STEENACKERS DINA: 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.
STEENACKERS DINA
Largest movements
- Cash +€49,192
up €49,192 (+454%), from €10,833 to €60,025
mainly Other debts (+€60,718) and Net result for the year (+€15,066)
- Current investments +€13,000
up €13,000 (+7.6%), from €170,000 to €183,000
- Tangible fixed assets -€12,528
down €12,528 (-32.1%), from €39,055 to €26,526
of which Furniture and vehicles: -€10,011
- Other debts +€60,718
new in 2025: €60,718
- Tax, wage and social debts -€19,424
down €19,424 (-51.8%), from €37,493 to €18,069
of which Taxes: -€19,345
- Reserves +€15,066
up €15,066 (+3.5%), from €430,175 to €445,240
- Accrued charges and deferred income +€8,608
up €8,608 (+45.6%), from €18,888 to €27,496
- Current portion of long-term debt -€8,512
down €8,512 (-62.6%), from €13,605 to €5,093
- Financial charges +€41,646
up €41,646 (+101%), from €41,139 to €82,786
- Taxes -€11,033
down €11,033 (-53.6%), from €20,594 to €9,561
- Gross operating margin +€2,112
up €2,112 (+1.8%), from €115,657 to €117,768
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 | €528,316 | €576,577 | +€48,262 | +9.1% |
| Fixed assets | 21/28 | €39,055 | €26,526 | -€12,528 | -32.1% |
| Tangible fixed assets | 22/27 | €39,055 | €26,526 | -€12,528 | -32.1% |
| Land and buildings | 22 | €10,043 | €8,632 | -€1,411 | -14.0% |
| Plant, machinery and equipment | 23 | €15,243 | €14,137 | -€1,107 | -7.3% |
| Furniture and vehicles | 24 | €13,768 | €3,758 | -€10,011 | -72.7% |
| Current assets | 29/58 | €489,261 | €550,051 | +€60,790 | +12.4% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,256 | €5,872 | -€2,384 | -28.9% |
| Trade receivables | 40 | - | €2,966 | +€2,966 | |
| Other amounts receivable | 41 | €8,256 | €2,906 | -€5,349 | -64.8% |
| Current investments | 50/53 | €170,000 | €183,000 | +€13,000 | +7.6% |
| Cash at bank and in hand | 54/58 | €10,833 | €60,025 | +€49,192 | +454% |
| Deferred charges and accrued income | 490/1 | €172 | €1,155 | +€983 | +571% |
| Total equity and liabilities | 10/49 | €528,316 | €576,577 | +€48,262 | +9.1% |
| Equity | 10/15 | €448,775 | €463,840 | +€15,066 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €430,175 | €445,240 | +€15,066 | +3.5% |
| Distributable reserves | 133 | €430,175 | €445,240 | +€15,066 | +3.5% |
| Amounts payable | 17/49 | €79,541 | €112,737 | +€33,196 | +41.7% |
| Amounts payable after more than one year | 17 | €5,093 | €0 | -€5,093 | -100% |
| Financial debts | 170/4 | €5,093 | €0 | -€5,093 | -100% |
| Amounts payable within one year | 42/48 | €55,560 | €85,241 | +€29,680 | +53.4% |
| Current portion of amounts payable after more than one year | 42 | €13,605 | €5,093 | -€8,512 | -62.6% |
| Trade debts | 44 | €4,463 | €1,361 | -€3,101 | -69.5% |
| Suppliers | 440/4 | €4,463 | €1,361 | -€3,101 | -69.5% |
| Taxes, remuneration and social security | 45 | €37,493 | €18,069 | -€19,424 | -51.8% |
| Taxes | 450/3 | €34,736 | €15,391 | -€19,345 | -55.7% |
| Remuneration and social security | 454/9 | €2,757 | €2,678 | -€79 | -2.9% |
| Other amounts payable | 47/48 | - | €60,718 | +€60,718 | |
| Accrued charges and deferred income | 492/3 | €18,888 | €27,496 | +€8,608 | +45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,378 | €14,036 | +€658 | +4.9% |
| Other operating charges | 640/8 | €4,735 | €4,867 | +€132 | +2.8% |
| Gross operating margin | 9900 | €115,657 | €117,768 | +€2,112 | +1.8% |
| Operating profit (loss) | 9901 | €97,543 | €98,865 | +€1,322 | +1.4% |
| Financial income | 75/76B | €8,317 | €8,548 | +€231 | +2.8% |
| Recurring financial income | 75 | €8,317 | €8,548 | +€231 | +2.8% |
| Financial charges | 65/66B | €41,139 | €82,786 | +€41,646 | +101% |
| Recurring financial charges | 65 | €41,139 | €82,786 | +€41,646 | +101% |
| Profit (loss) for the period before taxes | 9903 | €64,721 | €24,627 | -€40,094 | -61.9% |
| Income taxes | 67/77 | €20,594 | €9,561 | -€11,033 | -53.6% |
| Profit (loss) for the period | 9904 | €44,127 | €15,066 | -€29,061 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,127 | €15,066 | -€29,061 | -65.9% |
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 16 October 2026 via checked.be.