DITER: 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.
DITER
Largest movements
- Tangible fixed assets +€156,854
up €156,854 (+28.6%), from €547,506 to €704,361
of which Land and buildings: +€137,992
- Cash +€12,261
up €12,261 (+155.2%), from €7,902 to €20,164
mainly Debts after one year (+€141,830) and Depreciation (+€50,613)
- Debts after one year +€141,830
up €141,830 (+92.8%), from €152,778 to €294,608
- Current portion of long-term debt +€26,353
up €26,353 (+74.7%), from €35,278 to €61,631
- Gross operating margin -€5,615
down €5,615 (-8.4%), from €66,937 to €61,322
- Financial charges +€4,112
up €4,112 (+100.1%), from €4,109 to €8,220
- Depreciation +€951
up €951 (+1.9%), from €49,662 to €50,613
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 | €578,924 | €745,393 | +€166,469 | +28.8% |
| Fixed assets | 21/28 | €547,506 | €704,361 | +€156,854 | +28.6% |
| Tangible fixed assets | 22/27 | €547,506 | €704,361 | +€156,854 | +28.6% |
| Land and buildings | 22 | €499,186 | €637,178 | +€137,992 | +27.6% |
| Plant, machinery and equipment | 23 | €48,320 | €67,183 | +€18,863 | +39.0% |
| Current assets | 29/58 | €31,418 | €41,032 | +€9,615 | +30.6% |
| Amounts receivable within one year | 40/41 | €23,515 | €20,869 | -€2,647 | -11.3% |
| Trade receivables | 40 | €11,500 | €14,276 | +€2,776 | +24.1% |
| Other amounts receivable | 41 | €12,015 | €6,593 | -€5,423 | -45.1% |
| Cash at bank and in hand | 54/58 | €7,902 | €20,164 | +€12,261 | +155.2% |
| Total equity and liabilities | 10/49 | €578,924 | €745,393 | +€166,469 | +28.8% |
| Equity | 10/15 | €349,930 | €347,786 | -€2,145 | -0.6% |
| Contributions | 10/11 | €52,120 | €52,120 | = | 0.0% |
| Reserves | 13 | €297,810 | €295,666 | -€2,145 | -0.7% |
| Distributable reserves | 133 | €297,810 | €295,666 | -€2,145 | -0.7% |
| Amounts payable | 17/49 | €228,994 | €397,608 | +€168,614 | +73.6% |
| Amounts payable after more than one year | 17 | €152,778 | €294,608 | +€141,830 | +92.8% |
| Financial debts | 170/4 | €152,778 | €294,608 | +€141,830 | +92.8% |
| Amounts payable within one year | 42/48 | €75,732 | €103,000 | +€27,268 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €35,278 | €61,631 | +€26,353 | +74.7% |
| Trade debts | 44 | €3,679 | €4,594 | +€915 | +24.9% |
| Suppliers | 440/4 | €3,679 | €4,594 | +€915 | +24.9% |
| Taxes, remuneration and social security | 45 | €258 | - | -€258 | |
| Taxes | 450/3 | €258 | - | -€258 | |
| Other amounts payable | 47/48 | €36,517 | €36,775 | +€258 | +0.7% |
| Accrued charges and deferred income | 492/3 | €484 | - | -€484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,662 | €50,613 | +€951 | +1.9% |
| Other operating charges | 640/8 | €5,168 | €4,636 | -€532 | -10.3% |
| Gross operating margin | 9900 | €66,937 | €61,322 | -€5,615 | -8.4% |
| Operating profit (loss) | 9901 | €12,107 | €6,073 | -€6,034 | -49.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €4,109 | €8,220 | +€4,112 | +100.1% |
| Recurring financial charges | 65 | €4,109 | €8,220 | +€4,112 | +100.1% |
| Profit (loss) for the period before taxes | 9903 | €7,998 | -€2,145 | -€10,142 | |
| Profit (loss) for the period | 9904 | €7,998 | -€2,145 | -€10,142 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,998 | -€2,145 | -€10,142 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.