DITHO: 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.
DITHO
Largest movements
- Cash +€69,607
up €69,607 (+58.5%), from €118,934 to €188,541
mainly Other debts (+€165,098) and Net result for the year (+€74,700)
- Receivables within one year +€19,489
up €19,489 (+66.5%), from €29,286 to €48,775
of which Trade receivables: +€19,484
- Other debts +€165,098
up €165,098 (+167.9%), from €98,350 to €263,448
- Reserves -€145,410
down €145,410 (-32.9%), from €441,511 to €296,101
of which Distributable reserves: -€143,186
- Debts after one year +€40,000
up €40,000 (+8.0%), from €500,000 to €540,000
- Trade debts +€21,752
up €21,752 (+251.4%), from €8,652 to €30,404
- Gross operating margin -€60,800
down €60,800 (-20.5%), from €296,065 to €235,265
- Staff costs -€60,794
down €60,794 (-37.8%), from €160,678 to €99,884
- Depreciation -€4,627
down €4,627 (-17.6%), from €26,224 to €21,597
- Financial charges +€3,166
up €3,166 (+17.1%), from €18,518 to €21,684
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,224,934 | €1,306,855 | +€81,920 | +6.7% |
| Fixed assets | 21/28 | €492,235 | €482,070 | -€10,165 | -2.1% |
| Tangible fixed assets | 22/27 | €492,235 | €482,070 | -€10,165 | -2.1% |
| Land and buildings | 22 | €467,410 | €464,448 | -€2,962 | -0.6% |
| Furniture and vehicles | 24 | €24,825 | €17,622 | -€7,203 | -29.0% |
| Current assets | 29/58 | €732,700 | €824,785 | +€92,085 | +12.6% |
| Amounts receivable after more than one year | 29 | €560,000 | €560,000 | = | 0.0% |
| Other amounts receivable | 291 | €560,000 | €560,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,286 | €48,775 | +€19,489 | +66.5% |
| Trade receivables | 40 | €29,286 | €48,770 | +€19,484 | +66.5% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €118,934 | €188,541 | +€69,607 | +58.5% |
| Deferred charges and accrued income | 490/1 | €24,480 | €27,469 | +€2,989 | +12.2% |
| Total equity and liabilities | 10/49 | €1,224,934 | €1,306,855 | +€81,920 | +6.7% |
| Equity | 10/15 | €565,693 | €428,283 | -€137,410 | -24.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Revaluation surpluses | 12 | €18,914 | €18,914 | = | 0.0% |
| Reserves | 13 | €441,511 | €296,101 | -€145,410 | -32.9% |
| Tax-exempt reserves | 132 | €51,892 | €49,668 | -€2,224 | -4.3% |
| Distributable reserves | 133 | €389,619 | €246,433 | -€143,186 | -36.8% |
| Profit (loss) carried forward | 14 | €25,268 | €33,268 | +€8,000 | +31.7% |
| Provisions and deferred taxes | 16 | €26,720 | €25,575 | -€1,145 | -4.3% |
| Deferred taxes | 168 | €26,720 | €25,575 | -€1,145 | -4.3% |
| Amounts payable | 17/49 | €632,521 | €852,996 | +€220,475 | +34.9% |
| Amounts payable after more than one year | 17 | €500,000 | €540,000 | +€40,000 | +8.0% |
| Other amounts payable | 178/9 | €500,000 | €540,000 | +€40,000 | +8.0% |
| Amounts payable within one year | 42/48 | €131,321 | €311,766 | +€180,445 | +137.4% |
| Trade debts | 44 | €8,652 | €30,404 | +€21,752 | +251.4% |
| Suppliers | 440/4 | €8,652 | €30,404 | +€21,752 | +251.4% |
| Taxes, remuneration and social security | 45 | €24,319 | €17,914 | -€6,405 | -26.3% |
| Taxes | 450/3 | €7,920 | €12,356 | +€4,436 | +56.0% |
| Remuneration and social security | 454/9 | €16,399 | €5,559 | -€10,841 | -66.1% |
| Other amounts payable | 47/48 | €98,350 | €263,448 | +€165,098 | +167.9% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,230 | +€30 | +2.5% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €160,678 | €99,884 | -€60,794 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,224 | €21,597 | -€4,627 | -17.6% |
| Other operating charges | 640/8 | €6,961 | €4,240 | -€2,721 | -39.1% |
| Gross operating margin | 9900 | €296,065 | €235,265 | -€60,800 | -20.5% |
| Operating profit (loss) | 9901 | €102,201 | €109,544 | +€7,342 | +7.2% |
| Financial income | 75/76B | €21,517 | €22,400 | +€883 | +4.1% |
| Recurring financial income | 75 | €21,517 | €22,400 | +€883 | +4.1% |
| Financial charges | 65/66B | €18,518 | €21,684 | +€3,166 | +17.1% |
| Recurring financial charges | 65 | €18,518 | €21,684 | +€3,166 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €105,201 | €110,260 | +€5,059 | +4.8% |
| Transfer from deferred taxes | 780 | €1,145 | €1,145 | = | 0.0% |
| Income taxes | 67/77 | €36,011 | €36,705 | +€694 | +1.9% |
| Profit (loss) for the period | 9904 | €70,335 | €74,700 | +€4,366 | +6.2% |
| Transfer from tax-exempt reserves | 789 | €2,224 | €2,224 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,559 | €76,924 | +€4,366 | +6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.