charges -€45
down €45 (-23.1%), from €195 to €150
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 | €7,580 | €916,016 | +€908,436 | +11,985% |
| Fixed assets | 21/28 | - | €910,000 | +€910,000 | |
| Financial fixed assets | 28 | - | €910,000 | +€910,000 | |
| Current assets | 29/58 | €7,580 | €6,016 | -€1,564 | -20.6% |
| Cash at bank and in hand | 54/58 | €7,580 | €6,016 | -€1,564 | -20.6% |
| Total equity and liabilities | 10/49 | €7,580 | €916,016 | +€908,436 | +11,985% |
| Equity | 10/15 | €5,936 | €4,211 | -€1,725 | -29.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,064 | -€5,789 | -€1,725 | -42.5% |
| Amounts payable | 17/49 | €1,644 | €911,805 | +€910,162 | +55,377% |
| Amounts payable within one year | 42/48 | €1,644 | €911,805 | +€910,162 | +55,377% |
| Trade debts | 44 | - | €162 | +€162 | |
| Suppliers | 440/4 | - | €162 | +€162 | |
| Other amounts payable | 47/48 | €1,644 | €911,644 | +€910,000 | +55,367% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,489 | - | -€1,489 | |
| Other operating charges | 640/8 | €890 | €789 | -€101 | -11.3% |
| Gross operating margin | 9900 | -€1,490 | -€786 | +€704 | +47.2% |
| Operating profit (loss) | 9901 | -€3,869 | -€1,575 | +€2,293 | +59.3% |
| Financial charges | 65/66B | €195 | €150 | -€45 | -23.1% |
| Recurring financial charges | 65 | €195 | €150 | -€45 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,064 | -€1,725 | +€2,338 | +57.5% |
| Profit (loss) for the period | 9904 | -€4,064 | -€1,725 | +€2,338 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,064 | -€1,725 | +€2,338 | +57.5% |
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 15 October 2026 via checked.be.