DITAR: 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.
DITAR
Largest movements
- Intangible fixed assets +€72,538
up €72,538 (+291.1%), from €24,920 to €97,458
- Cash +€71,707
up €71,707 (+261.2%), from €27,452 to €99,159
mainly Contributions, distributions and other (+€93,734) and Debts after one year (+€50,000)
- Receivables within one year -€45,866
down €45,866 (-86.2%), from €53,234 to €7,369
of which Trade receivables: -€48,975
- Deferred charges and accrued income +€37,766
up €37,766 (+1474.7%), from €2,561 to €40,327
- Tangible fixed assets -€6,703
down €6,703 (-44.0%), from €15,243 to €8,540
of which Furniture and vehicles: -€5,852
- Debts after one year +€50,000
new in 2025: €50,000
- Contributions +€49,979
up €49,979 (+1110.6%), from €4,500 to €54,479
- Investment grants +€43,756
up €43,756 (+519.1%), from €8,429 to €52,185
- Profit (loss) carried forward -€10,858
down €10,858 (-11.2%), from €96,524 to €85,666
- Tax, wage and social debts -€6,504
down €6,504 (-64.2%), from €10,135 to €3,631
of which Taxes: -€5,935
- Gross operating margin -€31,242
down €31,242 (-52.1%), from €59,946 to €28,704
- Financial income +€11,641
up €11,641 (+414.3%), from €2,810 to €14,451
- Staff costs -€7,951
down €7,951 (-20.3%), from €39,101 to €31,150
- Depreciation +€4,194
up €4,194 (+23.5%), from €17,879 to €22,073
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 | €124,760 | €254,203 | +€129,443 | +103.8% |
| Fixed assets | 21/28 | €41,513 | €107,348 | +€65,835 | +158.6% |
| Intangible fixed assets | 21 | €24,920 | €97,458 | +€72,538 | +291.1% |
| Tangible fixed assets | 22/27 | €15,243 | €8,540 | -€6,703 | -44.0% |
| Plant, machinery and equipment | 23 | €3,751 | €2,901 | -€851 | -22.7% |
| Furniture and vehicles | 24 | €11,491 | €5,639 | -€5,852 | -50.9% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €83,247 | €146,855 | +€63,608 | +76.4% |
| Amounts receivable within one year | 40/41 | €53,234 | €7,369 | -€45,866 | -86.2% |
| Trade receivables | 40 | €53,234 | €4,259 | -€48,975 | -92.0% |
| Other amounts receivable | 41 | - | €3,110 | +€3,110 | |
| Cash at bank and in hand | 54/58 | €27,452 | €99,159 | +€71,707 | +261.2% |
| Deferred charges and accrued income | 490/1 | €2,561 | €40,327 | +€37,766 | +1474.7% |
| Total equity and liabilities | 10/49 | €124,760 | €254,203 | +€129,443 | +103.8% |
| Equity | 10/15 | €109,453 | €192,329 | +€82,876 | +75.7% |
| Contributions | 10/11 | €4,500 | €54,479 | +€49,979 | +1110.6% |
| Profit (loss) carried forward | 14 | €96,524 | €85,666 | -€10,858 | -11.2% |
| Investment grants | 15 | €8,429 | €52,185 | +€43,756 | +519.1% |
| Amounts payable | 17/49 | €15,307 | €61,874 | +€46,567 | +304.2% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €15,307 | €11,874 | -€3,433 | -22.4% |
| Financial debts | 43 | €552 | €1,500 | +€948 | +171.6% |
| Credit institutions | 430/8 | €552 | €1,500 | +€948 | +171.6% |
| Trade debts | 44 | €3,839 | €6,667 | +€2,828 | +73.7% |
| Suppliers | 440/4 | €3,839 | €6,667 | +€2,828 | +73.7% |
| Taxes, remuneration and social security | 45 | €10,135 | €3,631 | -€6,504 | -64.2% |
| Taxes | 450/3 | €6,292 | €357 | -€5,935 | -94.3% |
| Remuneration and social security | 454/9 | €3,843 | €3,273 | -€569 | -14.8% |
| Other amounts payable | 47/48 | €781 | €75 | -€706 | -90.3% |
| Remuneration, social security and pensions | 62 | €39,101 | €31,150 | -€7,951 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,879 | €22,073 | +€4,194 | +23.5% |
| Other operating charges | 640/8 | €753 | €380 | -€373 | -49.6% |
| Gross operating margin | 9900 | €59,946 | €28,704 | -€31,242 | -52.1% |
| Operating profit (loss) | 9901 | €2,213 | -€24,899 | -€27,112 | |
| Financial income | 75/76B | €2,810 | €14,451 | +€11,641 | +414.3% |
| Recurring financial income | 75 | €2,810 | €14,451 | +€11,641 | +414.3% |
| Financial charges | 65/66B | €407 | €268 | -€139 | -34.1% |
| Recurring financial charges | 65 | €407 | €268 | -€139 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €4,617 | -€10,715 | -€15,332 | |
| Income taxes | 67/77 | €136 | €143 | +€7 | +5.0% |
| Profit (loss) for the period | 9904 | €4,481 | -€10,858 | -€15,339 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,481 | -€10,858 | -€15,339 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.