DITAVISION: 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.
DITAVISION
Largest movements
- Cash -€96,659
down €96,659 (-50.0%), from €193,184 to €96,526
mainly Contributions, distributions and other (-€121,330) and Debts after one year (-€7,150)
- Tangible fixed assets -€34,223
down €34,223 (-41.5%), from €82,519 to €48,296
of which Furniture and vehicles: -€25,481
- Receivables within one year +€6,249
up €6,249 (+13.3%), from €46,932 to €53,181
of which Trade receivables: +€6,948
- Reserves -€108,067
down €108,067 (-38.4%), from €281,463 to €173,396
of which Distributable reserves: -€108,067
- Debts after one year -€7,150
no longer reported in 2025 (was €7,150)
- Current portion of long-term debt -€6,490
down €6,490 (-42.3%), from €15,346 to €8,856
- Short-term financial debts -€5,277
down €5,277 (-95.3%), from €5,540 to €263
- Gross operating margin -€8,176
down €8,176 (-12.3%), from €66,531 to €58,355
- Depreciation -€2,834
down €2,834 (-7.2%), from €39,119 to €36,285
- Taxes -€1,177
down €1,177 (-14.4%), from €8,180 to €7,004
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 | €335,263 | €212,741 | -€122,522 | -36.5% |
| Fixed assets | 21/28 | €82,519 | €48,296 | -€34,223 | -41.5% |
| Tangible fixed assets | 22/27 | €82,519 | €48,296 | -€34,223 | -41.5% |
| Land and buildings | 22 | €19,664 | €14,989 | -€4,674 | -23.8% |
| Plant, machinery and equipment | 23 | €21,382 | €17,314 | -€4,068 | -19.0% |
| Furniture and vehicles | 24 | €41,474 | €15,993 | -€25,481 | -61.4% |
| Current assets | 29/58 | €252,744 | €164,445 | -€88,299 | -34.9% |
| Amounts receivable within one year | 40/41 | €46,932 | €53,181 | +€6,249 | +13.3% |
| Trade receivables | 40 | €37,860 | €44,808 | +€6,948 | +18.4% |
| Other amounts receivable | 41 | €9,072 | €8,373 | -€699 | -7.7% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €193,184 | €96,526 | -€96,659 | -50.0% |
| Deferred charges and accrued income | 490/1 | €2,628 | €4,739 | +€2,111 | +80.3% |
| Total equity and liabilities | 10/49 | €335,263 | €212,741 | -€122,522 | -36.5% |
| Equity | 10/15 | €287,663 | €179,596 | -€108,067 | -37.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €281,463 | €173,396 | -€108,067 | -38.4% |
| Tax-exempt reserves | 132 | €15,534 | €15,534 | = | 0.0% |
| Distributable reserves | 133 | €265,929 | €157,862 | -€108,067 | -40.6% |
| Amounts payable | 17/49 | €47,600 | €33,145 | -€14,455 | -30.4% |
| Amounts payable after more than one year | 17 | €7,150 | - | -€7,150 | |
| Financial debts | 170/4 | €7,150 | - | -€7,150 | |
| Amounts payable within one year | 42/48 | €40,450 | €33,145 | -€7,305 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €15,346 | €8,856 | -€6,490 | -42.3% |
| Financial debts | 43 | €5,540 | €263 | -€5,277 | -95.3% |
| Credit institutions | 430/8 | €5,540 | €263 | -€5,277 | -95.3% |
| Trade debts | 44 | €2,573 | €5,855 | +€3,282 | +127.5% |
| Suppliers | 440/4 | €2,573 | €5,855 | +€3,282 | +127.5% |
| Taxes, remuneration and social security | 45 | €10,777 | €11,951 | +€1,174 | +10.9% |
| Taxes | 450/3 | €10,777 | €11,951 | +€1,174 | +10.9% |
| Other amounts payable | 47/48 | €6,214 | €6,220 | +€6 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,119 | €36,285 | -€2,834 | -7.2% |
| Other operating charges | 640/8 | €1,144 | €1,276 | +€131 | +11.5% |
| Gross operating margin | 9900 | €66,531 | €58,355 | -€8,176 | -12.3% |
| Operating profit (loss) | 9901 | €26,268 | €20,794 | -€5,474 | -20.8% |
| Financial income | 75/76B | €1,302 | €1,507 | +€205 | +15.7% |
| Recurring financial income | 75 | €1,302 | €1,507 | +€205 | +15.7% |
| Financial charges | 65/66B | €2,167 | €2,034 | -€134 | -6.2% |
| Recurring financial charges | 65 | €2,167 | €2,034 | -€134 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €25,403 | €20,267 | -€5,136 | -20.2% |
| Income taxes | 67/77 | €8,180 | €7,004 | -€1,177 | -14.4% |
| Profit (loss) for the period | 9904 | €17,222 | €13,263 | -€3,959 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,222 | €13,263 | -€3,959 | -23.0% |
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 3 October 2026 via checked.be.