DITECSA: 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.
DITECSA
Largest movements
- Receivables within one year -€76,286
down €76,286 (-84.9%), from €89,851 to €13,565
of which Trade receivables: -€52,734
- Cash +€44,482
up €44,482 (+970.0%), from €4,586 to €49,068
mainly Receivables within one year (+€76,286) and Investment in fixed assets (net) (+€1,061)
- Financial fixed assets -€1,061
down €1,061 (-79.7%), from €1,331 to €270
- Trade debts -€19,858
down €19,858 (-41.9%), from €47,364 to €27,506
- Profit (loss) carried forward -€13,456
down €13,456 (-37.1%), from €36,274 to €22,818
- Gross operating margin -€12,301
down €12,301, from €5,063 to -€7,238
- Financial charges -€2,508
down €2,508 (-76.5%), from €3,280 to €772
- Financial income -€1,991
down €1,991 (-98.5%), from €2,021 to €30
of which Financial income: -€1,007
- Other operating charges -€184
down €184 (-3.4%), from €5,475 to €5,291
- Depreciation -€83
no longer reported in 2025 (was €83)
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 | €96,091 | €63,083 | -€33,008 | -34.4% |
| Fixed assets | 21/28 | €1,331 | €270 | -€1,061 | -79.7% |
| Financial fixed assets | 28 | €1,331 | €270 | -€1,061 | -79.7% |
| Current assets | 29/58 | €94,760 | €62,813 | -€31,947 | -33.7% |
| Amounts receivable within one year | 40/41 | €89,851 | €13,565 | -€76,286 | -84.9% |
| Trade receivables | 40 | €63,476 | €10,742 | -€52,734 | -83.1% |
| Other amounts receivable | 41 | €26,375 | €2,823 | -€23,552 | -89.3% |
| Cash at bank and in hand | 54/58 | €4,586 | €49,068 | +€44,482 | +970.0% |
| Deferred charges and accrued income | 490/1 | €323 | €180 | -€143 | -44.3% |
| Total equity and liabilities | 10/49 | €96,091 | €63,083 | -€33,008 | -34.4% |
| Equity | 10/15 | €47,129 | €33,673 | -€13,456 | -28.6% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,274 | €22,818 | -€13,456 | -37.1% |
| Amounts payable | 17/49 | €48,962 | €29,410 | -€19,552 | -39.9% |
| Amounts payable within one year | 42/48 | €48,962 | €28,548 | -€20,414 | -41.7% |
| Current portion of amounts payable after more than one year | 42 | €834 | €1,042 | +€208 | +24.9% |
| Trade debts | 44 | €47,364 | €27,506 | -€19,858 | -41.9% |
| Suppliers | 440/4 | €47,364 | €27,506 | -€19,858 | -41.9% |
| Taxes, remuneration and social security | 45 | €764 | - | -€764 | |
| Taxes | 450/3 | €545 | - | -€545 | |
| Remuneration and social security | 454/9 | €219 | - | -€219 | |
| Accrued charges and deferred income | 492/3 | - | €862 | +€862 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83 | - | -€83 | |
| Other operating charges | 640/8 | €5,475 | €5,291 | -€184 | -3.4% |
| Gross operating margin | 9900 | €5,063 | -€7,238 | -€12,301 | |
| Operating profit (loss) | 9901 | -€495 | -€12,529 | -€12,034 | -2431.1% |
| Financial income | 75/76B | €2,021 | €30 | -€1,991 | -98.5% |
| Recurring financial income | 75 | €1,037 | €30 | -€1,007 | -97.1% |
| Non-recurring financial income | 76B | €984 | - | -€984 | |
| Financial charges | 65/66B | €3,280 | €772 | -€2,508 | -76.5% |
| Recurring financial charges | 65 | €3,280 | €772 | -€2,508 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,754 | -€13,271 | -€11,517 | -656.6% |
| Income taxes | 67/77 | €169 | €185 | +€16 | +9.5% |
| Profit (loss) for the period | 9904 | -€1,923 | -€13,456 | -€11,533 | -599.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,923 | -€13,456 | -€11,533 | -599.7% |
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 29 September 2026 via checked.be.