DITECOM: 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.
DITECOM
Largest movements
- Stocks and contracts -€90,244
down €90,244 (-30.4%), from €296,708 to €206,464
- Cash -€60,505
down €60,505 (-9.5%), from €636,664 to €576,160
mainly Other debts (-€100,000) and Contributions, distributions and other (-€71,429)
- Tangible fixed assets -€32,947
down €32,947 (-24.6%), from €133,843 to €100,896
of which Plant, machinery and equipment: -€32,018
- Receivables after one year -€24,299
no longer reported in 2024 (was €24,299)
- Other debts -€100,000
down €100,000 (-66.7%), from €150,000 to €50,000
- Trade debts +€58,615
new in 2024: €58,615
- Current portion of long-term debt -€47,832
down €47,832 (-61.9%), from €77,234 to €29,402
- Advances received -€42,221
down €42,221 (-6.5%), from €653,462 to €611,241
- Profit (loss) carried forward -€38,673
down €38,673 (-10.8%), from €358,822 to €320,149
- Financial income -€44,981
down €44,981 (-42.9%), from €104,871 to €59,890
of which Financial income: -€44,158
- Gross operating margin -€26,806
down €26,806 (-7.6%), from €352,425 to €325,619
- Taxes -€9,970
down €9,970 (-35.4%), from €28,162 to €18,192
- Depreciation -€4,331
down €4,331 (-11.6%), from €37,278 to €32,947
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,458,809 | €1,243,129 | -€215,681 | -14.8% |
| Fixed assets | 21/28 | €138,263 | €105,316 | -€32,947 | -23.8% |
| Tangible fixed assets | 22/27 | €133,843 | €100,896 | -€32,947 | -24.6% |
| Plant, machinery and equipment | 23 | €132,914 | €100,896 | -€32,018 | -24.1% |
| Furniture and vehicles | 24 | €929 | - | -€929 | |
| Financial fixed assets | 28 | €4,420 | €4,420 | = | 0.0% |
| Current assets | 29/58 | €1,320,546 | €1,137,813 | -€182,733 | -13.8% |
| Amounts receivable after more than one year | 29 | €24,299 | - | -€24,299 | |
| Other amounts receivable | 291 | €24,299 | - | -€24,299 | |
| Stocks and contracts in progress | 3 | €296,708 | €206,464 | -€90,244 | -30.4% |
| Stocks | 30/36 | €296,708 | €206,464 | -€90,244 | -30.4% |
| Amounts receivable within one year | 40/41 | €362,874 | €355,189 | -€7,685 | -2.1% |
| Trade receivables | 40 | €128,614 | €135,629 | +€7,015 | +5.5% |
| Other amounts receivable | 41 | €234,259 | €219,560 | -€14,699 | -6.3% |
| Cash at bank and in hand | 54/58 | €636,664 | €576,160 | -€60,505 | -9.5% |
| Total equity and liabilities | 10/49 | €1,458,809 | €1,243,129 | -€215,681 | -14.8% |
| Equity | 10/15 | €441,822 | €403,149 | -€38,673 | -8.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €21,000 | €21,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €358,822 | €320,149 | -€38,673 | -10.8% |
| Amounts payable | 17/49 | €1,016,987 | €839,980 | -€177,007 | -17.4% |
| Amounts payable after more than one year | 17 | €25,742 | - | -€25,742 | |
| Financial debts | 170/4 | €25,742 | - | -€25,742 | |
| Amounts payable within one year | 42/48 | €977,812 | €828,815 | -€148,997 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €77,234 | €29,402 | -€47,832 | -61.9% |
| Trade debts | 44 | - | €58,615 | +€58,615 | |
| Suppliers | 440/4 | - | €58,615 | +€58,615 | |
| Advances received on contracts in progress | 46 | €653,462 | €611,241 | -€42,221 | -6.5% |
| Taxes, remuneration and social security | 45 | €97,117 | €79,557 | -€17,560 | -18.1% |
| Taxes | 450/3 | €86,506 | €47,571 | -€38,935 | -45.0% |
| Remuneration and social security | 454/9 | €10,611 | €31,986 | +€21,376 | +201.5% |
| Other amounts payable | 47/48 | €150,000 | €50,000 | -€100,000 | -66.7% |
| Accrued charges and deferred income | 492/3 | €13,433 | €11,165 | -€2,268 | -16.9% |
| Non-recurring operating income | 76A | €160,204 | €55,095 | -€105,108 | -65.6% |
| Remuneration, social security and pensions | 62 | €294,145 | €291,869 | -€2,277 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,278 | €32,947 | -€4,331 | -11.6% |
| Other operating charges | 640/8 | €2,492 | €974 | -€1,518 | -60.9% |
| Non-recurring operating charges | 66A | €270 | €3,160 | +€2,890 | +1069.9% |
| Gross operating margin | 9900 | €352,425 | €325,619 | -€26,806 | -7.6% |
| Operating profit (loss) | 9901 | €18,240 | -€3,332 | -€21,571 | |
| Financial income | 75/76B | €104,871 | €59,890 | -€44,981 | -42.9% |
| Recurring financial income | 75 | €103,553 | €59,394 | -€44,158 | -42.6% |
| Non-recurring financial income | 76B | €1,318 | €496 | -€822 | -62.4% |
| Financial charges | 65/66B | €5,234 | €5,610 | +€377 | +7.2% |
| Recurring financial charges | 65 | €5,234 | €5,610 | +€377 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €117,877 | €50,948 | -€66,928 | -56.8% |
| Income taxes | 67/77 | €28,162 | €18,192 | -€9,970 | -35.4% |
| Profit (loss) for the period | 9904 | €89,714 | €32,756 | -€56,958 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €89,714 | €32,756 | -€56,958 | -63.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.