Ditos: 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.
Ditos
Largest movements
- Cash +€13,465
up €13,465 (+682.7%), from €1,972 to €15,438
mainly Depreciation (+€13,007) and Tax, wage and social debts (+€6,446)
- Receivables within one year -€3,693
down €3,693 (-93.0%), from €3,973 to €280
- Tangible fixed assets +€950
up €950 (+3.9%), from €24,214 to €25,164
of which Land and buildings: +€10,280
- Deferred charges and accrued income +€458
up €458 (+34.9%), from €1,313 to €1,771
- Tax, wage and social debts +€6,446
up €6,446 (+178.5%), from €3,610 to €10,056
- Reserves +€6,287
up €6,287 (+81.1%), from €7,748 to €14,035
- Other debts +€5,638
up €5,638 (+121.9%), from €4,626 to €10,265
- Debts after one year -€5,523
no longer reported in 2024 (was €5,523)
- Current portion of long-term debt -€1,752
down €1,752 (-24.1%), from €7,275 to €5,523
- Other operating charges +€1,342
up €1,342 (+757.6%), from €177 to €1,519
- Gross operating margin -€785
down €785 (-3.2%), from €24,684 to €23,899
- Depreciation +€667
up €667 (+5.4%), from €12,340 to €13,007
- Taxes -€616
down €616 (-18.2%), from €3,390 to €2,774
- Financial charges -€260
down €260 (-45.4%), from €574 to €313
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,472 | €42,653 | +€11,180 | +35.5% |
| Fixed assets | 21/28 | €24,214 | €25,164 | +€950 | +3.9% |
| Tangible fixed assets | 22/27 | €24,214 | €25,164 | +€950 | +3.9% |
| Land and buildings | 22 | - | €10,280 | +€10,280 | |
| Plant, machinery and equipment | 23 | €4,921 | €7,085 | +€2,164 | +44.0% |
| Furniture and vehicles | 24 | €19,294 | €7,800 | -€11,494 | -59.6% |
| Current assets | 29/58 | €7,258 | €17,489 | +€10,230 | +140.9% |
| Amounts receivable within one year | 40/41 | €3,973 | €280 | -€3,693 | -93.0% |
| Trade receivables | 40 | €3,973 | €280 | -€3,693 | -93.0% |
| Cash at bank and in hand | 54/58 | €1,972 | €15,438 | +€13,465 | +682.7% |
| Deferred charges and accrued income | 490/1 | €1,313 | €1,771 | +€458 | +34.9% |
| Total equity and liabilities | 10/49 | €31,472 | €42,653 | +€11,180 | +35.5% |
| Equity | 10/15 | €9,748 | €16,035 | +€6,287 | +64.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,748 | €14,035 | +€6,287 | +81.1% |
| Distributable reserves | 133 | €7,748 | €14,035 | +€6,287 | +81.1% |
| Amounts payable | 17/49 | €21,724 | €26,618 | +€4,894 | +22.5% |
| Amounts payable after more than one year | 17 | €5,523 | - | -€5,523 | |
| Financial debts | 170/4 | €5,523 | - | -€5,523 | |
| Amounts payable within one year | 42/48 | €16,201 | €26,618 | +€10,417 | +64.3% |
| Current portion of amounts payable after more than one year | 42 | €7,275 | €5,523 | -€1,752 | -24.1% |
| Trade debts | 44 | €689 | €773 | +€85 | +12.3% |
| Suppliers | 440/4 | €689 | €773 | +€85 | +12.3% |
| Taxes, remuneration and social security | 45 | €3,610 | €10,056 | +€6,446 | +178.5% |
| Taxes | 450/3 | €3,610 | €10,056 | +€6,446 | +178.5% |
| Other amounts payable | 47/48 | €4,626 | €10,265 | +€5,638 | +121.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,340 | €13,007 | +€667 | +5.4% |
| Other operating charges | 640/8 | €177 | €1,519 | +€1,342 | +757.6% |
| Gross operating margin | 9900 | €24,684 | €23,899 | -€785 | -3.2% |
| Operating profit (loss) | 9901 | €12,167 | €9,374 | -€2,793 | -23.0% |
| Financial charges | 65/66B | €574 | €313 | -€260 | -45.4% |
| Recurring financial charges | 65 | €574 | €313 | -€260 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €11,593 | €9,060 | -€2,533 | -21.8% |
| Income taxes | 67/77 | €3,390 | €2,774 | -€616 | -18.2% |
| Profit (loss) for the period | 9904 | €8,204 | €6,287 | -€1,917 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,204 | €6,287 | -€1,917 | -23.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.