DITCON: 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.
DITCON
Largest movements
- Receivables within one year +€8,024
up €8,024 (+25.5%), from €31,417 to €39,440
of which Trade receivables: +€8,103
- Tangible fixed assets -€4,084
down €4,084 (-3.4%), from €119,204 to €115,120
of which Land and buildings: -€3,536
- Other debts +€33,775
up €33,775 (+131%), from €25,827 to €59,602
- Debts after one year -€15,126
down €15,126 (-26.0%), from €58,183 to €43,057
- Tax, wage and social debts -€7,742
down €7,742 (-36.1%), from €21,431 to €13,688
- Reserves -€7,117
down €7,117 (-7.8%), from €90,767 to €83,651
of which Distributable reserves: -€7,117
- Gross operating margin +€11,443
up €11,443 (+23.0%), from €49,793 to €61,235
- Financial charges +€2,162
up €2,162 (+25.6%), from €8,436 to €10,598
- Taxes +€2,054
up €2,054 (+20.0%), from €10,255 to €12,309
- Other operating charges -€895
down €895 (-24.9%), from €3,587 to €2,692
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 | €218,154 | €221,609 | +€3,456 | +1.6% |
| Fixed assets | 21/28 | €119,204 | €115,120 | -€4,084 | -3.4% |
| Tangible fixed assets | 22/27 | €119,204 | €115,120 | -€4,084 | -3.4% |
| Land and buildings | 22 | €117,940 | €114,404 | -€3,536 | -3.0% |
| Furniture and vehicles | 24 | €1,264 | €716 | -€548 | -43.3% |
| Current assets | 29/58 | €98,950 | €106,489 | +€7,539 | +7.6% |
| Amounts receivable within one year | 40/41 | €31,417 | €39,440 | +€8,024 | +25.5% |
| Trade receivables | 40 | €31,216 | €39,319 | +€8,103 | +26.0% |
| Other amounts receivable | 41 | €201 | €122 | -€79 | -39.4% |
| Cash at bank and in hand | 54/58 | €66,893 | €66,387 | -€506 | -0.8% |
| Deferred charges and accrued income | 490/1 | €640 | €662 | +€22 | +3.4% |
| Total equity and liabilities | 10/49 | €218,154 | €221,609 | +€3,456 | +1.6% |
| Equity | 10/15 | €96,967 | €89,851 | -€7,117 | -7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,767 | €83,651 | -€7,117 | -7.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €90,767 | €83,651 | -€7,117 | -7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €121,186 | €131,759 | +€10,572 | +8.7% |
| Amounts payable after more than one year | 17 | €58,183 | €43,057 | -€15,126 | -26.0% |
| Financial debts | 170/4 | €58,183 | €43,057 | -€15,126 | -26.0% |
| Amounts payable within one year | 42/48 | €63,004 | €88,702 | +€25,698 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €14,335 | €15,126 | +€791 | +5.5% |
| Financial debts | 43 | €227 | €285 | +€59 | +25.8% |
| Credit institutions | 430/8 | €227 | €285 | +€59 | +25.8% |
| Trade debts | 44 | €1,184 | €0 | -€1,184 | -100% |
| Suppliers | 440/4 | €1,184 | €0 | -€1,184 | -100% |
| Taxes, remuneration and social security | 45 | €21,431 | €13,688 | -€7,742 | -36.1% |
| Taxes | 450/3 | €21,431 | €13,688 | -€7,742 | -36.1% |
| Other amounts payable | 47/48 | €25,827 | €59,602 | +€33,775 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,470 | €7,934 | +€464 | +6.2% |
| Other operating charges | 640/8 | €3,587 | €2,692 | -€895 | -24.9% |
| Gross operating margin | 9900 | €49,793 | €61,235 | +€11,443 | +23.0% |
| Operating profit (loss) | 9901 | €38,736 | €50,610 | +€11,874 | +30.7% |
| Financial income | 75/76B | €184 | €596 | +€412 | +224% |
| Recurring financial income | 75 | €184 | €596 | +€412 | +224% |
| Financial charges | 65/66B | €8,436 | €10,598 | +€2,162 | +25.6% |
| Recurring financial charges | 65 | €8,436 | €10,598 | +€2,162 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €30,483 | €40,607 | +€10,124 | +33.2% |
| Income taxes | 67/77 | €10,255 | €12,309 | +€2,054 | +20.0% |
| Profit (loss) for the period | 9904 | €20,228 | €28,298 | +€8,070 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,228 | €28,298 | +€8,070 | +39.9% |
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 23 October 2026 via checked.be.