Ditco: 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.
Ditco
Largest movements
- Current investments +€1.2m
up €1.2m (+825%), from €140,751 to €1.3m
- Financial fixed assets -€200,000
down €200,000 (-40.0%), from €500,143 to €300,143
- Tangible fixed assets -€27,268
down €27,268 (-15.0%), from €181,667 to €154,399
- Reserves +€795,649
up €795,649 (+84.6%), from €939,989 to €1.7m
of which Distributable reserves: +€797,509
- Tax, wage and social debts +€91,961
up €91,961 (+116,200%), from €79 to €92,040
- Other debts +€65,046
up €65,046 (+148%), from €44,074 to €109,120
- Financial income +€896,466
up €896,466 (+4,275%), from €20,969 to €917,435
- Taxes +€98,361
up €98,361 (+8,260%), from €1,191 to €99,552
- Gross operating margin +€52,745
up €52,745 (+320%), from €16,494 to €69,238
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 | €1,054,916 | €1,990,289 | +€935,374 | +88.7% |
| Fixed assets | 21/28 | €681,810 | €454,542 | -€227,268 | -33.3% |
| Tangible fixed assets | 22/27 | €181,667 | €154,399 | -€27,268 | -15.0% |
| Other tangible fixed assets | 26 | €181,667 | €154,399 | -€27,268 | -15.0% |
| Financial fixed assets | 28 | €500,143 | €300,143 | -€200,000 | -40.0% |
| Current assets | 29/58 | €373,105 | €1,535,747 | +€1.2m | +312% |
| Amounts receivable within one year | 40/41 | €216,878 | €216,319 | -€559 | -0.3% |
| Trade receivables | 40 | €176,700 | €175,700 | -€1,000 | -0.6% |
| Other amounts receivable | 41 | €40,178 | €40,619 | +€441 | +1.1% |
| Current investments | 50/53 | €140,751 | €1,301,946 | +€1.2m | +825% |
| Cash at bank and in hand | 54/58 | €9,694 | €10,761 | +€1,067 | +11.0% |
| Deferred charges and accrued income | 490/1 | €5,782 | €6,721 | +€938 | +16.2% |
| Total equity and liabilities | 10/49 | €1,054,916 | €1,990,289 | +€935,374 | +88.7% |
| Equity | 10/15 | €964,189 | €1,759,838 | +€795,649 | +82.5% |
| Contributions | 10/11 | €24,200 | €24,200 | = | 0.0% |
| Reserves | 13 | €939,989 | €1,735,638 | +€795,649 | +84.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €938,129 | €1,735,638 | +€797,509 | +85.0% |
| Amounts payable | 17/49 | €90,727 | €230,452 | +€139,725 | +154% |
| Amounts payable after more than one year | 17 | €28,753 | €11,730 | -€17,023 | -59.2% |
| Financial debts | 170/4 | €28,753 | €11,730 | -€17,023 | -59.2% |
| Amounts payable within one year | 42/48 | €61,683 | €218,722 | +€157,039 | +255% |
| Current portion of amounts payable after more than one year | 42 | €16,028 | €16,935 | +€907 | +5.7% |
| Trade debts | 44 | €1,502 | €628 | -€874 | -58.2% |
| Suppliers | 440/4 | €1,502 | €628 | -€874 | -58.2% |
| Taxes, remuneration and social security | 45 | €79 | €92,040 | +€91,961 | +116,200% |
| Taxes | 450/3 | €79 | €92,040 | +€91,961 | +116,200% |
| Other amounts payable | 47/48 | €44,074 | €109,120 | +€65,046 | +148% |
| Accrued charges and deferred income | 492/3 | €291 | - | -€291 | |
| Non-recurring operating income | 76A | €9,421 | - | -€9,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,268 | €27,268 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,808 | €2,312 | -€497 | -17.7% |
| Gross operating margin | 9900 | €16,494 | €69,238 | +€52,745 | +320% |
| Operating profit (loss) | 9901 | -€13,583 | €39,659 | +€53,241 | |
| Financial income | 75/76B | €20,969 | €917,435 | +€896,466 | +4,275% |
| Recurring financial income | 75 | €20,969 | €917,435 | +€896,466 | +4,275% |
| Financial charges | 65/66B | €5,404 | €5,159 | -€245 | -4.5% |
| Recurring financial charges | 65 | €5,404 | €5,159 | -€245 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,982 | €951,935 | +€949,953 | +47,923% |
| Income taxes | 67/77 | €1,191 | €99,552 | +€98,361 | +8,260% |
| Profit (loss) for the period | 9904 | €791 | €852,383 | +€851,592 | +107,606% |
| Profit (loss) for the period to be appropriated | 9905 | €791 | €852,383 | +€851,592 | +107,606% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.