DITI: 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.
DITI
Largest movements
- Deferred charges and accrued income -€19,937
down €19,937 (-95.6%), from €20,862 to €924
- Tangible fixed assets -€3,436
down €3,436 (-32.5%), from €10,578 to €7,142
of which Plant, machinery and equipment: -€3,983
- Receivables within one year -€2,505
down €2,505 (-36.0%), from €6,967 to €4,462
of which Other amounts receivable: -€1,529
- Other debts -€15,487
down €15,487 (-65.1%), from €23,775 to €8,288
- Trade debts +€11,883
up €11,883 (+42.9%), from €27,685 to €39,568
- Current portion of long-term debt -€9,395
down €9,395 (-74.0%), from €12,699 to €3,304
- Profit (loss) carried forward -€7,911
down €7,911 (-15.5%), from -€50,934 to -€58,846
- Accrued charges and deferred income -€5,540
down €5,540 (-100.0%), from €5,540 to €0
- Staff costs +€25,777
up €25,777 (+33.0%), from €78,029 to €103,806
- Gross operating margin +€6,130
up €6,130 (+6.2%), from €99,075 to €105,205
- Depreciation -€2,640
down €2,640 (-34.2%), from €7,710 to €5,070
- Financial charges -€2,458
down €2,458 (-46.5%), from €5,282 to €2,824
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 | €44,543 | €18,810 | -€25,733 | -57.8% |
| Fixed assets | 21/28 | €10,653 | €7,217 | -€3,436 | -32.3% |
| Tangible fixed assets | 22/27 | €10,578 | €7,142 | -€3,436 | -32.5% |
| Plant, machinery and equipment | 23 | €9,504 | €5,521 | -€3,983 | -41.9% |
| Other tangible fixed assets | 26 | €1,074 | €1,621 | +€547 | +50.9% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €33,890 | €11,594 | -€22,296 | -65.8% |
| Stocks and contracts in progress | 3 | €376 | €333 | -€42 | -11.2% |
| Stocks | 30/36 | €376 | €333 | -€42 | -11.2% |
| Amounts receivable within one year | 40/41 | €6,967 | €4,462 | -€2,505 | -36.0% |
| Trade receivables | 40 | €3,865 | €2,889 | -€976 | -25.3% |
| Other amounts receivable | 41 | €3,102 | €1,574 | -€1,529 | -49.3% |
| Cash at bank and in hand | 54/58 | €5,685 | €5,873 | +€188 | +3.3% |
| Deferred charges and accrued income | 490/1 | €20,862 | €924 | -€19,937 | -95.6% |
| Total equity and liabilities | 10/49 | €44,543 | €18,810 | -€25,733 | -57.8% |
| Equity | 10/15 | -€31,496 | -€39,407 | -€7,911 | -25.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €888 | €888 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €888 | €888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,934 | -€58,846 | -€7,911 | -15.5% |
| Amounts payable | 17/49 | €76,039 | €58,218 | -€17,821 | -23.4% |
| Amounts payable after more than one year | 17 | €3,304 | €0 | -€3,304 | -100.0% |
| Financial debts | 170/4 | €3,304 | €0 | -€3,304 | -100.0% |
| Amounts payable within one year | 42/48 | €67,195 | €58,218 | -€8,977 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €12,699 | €3,304 | -€9,395 | -74.0% |
| Financial debts | 43 | €612 | €351 | -€260 | -42.5% |
| Credit institutions | 430/8 | €612 | €351 | -€260 | -42.5% |
| Trade debts | 44 | €27,685 | €39,568 | +€11,883 | +42.9% |
| Suppliers | 440/4 | €27,685 | €39,568 | +€11,883 | +42.9% |
| Taxes, remuneration and social security | 45 | €2,425 | €6,706 | +€4,281 | +176.6% |
| Remuneration and social security | 454/9 | €2,425 | €6,706 | +€4,281 | +176.6% |
| Other amounts payable | 47/48 | €23,775 | €8,288 | -€15,487 | -65.1% |
| Accrued charges and deferred income | 492/3 | €5,540 | €0 | -€5,540 | -100.0% |
| Remuneration, social security and pensions | 62 | €78,029 | €103,806 | +€25,777 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,710 | €5,070 | -€2,640 | -34.2% |
| Other operating charges | 640/8 | €1,199 | €1,949 | +€750 | +62.6% |
| Gross operating margin | 9900 | €99,075 | €105,205 | +€6,130 | +6.2% |
| Operating profit (loss) | 9901 | €12,136 | -€5,620 | -€17,756 | |
| Financial income | 75/76B | €579 | €533 | -€46 | -7.9% |
| Recurring financial income | 75 | €579 | €533 | -€46 | -7.9% |
| Financial charges | 65/66B | €5,282 | €2,824 | -€2,458 | -46.5% |
| Recurring financial charges | 65 | €5,282 | €2,824 | -€2,458 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €7,433 | -€7,911 | -€15,344 | |
| Profit (loss) for the period | 9904 | €7,433 | -€7,911 | -€15,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,433 | -€7,911 | -€15,344 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.