DITINVEST: 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.
DITINVEST
Largest movements
- Receivables within one year +€14,576
up €14,576 (+69.4%), from €21,004 to €35,580
of which Other amounts receivable: +€10,769
- Cash +€10,189
up €10,189 (+115%), from €8,832 to €19,020
mainly Net result for the year (+€23,454) and Depreciation (+€11,300)
- Tangible fixed assets -€4,998
down €4,998 (-5.1%), from €97,113 to €92,115
of which Plant, machinery and equipment: -€4,083
- Deferred charges and accrued income -€2,893
down €2,893 (-65.1%), from €4,444 to €1,551
- Reserves +€23,454
up €23,454 (+25.2%), from €92,892 to €116,346
of which Distributable reserves: +€23,454
- Tax, wage and social debts -€5,853
down €5,853 (-48.4%), from €12,085 to €6,232
- Gross operating margin +€12,404
up €12,404 (+26.6%), from €46,696 to €59,100
- Taxes +€5,373
up €5,373 (+54.5%), from €9,855 to €15,228
- Other operating charges -€1,747
down €1,747 (-14.3%), from €12,223 to €10,476
- Depreciation +€1,240
up €1,240 (+12.3%), from €10,060 to €11,300
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 | €131,393 | €148,266 | +€16,873 | +12.8% |
| Fixed assets | 21/28 | €97,113 | €92,115 | -€4,998 | -5.1% |
| Tangible fixed assets | 22/27 | €97,113 | €92,115 | -€4,998 | -5.1% |
| Land and buildings | 22 | €4,185 | €4,185 | = | 0.0% |
| Plant, machinery and equipment | 23 | €88,649 | €84,566 | -€4,083 | -4.6% |
| Furniture and vehicles | 24 | €4,054 | €448 | -€3,606 | -88.9% |
| Other tangible fixed assets | 26 | €225 | €2,916 | +€2,691 | +1,199% |
| Current assets | 29/58 | €34,280 | €56,151 | +€21,871 | +63.8% |
| Amounts receivable within one year | 40/41 | €21,004 | €35,580 | +€14,576 | +69.4% |
| Trade receivables | 40 | - | €3,807 | +€3,807 | |
| Other amounts receivable | 41 | €21,004 | €31,773 | +€10,769 | +51.3% |
| Cash at bank and in hand | 54/58 | €8,832 | €19,020 | +€10,189 | +115% |
| Deferred charges and accrued income | 490/1 | €4,444 | €1,551 | -€2,893 | -65.1% |
| Total equity and liabilities | 10/49 | €131,393 | €148,266 | +€16,873 | +12.8% |
| Equity | 10/15 | €112,968 | €136,423 | +€23,454 | +20.8% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €92,892 | €116,346 | +€23,454 | +25.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,032 | €114,486 | +€23,454 | +25.8% |
| Profit (loss) carried forward | 14 | €10,877 | €10,877 | = | 0.0% |
| Amounts payable | 17/49 | €18,424 | €11,843 | -€6,581 | -35.7% |
| Amounts payable after more than one year | 17 | €4,024 | €4,361 | +€337 | +8.4% |
| Other amounts payable | 178/9 | €4,024 | €4,361 | +€337 | +8.4% |
| Amounts payable within one year | 42/48 | €14,401 | €7,483 | -€6,918 | -48.0% |
| Trade debts | 44 | €2,316 | €1,251 | -€1,065 | -46.0% |
| Suppliers | 440/4 | €2,316 | €1,251 | -€1,065 | -46.0% |
| Taxes, remuneration and social security | 45 | €12,085 | €6,232 | -€5,853 | -48.4% |
| Taxes | 450/3 | €12,085 | €6,232 | -€5,853 | -48.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,060 | €11,300 | +€1,240 | +12.3% |
| Other operating charges | 640/8 | €12,223 | €10,476 | -€1,747 | -14.3% |
| Gross operating margin | 9900 | €46,696 | €59,100 | +€12,404 | +26.6% |
| Operating profit (loss) | 9901 | €24,413 | €37,324 | +€12,911 | +52.9% |
| Financial income | 75/76B | €963 | €1,519 | +€555 | +57.6% |
| Recurring financial income | 75 | €963 | €1,519 | +€555 | +57.6% |
| Financial charges | 65/66B | €135 | €160 | +€25 | +18.7% |
| Recurring financial charges | 65 | €135 | €160 | +€25 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €25,242 | €38,682 | +€13,441 | +53.2% |
| Income taxes | 67/77 | €9,855 | €15,228 | +€5,373 | +54.5% |
| Profit (loss) for the period | 9904 | €15,387 | €23,454 | +€8,068 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,387 | €23,454 | +€8,068 | +52.4% |
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 19 October 2026 via checked.be.