DITO CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€116,351
down €116,351 (-17.5%), from €665,195 to €548,844
of which Land and buildings: -€125,631
- Cash -€31,818
down €31,818 (-55.7%), from €57,146 to €25,328
mainly Contributions, distributions and other (-€204,430) and Debts after one year (-€76,333)
- Current investments +€25,000
new in 2025: €25,000
- Debts after one year -€76,333
down €76,333 (-21.3%), from €358,014 to €281,681
- Reserves -€59,777
down €59,777 (-17.4%), from €343,043 to €283,265
- Short-term financial debts +€15,484
up €15,484 (+411%), from €3,766 to €19,250
- Other debts +€13,076
new in 2025: €13,076
- Gross operating margin +€124,925
up €124,925 (+81.6%), from €153,165 to €278,089
- Taxes +€43,388
up €43,388 (+232%), from €18,691 to €62,079
- Depreciation -€12,232
down €12,232 (-18.5%), from €66,146 to €53,914
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 | €766,915 | €647,225 | -€119,689 | -15.6% |
| Fixed assets | 21/28 | €678,945 | €562,594 | -€116,351 | -17.1% |
| Tangible fixed assets | 22/27 | €665,195 | €548,844 | -€116,351 | -17.5% |
| Land and buildings | 22 | €658,743 | €533,112 | -€125,631 | -19.1% |
| Furniture and vehicles | 24 | €6,453 | €15,732 | +€9,279 | +144% |
| Financial fixed assets | 28 | €13,750 | €13,750 | = | 0.0% |
| Current assets | 29/58 | €87,969 | €84,631 | -€3,338 | -3.8% |
| Amounts receivable within one year | 40/41 | €28,131 | €31,944 | +€3,812 | +13.6% |
| Trade receivables | 40 | €15,573 | €16,940 | +€1,367 | +8.8% |
| Other amounts receivable | 41 | €12,559 | €15,004 | +€2,445 | +19.5% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €57,146 | €25,328 | -€31,818 | -55.7% |
| Deferred charges and accrued income | 490/1 | €2,692 | €2,359 | -€333 | -12.4% |
| Total equity and liabilities | 10/49 | €766,915 | €647,225 | -€119,689 | -15.6% |
| Equity | 10/15 | €349,243 | €289,465 | -€59,777 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €343,043 | €283,265 | -€59,777 | -17.4% |
| Distributable reserves | 133 | €343,043 | €283,265 | -€59,777 | -17.4% |
| Amounts payable | 17/49 | €417,672 | €357,760 | -€59,912 | -14.3% |
| Amounts payable after more than one year | 17 | €358,014 | €281,681 | -€76,333 | -21.3% |
| Financial debts | 170/4 | €358,014 | €281,681 | -€76,333 | -21.3% |
| Amounts payable within one year | 42/48 | €59,658 | €76,079 | +€16,420 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €39,204 | €35,411 | -€3,793 | -9.7% |
| Financial debts | 43 | €3,766 | €19,250 | +€15,484 | +411% |
| Credit institutions | 430/8 | €3,766 | €19,250 | +€15,484 | +411% |
| Trade debts | 44 | €4,921 | €1,790 | -€3,132 | -63.6% |
| Suppliers | 440/4 | €4,921 | €1,790 | -€3,132 | -63.6% |
| Taxes, remuneration and social security | 45 | €11,768 | €6,552 | -€5,215 | -44.3% |
| Taxes | 450/3 | €9,668 | €6,552 | -€3,115 | -32.2% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | - | €13,076 | +€13,076 | |
| Non-recurring operating income | 76A | - | €152,963 | +€152,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,146 | €53,914 | -€12,232 | -18.5% |
| Other operating charges | 640/8 | €4,381 | €4,128 | -€253 | -5.8% |
| Non-recurring operating charges | 66A | €3,270 | - | -€3,270 | |
| Gross operating margin | 9900 | €153,165 | €278,089 | +€124,925 | +81.6% |
| Operating profit (loss) | 9901 | €79,368 | €220,048 | +€140,680 | +177% |
| Financial income | 75/76B | €462 | €233 | -€229 | -49.6% |
| Recurring financial income | 75 | €462 | €233 | -€229 | -49.6% |
| Financial charges | 65/66B | €13,911 | €13,548 | -€363 | -2.6% |
| Recurring financial charges | 65 | €13,911 | €13,548 | -€363 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €65,919 | €206,732 | +€140,814 | +214% |
| Income taxes | 67/77 | €18,691 | €62,079 | +€43,388 | +232% |
| Profit (loss) for the period | 9904 | €47,228 | €144,653 | +€97,426 | +206% |
| Profit (loss) for the period to be appropriated | 9905 | €47,228 | €144,653 | +€97,426 | +206% |
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 18 October 2026 via checked.be.