DITO: 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.
DITO
Largest movements
- Receivables within one year -€42,333
down €42,333 (-24.3%), from €174,177 to €131,844
of which Trade receivables: -€38,603
- Tangible fixed assets -€12,740
down €12,740 (-10.8%), from €118,161 to €105,421
of which Land and buildings: -€12,454
- Cash +€7,459
up €7,459 (+175%), from €4,271 to €11,730
mainly Receivables within one year (+€42,333) and Other debts (+€18,669)
- Short-term financial debts -€47,269
no longer reported in 2025 (was €47,269)
- Other debts +€18,669
up €18,669 (+510%), from €3,662 to €22,331
- Trade debts +€15,874
up €15,874 (+33.6%), from €47,307 to €63,181
- Tax, wage and social debts -€15,204
down €15,204 (-57.1%), from €26,607 to €11,403
of which Remuneration and social security: -€15,014
- Debts after one year -€10,094
down €10,094 (-9.8%), from €102,659 to €92,565
- Gross operating margin +€65,376
up €65,376 (+66.6%), from €98,197 to €163,573
- Staff costs -€31,501
down €31,501 (-17.7%), from €178,267 to €146,766
- Depreciation -€3,553
down €3,553 (-18.9%), from €18,810 to €15,257
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 | €325,195 | €278,068 | -€47,127 | -14.5% |
| Fixed assets | 21/28 | €119,053 | €106,313 | -€12,740 | -10.7% |
| Tangible fixed assets | 22/27 | €118,161 | €105,421 | -€12,740 | -10.8% |
| Land and buildings | 22 | €112,275 | €99,821 | -€12,454 | -11.1% |
| Plant, machinery and equipment | 23 | €1,831 | €2,500 | +€669 | +36.5% |
| Furniture and vehicles | 24 | €4,055 | €3,100 | -€955 | -23.6% |
| Financial fixed assets | 28 | €892 | €892 | = | 0.0% |
| Current assets | 29/58 | €206,142 | €171,755 | -€34,387 | -16.7% |
| Stocks and contracts in progress | 3 | €22,471 | €21,049 | -€1,422 | -6.3% |
| Stocks | 30/36 | €22,471 | €21,049 | -€1,422 | -6.3% |
| Amounts receivable within one year | 40/41 | €174,177 | €131,844 | -€42,333 | -24.3% |
| Trade receivables | 40 | €145,966 | €107,363 | -€38,603 | -26.4% |
| Other amounts receivable | 41 | €28,211 | €24,481 | -€3,730 | -13.2% |
| Cash at bank and in hand | 54/58 | €4,271 | €11,730 | +€7,459 | +175% |
| Deferred charges and accrued income | 490/1 | €5,223 | €7,132 | +€1,909 | +36.5% |
| Total equity and liabilities | 10/49 | €325,195 | €278,068 | -€47,127 | -14.5% |
| Equity | 10/15 | €87,734 | €78,494 | -€9,240 | -10.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €364,779 | €364,779 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €362,920 | €362,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€295,637 | -€304,877 | -€9,240 | -3.1% |
| Amounts payable | 17/49 | €237,461 | €199,574 | -€37,887 | -16.0% |
| Amounts payable after more than one year | 17 | €102,659 | €92,565 | -€10,094 | -9.8% |
| Financial debts | 170/4 | €102,659 | €92,565 | -€10,094 | -9.8% |
| Amounts payable within one year | 42/48 | €134,802 | €107,009 | -€27,793 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €9,957 | €10,094 | +€137 | +1.4% |
| Financial debts | 43 | €47,269 | - | -€47,269 | |
| Credit institutions | 430/8 | €47,269 | - | -€47,269 | |
| Trade debts | 44 | €47,307 | €63,181 | +€15,874 | +33.6% |
| Suppliers | 440/4 | €47,307 | €63,181 | +€15,874 | +33.6% |
| Taxes, remuneration and social security | 45 | €26,607 | €11,403 | -€15,204 | -57.1% |
| Taxes | 450/3 | €6,439 | €6,249 | -€190 | -3.0% |
| Remuneration and social security | 454/9 | €20,168 | €5,154 | -€15,014 | -74.4% |
| Other amounts payable | 47/48 | €3,662 | €22,331 | +€18,669 | +510% |
| Remuneration, social security and pensions | 62 | €178,267 | €146,766 | -€31,501 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,810 | €15,257 | -€3,553 | -18.9% |
| Other operating charges | 640/8 | €4,579 | €3,145 | -€1,434 | -31.3% |
| Gross operating margin | 9900 | €98,197 | €163,573 | +€65,376 | +66.6% |
| Operating profit (loss) | 9901 | -€103,459 | -€1,595 | +€101,864 | +98.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €6,106 | €7,411 | +€1,305 | +21.4% |
| Recurring financial charges | 65 | €6,106 | €7,411 | +€1,305 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | -€109,564 | -€9,006 | +€100,558 | +91.8% |
| Income taxes | 67/77 | €238 | €234 | -€4 | -1.7% |
| Profit (loss) for the period | 9904 | -€109,802 | -€9,240 | +€100,562 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€109,802 | -€9,240 | +€100,562 | +91.6% |
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 17 October 2026 via checked.be.