DITI ET ARI: 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 ET ARI
Largest movements
- Receivables within one year -€4,775
down €4,775 (-51.0%), from €9,357 to €4,582
of which Other amounts receivable: -€3,940
- Cash -€4,134
down €4,134 (-25.3%), from €16,321 to €12,188
mainly Net result for the year (-€30,986) and Accrued charges and deferred income (-€2,694)
- Intangible fixed assets -€2,893
down €2,893 (-13.9%), from €20,748 to €17,855
- Tangible fixed assets -€1,490
down €1,490 (-41.0%), from €3,636 to €2,145
of which Furniture and vehicles: -€1,361
- Stocks and contracts -€1,366
down €1,366 (-11.4%), from €11,976 to €10,610
- Profit (loss) carried forward -€30,986
down €30,986, from €1,506 to -€29,480
- Trade debts +€14,003
up €14,003 (+39.7%), from €35,229 to €49,232
- Tax, wage and social debts +€4,737
up €4,737 (+28.3%), from €16,744 to €21,481
of which Remuneration and social security: +€4,210
- Accrued charges and deferred income -€2,694
down €2,694 (-100%), from €2,694 to €0
- Other operating charges +€10,386
up €10,386 (+82.7%), from €12,565 to €22,951
- Gross operating margin -€3,272
down €3,272 (-4.4%), from €74,879 to €71,607
- Staff costs +€1,987
up €1,987 (+2.7%), from €73,143 to €75,130
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.
Derived cash bridge
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 | €75,371 | €60,431 | -€14,940 | -19.8% |
| Fixed assets | 21/28 | €37,434 | €33,051 | -€4,383 | -11.7% |
| Intangible fixed assets | 21 | €20,748 | €17,855 | -€2,893 | -13.9% |
| Tangible fixed assets | 22/27 | €3,636 | €2,145 | -€1,490 | -41.0% |
| Plant, machinery and equipment | 23 | €146 | €16 | -€130 | -89.0% |
| Furniture and vehicles | 24 | €3,490 | €2,129 | -€1,361 | -39.0% |
| Financial fixed assets | 28 | €13,050 | €13,050 | = | 0.0% |
| Current assets | 29/58 | €37,937 | €27,380 | -€10,557 | -27.8% |
| Stocks and contracts in progress | 3 | €11,976 | €10,610 | -€1,366 | -11.4% |
| Stocks | 30/36 | €11,976 | €10,610 | -€1,366 | -11.4% |
| Amounts receivable within one year | 40/41 | €9,357 | €4,582 | -€4,775 | -51.0% |
| Trade receivables | 40 | €5,417 | €4,582 | -€835 | -15.4% |
| Other amounts receivable | 41 | €3,940 | - | -€3,940 | |
| Cash at bank and in hand | 54/58 | €16,321 | €12,188 | -€4,134 | -25.3% |
| Deferred charges and accrued income | 490/1 | €282 | €0 | -€282 | -100% |
| Total equity and liabilities | 10/49 | €75,371 | €60,431 | -€14,940 | -19.8% |
| Equity | 10/15 | €4,506 | -€26,480 | -€30,986 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,506 | -€29,480 | -€30,986 | |
| Amounts payable | 17/49 | €70,865 | €86,911 | +€16,047 | +22.6% |
| Amounts payable within one year | 42/48 | €68,171 | €86,911 | +€18,741 | +27.5% |
| Trade debts | 44 | €35,229 | €49,232 | +€14,003 | +39.7% |
| Suppliers | 440/4 | €35,229 | €49,232 | +€14,003 | +39.7% |
| Taxes, remuneration and social security | 45 | €16,744 | €21,481 | +€4,737 | +28.3% |
| Taxes | 450/3 | €5,750 | €6,277 | +€528 | +9.2% |
| Remuneration and social security | 454/9 | €10,994 | €15,204 | +€4,210 | +38.3% |
| Other amounts payable | 47/48 | €16,198 | €16,198 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,694 | €0 | -€2,694 | -100% |
| Remuneration, social security and pensions | 62 | €73,143 | €75,130 | +€1,987 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,398 | €4,383 | -€15 | -0.4% |
| Other operating charges | 640/8 | €12,565 | €22,951 | +€10,386 | +82.7% |
| Gross operating margin | 9900 | €74,879 | €71,607 | -€3,272 | -4.4% |
| Operating profit (loss) | 9901 | -€15,227 | -€30,856 | -€15,630 | -103% |
| Financial income | 75/76B | €10 | €46 | +€36 | +360% |
| Recurring financial income | 75 | €10 | €46 | +€36 | +360% |
| Financial charges | 65/66B | €710 | €176 | -€534 | -75.2% |
| Recurring financial charges | 65 | €710 | €176 | -€534 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,927 | -€30,986 | -€15,059 | -94.6% |
| Profit (loss) for the period | 9904 | -€15,927 | -€30,986 | -€15,059 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,927 | -€30,986 | -€15,059 | -94.6% |
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 31 October 2026 via checked.be.