DIITO: 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.
DIITO
Largest movements
- Stocks and contracts +€195,112
up €195,112 (+40.3%), from €484,234 to €679,345
- Cash -€79,840
down €79,840 (-77.1%), from €103,549 to €23,708
mainly Stocks and contracts (-€195,112) and Tax, wage and social debts (-€50,858)
- Tangible fixed assets -€11,181
down €11,181 (-35.2%), from €31,740 to €20,559
of which Other tangible fixed assets: -€11,753
- Trade debts +€108,021
up €108,021 (+215%), from €50,191 to €158,212
- Tax, wage and social debts -€50,858
down €50,858 (-43.6%), from €116,591 to €65,734
of which Taxes: -€51,593
- Profit (loss) carried forward +€38,250
up €38,250 (+7.7%), from €499,621 to €537,871
- Gross operating margin -€81,083
down €81,083 (-17.4%), from €466,157 to €385,074
- Taxes -€30,669
down €30,669 (-67.1%), from €45,676 to €15,007
- Staff costs +€19,157
up €19,157 (+6.8%), from €279,687 to €298,844
- Financial income -€17,084
down €17,084 (-90.0%), from €18,988 to €1,904
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 | €999,048 | €1,092,937 | +€93,889 | +9.4% |
| Fixed assets | 21/28 | €58,858 | €43,714 | -€15,143 | -25.7% |
| Intangible fixed assets | 21 | €9,118 | €5,156 | -€3,962 | -43.5% |
| Tangible fixed assets | 22/27 | €31,740 | €20,559 | -€11,181 | -35.2% |
| Furniture and vehicles | 24 | €4,649 | €5,222 | +€572 | +12.3% |
| Other tangible fixed assets | 26 | €27,090 | €15,337 | -€11,753 | -43.4% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €940,190 | €1,049,222 | +€109,032 | +11.6% |
| Stocks and contracts in progress | 3 | €484,234 | €679,345 | +€195,112 | +40.3% |
| Stocks | 30/36 | €484,234 | €679,345 | +€195,112 | +40.3% |
| Amounts receivable within one year | 40/41 | €344,698 | €344,298 | -€400 | -0.1% |
| Trade receivables | 40 | €259,496 | €133,738 | -€125,758 | -48.5% |
| Other amounts receivable | 41 | €85,202 | €210,561 | +€125,358 | +147% |
| Cash at bank and in hand | 54/58 | €103,549 | €23,708 | -€79,840 | -77.1% |
| Deferred charges and accrued income | 490/1 | €7,709 | €1,870 | -€5,839 | -75.7% |
| Total equity and liabilities | 10/49 | €999,048 | €1,092,937 | +€93,889 | +9.4% |
| Equity | 10/15 | €599,641 | €636,891 | +€37,250 | +6.2% |
| Contributions | 10/11 | €97,020 | €97,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €499,621 | €537,871 | +€38,250 | +7.7% |
| Investment grants | 15 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts payable | 17/49 | €399,407 | €456,045 | +€56,639 | +14.2% |
| Amounts payable within one year | 42/48 | €399,407 | €456,045 | +€56,639 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,257 | +€9,257 | |
| Financial debts | 43 | €18,636 | €9,500 | -€9,137 | -49.0% |
| Credit institutions | 430/8 | €18,636 | €9,500 | -€9,137 | -49.0% |
| Trade debts | 44 | €50,191 | €158,212 | +€108,021 | +215% |
| Suppliers | 440/4 | €50,191 | €158,212 | +€108,021 | +215% |
| Advances received on contracts in progress | 46 | €193,987 | €183,342 | -€10,645 | -5.5% |
| Taxes, remuneration and social security | 45 | €116,591 | €65,734 | -€50,858 | -43.6% |
| Taxes | 450/3 | €64,293 | €12,700 | -€51,593 | -80.2% |
| Remuneration and social security | 454/9 | €52,298 | €53,033 | +€735 | +1.4% |
| Other amounts payable | 47/48 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Remuneration, social security and pensions | 62 | €279,687 | €298,844 | +€19,157 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,432 | €26,758 | +€2,326 | +9.5% |
| Other operating charges | 640/8 | €4,964 | €2,103 | -€2,861 | -57.6% |
| Gross operating margin | 9900 | €466,157 | €385,074 | -€81,083 | -17.4% |
| Operating profit (loss) | 9901 | €157,074 | €57,368 | -€99,705 | -63.5% |
| Financial income | 75/76B | €18,988 | €1,904 | -€17,084 | -90.0% |
| Recurring financial income | 75 | €18,988 | €1,904 | -€17,084 | -90.0% |
| Financial charges | 65/66B | €4,416 | €6,016 | +€1,600 | +36.2% |
| Recurring financial charges | 65 | €4,416 | €6,016 | +€1,600 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €171,646 | €53,257 | -€118,389 | -69.0% |
| Income taxes | 67/77 | €45,676 | €15,007 | -€30,669 | -67.1% |
| Profit (loss) for the period | 9904 | €125,970 | €38,250 | -€87,720 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €125,970 | €38,250 | -€87,720 | -69.6% |
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 28 October 2026 via checked.be.