DITANYÈ: 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.
DITANYÈ
Largest movements
- Tangible fixed assets +€264,480
up €264,480 (+366.5%), from €72,155 to €336,635
- Receivables within one year +€4,822
up €4,822 (+5.7%), from €83,916 to €88,738
of which Trade receivables: +€4,787
- Debts after one year +€276,730
up €276,730 (+192.3%), from €143,894 to €420,624
- Profit (loss) carried forward -€47,332
down €47,332 (-237.7%), from -€19,913 to -€67,244
- Other debts +€27,086
up €27,086 (+131.8%), from €20,550 to €47,636
- Current portion of long-term debt +€11,102
up €11,102 (+211.5%), from €5,249 to €16,351
- Other operating charges +€31,217
up €31,217 (+242.7%), from €12,863 to €44,080
- Gross operating margin +€15,821
up €15,821 (+186.9%), from €8,466 to €24,287
- Depreciation +€8,325
up €8,325 (+292.6%), from €2,845 to €11,170
- Write-downs +€3,100
new in 2025: €3,100
- Financial charges +€958
up €958 (+7.6%), from €12,671 to €13,629
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 | €157,738 | €427,062 | +€269,324 | +170.7% |
| Fixed assets | 21/28 | €72,155 | €336,635 | +€264,480 | +366.5% |
| Tangible fixed assets | 22/27 | €72,155 | €336,635 | +€264,480 | +366.5% |
| Land and buildings | 22 | €72,155 | €336,635 | +€264,480 | +366.5% |
| Current assets | 29/58 | €85,583 | €90,427 | +€4,844 | +5.7% |
| Amounts receivable within one year | 40/41 | €83,916 | €88,738 | +€4,822 | +5.7% |
| Trade receivables | 40 | €83,916 | €88,703 | +€4,787 | +5.7% |
| Other amounts receivable | 41 | - | €35 | +€35 | |
| Cash at bank and in hand | 54/58 | €1,668 | €1,689 | +€22 | +1.3% |
| Total equity and liabilities | 10/49 | €157,738 | €427,062 | +€269,324 | +170.7% |
| Equity | 10/15 | -€14,913 | -€62,244 | -€47,332 | -317.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,913 | -€67,244 | -€47,332 | -237.7% |
| Amounts payable | 17/49 | €172,651 | €489,307 | +€316,656 | +183.4% |
| Amounts payable after more than one year | 17 | €143,894 | €420,624 | +€276,730 | +192.3% |
| Financial debts | 170/4 | €143,894 | €420,624 | +€276,730 | +192.3% |
| Amounts payable within one year | 42/48 | €27,506 | €68,683 | +€41,176 | +149.7% |
| Current portion of amounts payable after more than one year | 42 | €5,249 | €16,351 | +€11,102 | +211.5% |
| Trade debts | 44 | €1,707 | €4,695 | +€2,988 | +175.0% |
| Suppliers | 440/4 | €1,707 | €4,695 | +€2,988 | +175.0% |
| Other amounts payable | 47/48 | €20,550 | €47,636 | +€27,086 | +131.8% |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,845 | €11,170 | +€8,325 | +292.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,100 | +€3,100 | |
| Other operating charges | 640/8 | €12,863 | €44,080 | +€31,217 | +242.7% |
| Non-recurring operating charges | 66A | - | €28 | +€28 | |
| Gross operating margin | 9900 | €8,466 | €24,287 | +€15,821 | +186.9% |
| Operating profit (loss) | 9901 | -€7,242 | -€34,091 | -€26,849 | -370.7% |
| Financial income | 75/76B | - | €388 | +€388 | |
| Recurring financial income | 75 | - | €388 | +€388 | |
| Financial charges | 65/66B | €12,671 | €13,629 | +€958 | +7.6% |
| Recurring financial charges | 65 | €12,671 | €13,629 | +€958 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,913 | -€47,332 | -€27,419 | -137.7% |
| Profit (loss) for the period | 9904 | -€19,913 | -€47,332 | -€27,419 | -137.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,913 | -€47,332 | -€27,419 | -137.7% |
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 30 September 2026 via checked.be.