Ditcolas: 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.
Ditcolas
Largest movements
- Cash -€12,623
down €12,623 (-42.1%), from €29,949 to €17,327
mainly Other debts (-€14,039) and Receivables within one year (-€2,137)
- Receivables within one year +€2,137
new in 2025: €2,137
- Tangible fixed assets -€1,208
down €1,208 (-61.2%), from €1,973 to €766
of which Plant, machinery and equipment: -€626
- Other debts -€14,039
down €14,039 (-20.6%), from €68,121 to €54,082
- Profit (loss) carried forward +€3,645
up €3,645 (+6.2%), from -€59,248 to -€55,603
- Trade debts -€1,461
down €1,461 (-66.8%), from €2,188 to €727
- Taxes -€6,174
no longer reported in 2025 (was €6,174)
- Other operating charges -€3,786
down €3,786 (-88.9%), from €4,260 to €474
- Depreciation -€1,249
down €1,249 (-50.8%), from €2,457 to €1,208
- Gross operating margin +€965
up €965 (+21.2%), from €4,543 to €5,508
- Financial charges -€286
down €286 (-61.2%), from €467 to €181
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 | €32,423 | €20,730 | -€11,693 | -36.1% |
| Fixed assets | 21/28 | €2,473 | €1,266 | -€1,208 | -48.8% |
| Tangible fixed assets | 22/27 | €1,973 | €766 | -€1,208 | -61.2% |
| Plant, machinery and equipment | 23 | €1,392 | €766 | -€626 | -45.0% |
| Furniture and vehicles | 24 | €581 | - | -€581 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €29,949 | €19,464 | -€10,485 | -35.0% |
| Amounts receivable within one year | 40/41 | - | €2,137 | +€2,137 | |
| Trade receivables | 40 | - | €2,137 | +€2,137 | |
| Cash at bank and in hand | 54/58 | €29,949 | €17,327 | -€12,623 | -42.1% |
| Total equity and liabilities | 10/49 | €32,423 | €20,730 | -€11,693 | -36.1% |
| Equity | 10/15 | -€40,648 | -€37,003 | +€3,645 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,248 | -€55,603 | +€3,645 | +6.2% |
| Amounts payable | 17/49 | €73,070 | €57,732 | -€15,338 | -21.0% |
| Amounts payable within one year | 42/48 | €73,070 | €57,732 | -€15,338 | -21.0% |
| Trade debts | 44 | €2,188 | €727 | -€1,461 | -66.8% |
| Suppliers | 440/4 | €2,188 | €727 | -€1,461 | -66.8% |
| Taxes, remuneration and social security | 45 | €2,761 | €2,923 | +€162 | +5.9% |
| Taxes | 450/3 | €2,761 | €2,923 | +€162 | +5.9% |
| Other amounts payable | 47/48 | €68,121 | €54,082 | -€14,039 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,457 | €1,208 | -€1,249 | -50.8% |
| Other operating charges | 640/8 | €4,260 | €474 | -€3,786 | -88.9% |
| Gross operating margin | 9900 | €4,543 | €5,508 | +€965 | +21.2% |
| Operating profit (loss) | 9901 | -€2,173 | €3,826 | +€5,999 | |
| Financial charges | 65/66B | €467 | €181 | -€286 | -61.2% |
| Recurring financial charges | 65 | €467 | €181 | -€286 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,640 | €3,645 | +€6,285 | |
| Income taxes | 67/77 | €6,174 | - | -€6,174 | |
| Profit (loss) for the period | 9904 | -€8,814 | €3,645 | +€12,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,814 | €3,645 | +€12,459 |
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 7 October 2026 via checked.be.