DITO CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€88,330
down €88,330 (-91.0%), from €97,019 to €8,689
of which Trade receivables: -€80,794
- Tangible fixed assets -€57,755
down €57,755 (-9.4%), from €617,158 to €559,403
of which Furniture and vehicles: -€38,228
- Cash -€9,853
down €9,853 (-88.2%), from €11,171 to €1,317
mainly Debts after one year (-€97,484) and Other debts (-€56,797)
- Debts after one year -€97,484
down €97,484 (-21.4%), from €454,527 to €357,043
- Other debts -€56,797
down €56,797 (-74.2%), from €76,540 to €19,743
- Trade debts -€13,125
down €13,125 (-56.4%), from €23,279 to €10,153
- Staff costs -€35,598
down €35,598 (-100%), from €35,598 to €0
- Gross operating margin -€34,537
down €34,537 (-27.1%), from €127,388 to €92,852
- Financial charges -€10,630
down €10,630 (-38.8%), from €27,429 to €16,799
- Depreciation +€6,645
up €6,645 (+11.2%), from €59,428 to €66,073
- Financial income -€5,548
down €5,548 (-100%), from €5,548 to €0
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 | €725,423 | €569,484 | -€155,939 | -21.5% |
| Fixed assets | 21/28 | €617,233 | €559,478 | -€57,755 | -9.4% |
| Tangible fixed assets | 22/27 | €617,158 | €559,403 | -€57,755 | -9.4% |
| Land and buildings | 22 | €351,553 | €331,436 | -€20,117 | -5.7% |
| Plant, machinery and equipment | 23 | €32,274 | €32,865 | +€590 | +1.8% |
| Furniture and vehicles | 24 | €233,331 | €195,102 | -€38,228 | -16.4% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €108,190 | €10,006 | -€98,184 | -90.8% |
| Amounts receivable within one year | 40/41 | €97,019 | €8,689 | -€88,330 | -91.0% |
| Trade receivables | 40 | €88,706 | €7,912 | -€80,794 | -91.1% |
| Other amounts receivable | 41 | €8,313 | €777 | -€7,536 | -90.7% |
| Cash at bank and in hand | 54/58 | €11,171 | €1,317 | -€9,853 | -88.2% |
| Total equity and liabilities | 10/49 | €725,423 | €569,484 | -€155,939 | -21.5% |
| Equity | 10/15 | €73,414 | €74,996 | +€1,583 | +2.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,586 | -€54,004 | +€1,583 | +2.8% |
| Amounts payable | 17/49 | €652,009 | €494,488 | -€157,521 | -24.2% |
| Amounts payable after more than one year | 17 | €454,527 | €357,043 | -€97,484 | -21.4% |
| Financial debts | 170/4 | €454,527 | €357,043 | -€97,484 | -21.4% |
| Amounts payable within one year | 42/48 | €197,482 | €137,445 | -€60,037 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €93,296 | €97,484 | +€4,188 | +4.5% |
| Trade debts | 44 | €23,279 | €10,153 | -€13,125 | -56.4% |
| Suppliers | 440/4 | €23,279 | €10,153 | -€13,125 | -56.4% |
| Taxes, remuneration and social security | 45 | €4,367 | €10,064 | +€5,697 | +130% |
| Taxes | 450/3 | €4,367 | €10,064 | +€5,697 | +130% |
| Other amounts payable | 47/48 | €76,540 | €19,743 | -€56,797 | -74.2% |
| Remuneration, social security and pensions | 62 | €35,598 | €0 | -€35,598 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,428 | €66,073 | +€6,645 | +11.2% |
| Other operating charges | 640/8 | €6,173 | €5,354 | -€819 | -13.3% |
| Gross operating margin | 9900 | €127,388 | €92,852 | -€34,537 | -27.1% |
| Operating profit (loss) | 9901 | €26,189 | €21,425 | -€4,764 | -18.2% |
| Financial income | 75/76B | €5,548 | €0 | -€5,548 | -100% |
| Recurring financial income | 75 | €5,548 | €0 | -€5,548 | -100% |
| Financial charges | 65/66B | €27,429 | €16,799 | -€10,630 | -38.8% |
| Recurring financial charges | 65 | €27,429 | €16,799 | -€10,630 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €4,308 | €4,626 | +€319 | +7.4% |
| Income taxes | 67/77 | €4,020 | €3,044 | -€977 | -24.3% |
| Profit (loss) for the period | 9904 | €287 | €1,583 | +€1,295 | +451% |
| Transfer from tax-exempt reserves | 789 | €1,900 | - | -€1,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,187 | €1,583 | -€604 | -27.6% |
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 27 October 2026 via checked.be.