DITJES & DATJES: 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.
DITJES & DATJES
Largest movements
- Cash +€89,188
up €89,188 (+243.4%), from €36,648 to €125,836
mainly Net result for the year (+€58,541) and Tax, wage and social debts (+€23,378)
- Receivables within one year -€5,098
down €5,098 (-53.3%), from €9,557 to €4,458
of which Trade receivables: -€4,379
- Reserves +€58,500
new in 2025: €58,500
- Tax, wage and social debts +€23,378
up €23,378 (+298.1%), from €7,842 to €31,220
- Profit (loss) carried forward -€5,792
down €5,792 (-20.9%), from €27,653 to €21,862
- Other debts +€4,875
up €4,875 (+126.3%), from €3,859 to €8,734
- Trade debts +€2,215
up €2,215 (+16.5%), from €13,385 to €15,600
- Gross operating margin +€40,617
up €40,617 (+88.0%), from €46,179 to €86,796
- Taxes +€15,209
up €15,209 (+227.2%), from €6,693 to €21,901
- Other operating charges -€4,405
down €4,405 (-52.6%), from €8,369 to €3,964
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 | €56,602 | €138,916 | +€82,314 | +145.4% |
| Fixed assets | 21/28 | €8,257 | €7,428 | -€829 | -10.0% |
| Tangible fixed assets | 22/27 | €8,257 | €7,428 | -€829 | -10.0% |
| Plant, machinery and equipment | 23 | - | €1,585 | +€1,585 | |
| Furniture and vehicles | 24 | €8,257 | €5,843 | -€2,414 | -29.2% |
| Current assets | 29/58 | €48,345 | €131,488 | +€83,143 | +172.0% |
| Amounts receivable within one year | 40/41 | €9,557 | €4,458 | -€5,098 | -53.3% |
| Trade receivables | 40 | €8,824 | €4,445 | -€4,379 | -49.6% |
| Other amounts receivable | 41 | €733 | €14 | -€719 | -98.2% |
| Cash at bank and in hand | 54/58 | €36,648 | €125,836 | +€89,188 | +243.4% |
| Deferred charges and accrued income | 490/1 | €2,140 | €1,193 | -€947 | -44.2% |
| Total equity and liabilities | 10/49 | €56,602 | €138,916 | +€82,314 | +145.4% |
| Equity | 10/15 | €30,653 | €83,362 | +€52,708 | +172.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €58,500 | +€58,500 | |
| Distributable reserves | 133 | - | €58,500 | +€58,500 | |
| Profit (loss) carried forward | 14 | €27,653 | €21,862 | -€5,792 | -20.9% |
| Amounts payable | 17/49 | €25,948 | €55,554 | +€29,606 | +114.1% |
| Amounts payable within one year | 42/48 | €25,948 | €55,554 | +€29,606 | +114.1% |
| Current portion of amounts payable after more than one year | 42 | €863 | - | -€863 | |
| Trade debts | 44 | €13,385 | €15,600 | +€2,215 | +16.5% |
| Suppliers | 440/4 | €13,385 | €15,600 | +€2,215 | +16.5% |
| Taxes, remuneration and social security | 45 | €7,842 | €31,220 | +€23,378 | +298.1% |
| Taxes | 450/3 | €7,842 | €31,220 | +€23,378 | +298.1% |
| Other amounts payable | 47/48 | €3,859 | €8,734 | +€4,875 | +126.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,861 | €2,180 | +€319 | +17.1% |
| Other operating charges | 640/8 | €8,369 | €3,964 | -€4,405 | -52.6% |
| Gross operating margin | 9900 | €46,179 | €86,796 | +€40,617 | +88.0% |
| Operating profit (loss) | 9901 | €35,949 | €80,652 | +€44,703 | +124.4% |
| Financial income | 75/76B | €51 | €141 | +€90 | +177.0% |
| Recurring financial income | 75 | €51 | €141 | +€90 | +177.0% |
| Financial charges | 65/66B | €823 | €350 | -€472 | -57.4% |
| Recurring financial charges | 65 | €823 | €350 | -€472 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €35,177 | €80,443 | +€45,266 | +128.7% |
| Income taxes | 67/77 | €6,693 | €21,901 | +€15,209 | +227.2% |
| Profit (loss) for the period | 9904 | €28,484 | €58,541 | +€30,057 | +105.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,484 | €58,541 | +€30,057 | +105.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.