DINY: 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.
DINY
Largest movements
- Tangible fixed assets +€262,898
up €262,898 (+183%), from €143,524 to €406,422
of which Land and buildings: +€235,345
- Receivables within one year +€32,772
up €32,772 (+19.8%), from €165,245 to €198,016
of which Trade receivables: +€19,219
- Cash -€8,603
down €8,603 (-29.7%), from €29,013 to €20,410
mainly Investment in fixed assets (net) (-€328,013) and Receivables within one year (-€32,772)
- Debts after one year +€253,502
up €253,502 (+304%), from €83,303 to €336,804
of which Financial debts: +€249,452
- Profit (loss) carried forward +€35,192
up €35,192 (+53.2%), from €66,126 to €101,318
- Current portion of long-term debt +€22,221
up €22,221 (+72.0%), from €30,870 to €53,090
- Tax, wage and social debts -€19,151
down €19,151 (-92.4%), from €20,725 to €1,574
of which Remuneration and social security: -€10,168
- Other debts -€15,719
down €15,719 (-100%), from €15,719 to €0
- Gross operating margin +€167,506
up €167,506 (+46.2%), from €362,373 to €529,879
- Staff costs +€123,079
up €123,079 (+45.4%), from €271,306 to €394,386
- Depreciation +€21,015
up €21,015 (+47.7%), from €44,101 to €65,116
- Financial charges +€10,920
up €10,920 (+122%), from €8,923 to €19,844
- Other operating charges +€5,761
up €5,761 (+101%), from €5,731 to €11,492
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 | €377,514 | €659,024 | +€281,509 | +74.6% |
| Fixed assets | 21/28 | €143,524 | €406,422 | +€262,898 | +183% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €143,524 | €406,422 | +€262,898 | +183% |
| Land and buildings | 22 | - | €235,345 | +€235,345 | |
| Plant, machinery and equipment | 23 | €11,953 | €11,901 | -€52 | -0.4% |
| Furniture and vehicles | 24 | €131,572 | €159,176 | +€27,604 | +21.0% |
| Current assets | 29/58 | €233,990 | €252,602 | +€18,612 | +8.0% |
| Stocks and contracts in progress | 3 | €34,215 | €33,215 | -€1,000 | -2.9% |
| Stocks | 30/36 | €34,215 | €33,215 | -€1,000 | -2.9% |
| Amounts receivable within one year | 40/41 | €165,245 | €198,016 | +€32,772 | +19.8% |
| Trade receivables | 40 | €143,567 | €162,786 | +€19,219 | +13.4% |
| Other amounts receivable | 41 | €21,678 | €35,230 | +€13,552 | +62.5% |
| Cash at bank and in hand | 54/58 | €29,013 | €20,410 | -€8,603 | -29.7% |
| Deferred charges and accrued income | 490/1 | €5,518 | €960 | -€4,557 | -82.6% |
| Total equity and liabilities | 10/49 | €377,514 | €659,024 | +€281,509 | +74.6% |
| Equity | 10/15 | €69,126 | €104,318 | +€35,192 | +50.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,126 | €101,318 | +€35,192 | +53.2% |
| Amounts payable | 17/49 | €308,389 | €554,706 | +€246,317 | +79.9% |
| Amounts payable after more than one year | 17 | €83,303 | €336,804 | +€253,502 | +304% |
| Financial debts | 170/4 | €83,303 | €332,754 | +€249,452 | +299% |
| Other amounts payable | 178/9 | - | €4,050 | +€4,050 | |
| Amounts payable within one year | 42/48 | €225,086 | €217,902 | -€7,184 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €30,870 | €53,090 | +€22,221 | +72.0% |
| Financial debts | 43 | €2,680 | €11,253 | +€8,572 | +320% |
| Credit institutions | 430/8 | €2,680 | €11,253 | +€8,572 | +320% |
| Trade debts | 44 | €155,092 | €151,985 | -€3,107 | -2.0% |
| Suppliers | 440/4 | €155,092 | €151,985 | -€3,107 | -2.0% |
| Taxes, remuneration and social security | 45 | €20,725 | €1,574 | -€19,151 | -92.4% |
| Taxes | 450/3 | €9,311 | €328 | -€8,982 | -96.5% |
| Remuneration and social security | 454/9 | €11,415 | €1,246 | -€10,168 | -89.1% |
| Other amounts payable | 47/48 | €15,719 | €0 | -€15,719 | -100% |
| Non-recurring operating income | 76A | €3,945 | €726 | -€3,219 | -81.6% |
| Remuneration, social security and pensions | 62 | €271,306 | €394,386 | +€123,079 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,101 | €65,116 | +€21,015 | +47.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €386 | €0 | -€386 | -100% |
| Other operating charges | 640/8 | €5,731 | €11,492 | +€5,761 | +101% |
| Non-recurring operating charges | 66A | - | €417 | +€417 | |
| Gross operating margin | 9900 | €362,373 | €529,879 | +€167,506 | +46.2% |
| Operating profit (loss) | 9901 | €40,848 | €58,468 | +€17,620 | +43.1% |
| Financial income | 75/76B | €446 | €3,733 | +€3,287 | +737% |
| Recurring financial income | 75 | €446 | €3,733 | +€3,287 | +737% |
| Financial charges | 65/66B | €8,923 | €19,844 | +€10,920 | +122% |
| Recurring financial charges | 65 | €8,923 | €19,844 | +€10,920 | +122% |
| Profit (loss) for the period before taxes | 9903 | €32,371 | €42,358 | +€9,987 | +30.9% |
| Income taxes | 67/77 | €9,311 | €7,166 | -€2,145 | -23.0% |
| Profit (loss) for the period | 9904 | €23,060 | €35,192 | +€12,132 | +52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,060 | €35,192 | +€12,132 | +52.6% |
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 14 October 2026 via checked.be.