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
- Tangible fixed assets -€2,692
down €2,692 (-13.3%), from €20,304 to €17,612
of which Plant, machinery and equipment: -€1,691
- Cash -€2,031
down €2,031 (-17.2%), from €11,804 to €9,773
mainly Other debts (-€9,810) and Current investments (-€10)
- Stocks and contracts -€495
down €495 (-13.7%), from €3,621 to €3,126
- Other debts -€9,810
down €9,810 (-62.2%), from €15,775 to €5,965
- Trade debts +€3,774
up €3,774 (+647%), from €584 to €4,358
- Profit (loss) carried forward +€597
up €597 (+143%), from €417 to €1,015
- Gross operating margin +€1,754
up €1,754 (+65.5%), from €2,677 to €4,430
- Financial charges -€126
down €126 (-34.1%), from €370 to €244
- Depreciation +€48
up €48 (+1.8%), from €2,644 to €2,692
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 | €38,779 | €33,384 | -€5,395 | -13.9% |
| Fixed assets | 21/28 | €20,304 | €17,612 | -€2,692 | -13.3% |
| Tangible fixed assets | 22/27 | €20,304 | €17,612 | -€2,692 | -13.3% |
| Plant, machinery and equipment | 23 | €5,664 | €3,972 | -€1,691 | -29.9% |
| Other tangible fixed assets | 26 | €14,640 | €13,639 | -€1,001 | -6.8% |
| Current assets | 29/58 | €18,475 | €15,772 | -€2,703 | -14.6% |
| Stocks and contracts in progress | 3 | €3,621 | €3,126 | -€495 | -13.7% |
| Stocks | 30/36 | €3,621 | €3,126 | -€495 | -13.7% |
| Amounts receivable within one year | 40/41 | €92 | €0 | -€92 | -100% |
| Other amounts receivable | 41 | €92 | €0 | -€92 | -100% |
| Current investments | 50/53 | €4 | €14 | +€10 | +277% |
| Cash at bank and in hand | 54/58 | €11,804 | €9,773 | -€2,031 | -17.2% |
| Deferred charges and accrued income | 490/1 | €2,954 | €2,859 | -€96 | -3.2% |
| Total equity and liabilities | 10/49 | €38,779 | €33,384 | -€5,395 | -13.9% |
| Equity | 10/15 | €20,877 | €21,475 | +€597 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €417 | €1,015 | +€597 | +143% |
| Amounts payable | 17/49 | €17,902 | €11,909 | -€5,993 | -33.5% |
| Amounts payable within one year | 42/48 | €17,902 | €11,909 | -€5,993 | -33.5% |
| Trade debts | 44 | €584 | €4,358 | +€3,774 | +647% |
| Suppliers | 440/4 | €584 | €4,358 | +€3,774 | +647% |
| Taxes, remuneration and social security | 45 | €1,544 | €1,586 | +€43 | +2.8% |
| Taxes | 450/3 | €1,544 | €1,586 | +€43 | +2.8% |
| Other amounts payable | 47/48 | €15,775 | €5,965 | -€9,810 | -62.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,644 | €2,692 | +€48 | +1.8% |
| Other operating charges | 640/8 | €871 | €897 | +€26 | +3.0% |
| Non-recurring operating charges | 66A | €3,642 | €0 | -€3,642 | -100% |
| Gross operating margin | 9900 | €2,677 | €4,430 | +€1,754 | +65.5% |
| Operating profit (loss) | 9901 | -€4,480 | €841 | +€5,322 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -85.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -85.7% |
| Financial charges | 65/66B | €370 | €244 | -€126 | -34.1% |
| Recurring financial charges | 65 | €370 | €244 | -€126 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,850 | €597 | +€5,447 | |
| Income taxes | 67/77 | €0 | €0 | -€0 | -92.0% |
| Profit (loss) for the period | 9904 | -€4,850 | €597 | +€5,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,850 | €597 | +€5,448 |
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.