DITA: what changed
Two fiscal 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.
DITA
Largest movements
- Cash -€1
down €1 (-2.4%), from €55 to €54
mainly Net result for the year (-€1,161)
- Profit (loss) carried forward -€1,161
down €1,161 (-10.8%), from -€10,723 to -€11,884
- Short-term financial debts +€1,160
up €1,160 (+25.3%), from €4,578 to €5,738
- Gross operating margin -€312
down €312 (-120.2%), from -€260 to -€571
- Other operating charges +€14
up €14 (+2.8%), from €513 to €527
- Financial charges +€7
up €7 (+11.6%), from €56 to €63
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.
Cash bridge derived
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 | €55 | €54 | -€1 | -2.4% |
| Current assets | 29/58 | €55 | €54 | -€1 | -2.4% |
| Cash at bank and in hand | 54/58 | €55 | €54 | -€1 | -2.4% |
| Total equity and liabilities | 10/49 | €55 | €54 | -€1 | -2.4% |
| Equity | 10/15 | -€4,523 | -€5,684 | -€1,161 | -25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,723 | -€11,884 | -€1,161 | -10.8% |
| Amounts payable | 17/49 | €4,578 | €5,738 | +€1,160 | +25.3% |
| Amounts payable within one year | 42/48 | €4,578 | €5,738 | +€1,160 | +25.3% |
| Financial debts | 43 | €4,578 | €5,738 | +€1,160 | +25.3% |
| Other loans | 439 | €4,578 | €5,738 | +€1,160 | +25.3% |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€260 | -€571 | -€312 | -120.2% |
| Operating profit (loss) | 9901 | -€773 | -€1,099 | -€326 | -42.2% |
| Financial charges | 65/66B | €56 | €63 | +€7 | +11.6% |
| Recurring financial charges | 65 | €56 | €63 | +€7 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€829 | -€1,161 | -€333 | -40.1% |
| Profit (loss) for the period | 9904 | -€829 | -€1,161 | -€333 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€829 | -€1,161 | -€333 | -40.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.