DINA CONSTRUCT: what changed
DINA CONSTRUCT
Largest movements
- Receivables within one year +€3,213
up €3,213 (+7.7%), from €41,751 to €44,963
of which Trade receivables: +€2,689
- Cash -€2,119
down €2,119 (-97.9%), from €2,165 to €46
mainly Receivables within one year (-€3,213) and Tax, wage and social debts (-€1,102)
- Profit (loss) carried forward +€1,833
up €1,833 (+4.5%), from €40,842 to €42,674
- Tax, wage and social debts -€1,102
down €1,102 (-55.8%), from €1,974 to €872
of which Remuneration and social security: -€1,150
- Gross operating margin +€1,178
up €1,178 (+73.0%), from €1,614 to €2,793
- Other operating charges +€250
new in 2025: €250
- Taxes +€66
up €66 (+11.1%), from €595 to €662
- Financial charges -€29
down €29 (-37.3%), from €77 to €48
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,916 | €45,010 | +€1,094 | +2.5% |
| Current assets | 29/58 | €43,916 | €45,010 | +€1,094 | +2.5% |
| Amounts receivable within one year | 40/41 | €41,751 | €44,963 | +€3,213 | +7.7% |
| Trade receivables | 40 | €41,494 | €44,183 | +€2,689 | +6.5% |
| Other amounts receivable | 41 | €257 | €781 | +€524 | +204% |
| Cash at bank and in hand | 54/58 | €2,165 | €46 | -€2,119 | -97.9% |
| Total equity and liabilities | 10/49 | €43,916 | €45,010 | +€1,094 | +2.5% |
| Equity | 10/15 | €41,942 | €43,774 | +€1,833 | +4.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,842 | €42,674 | +€1,833 | +4.5% |
| Amounts payable | 17/49 | €1,974 | €1,235 | -€739 | -37.4% |
| Amounts payable within one year | 42/48 | €1,974 | €1,235 | -€739 | -37.4% |
| Trade debts | 44 | - | €363 | +€363 | |
| Suppliers | 440/4 | - | €363 | +€363 | |
| Taxes, remuneration and social security | 45 | €1,974 | €872 | -€1,102 | -55.8% |
| Taxes | 450/3 | €563 | €611 | +€48 | +8.5% |
| Remuneration and social security | 454/9 | €1,411 | €261 | -€1,150 | -81.5% |
| Other operating charges | 640/8 | - | €250 | +€250 | |
| Gross operating margin | 9900 | €1,614 | €2,793 | +€1,178 | +73.0% |
| Operating profit (loss) | 9901 | €1,614 | €2,542 | +€928 | +57.5% |
| Financial charges | 65/66B | €77 | €48 | -€29 | -37.3% |
| Recurring financial charges | 65 | €77 | €48 | -€29 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €1,538 | €2,494 | +€957 | +62.2% |
| Income taxes | 67/77 | €595 | €662 | +€66 | +11.1% |
| Profit (loss) for the period | 9904 | €942 | €1,833 | +€891 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €942 | €1,833 | +€891 | +94.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.