DITRACO: 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.
DITRACO
Largest movements
- Cash -€21,525
down €21,525 (-34.1%), from €63,158 to €41,634
mainly Other debts (-€18,848) and Net result for the year (-€8,969)
- Tangible fixed assets -€5,553
no longer reported in 2025 (was €5,553)
- Other debts -€18,848
down €18,848 (-3.3%), from €579,565 to €560,718
- Profit (loss) carried forward -€8,969
down €8,969 (-1.7%), from -€531,531 to -€540,500
- Tax, wage and social debts +€1,602
up €1,602 (+10247.2%), from €16 to €1,617
- Gross operating margin +€5,376
up €5,376 (+69.8%), from -€7,696 to -€2,321
- Depreciation -€3,536
down €3,536 (-38.9%), from €9,089 to €5,553
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.
Cash bridge derived
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 | €69,041 | €42,360 | -€26,682 | -38.6% |
| Fixed assets | 21/28 | €5,553 | - | -€5,553 | |
| Tangible fixed assets | 22/27 | €5,553 | - | -€5,553 | |
| Furniture and vehicles | 24 | €5,553 | - | -€5,553 | |
| Current assets | 29/58 | €63,488 | €42,360 | -€21,128 | -33.3% |
| Amounts receivable within one year | 40/41 | €330 | €726 | +€396 | +120.2% |
| Trade receivables | 40 | €330 | €726 | +€396 | +120.2% |
| Cash at bank and in hand | 54/58 | €63,158 | €41,634 | -€21,525 | -34.1% |
| Total equity and liabilities | 10/49 | €69,041 | €42,360 | -€26,682 | -38.6% |
| Equity | 10/15 | -€511,179 | -€520,148 | -€8,969 | -1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,760 | €1,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,760 | €1,760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,760 | €1,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€531,531 | -€540,500 | -€8,969 | -1.7% |
| Amounts payable | 17/49 | €580,220 | €562,507 | -€17,713 | -3.1% |
| Amounts payable within one year | 42/48 | €580,220 | €562,507 | -€17,713 | -3.1% |
| Financial debts | 43 | €25 | - | -€25 | |
| Credit institutions | 430/8 | €25 | - | -€25 | |
| Trade debts | 44 | €614 | €172 | -€442 | -71.9% |
| Suppliers | 440/4 | €614 | €172 | -€442 | -71.9% |
| Taxes, remuneration and social security | 45 | €16 | €1,617 | +€1,602 | +10247.2% |
| Taxes | 450/3 | €16 | €1,617 | +€1,602 | +10247.2% |
| Other amounts payable | 47/48 | €579,565 | €560,718 | -€18,848 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,089 | €5,553 | -€3,536 | -38.9% |
| Other operating charges | 640/8 | €467 | €480 | +€12 | +2.7% |
| Gross operating margin | 9900 | -€7,696 | -€2,321 | +€5,376 | +69.8% |
| Operating profit (loss) | 9901 | -€17,253 | -€8,353 | +€8,899 | +51.6% |
| Financial income | 75/76B | €19 | €22 | +€3 | +14.3% |
| Recurring financial income | 75 | €19 | €22 | +€3 | +14.3% |
| Financial charges | 65/66B | €481 | €499 | +€18 | +3.7% |
| Recurring financial charges | 65 | €481 | €499 | +€18 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,715 | -€8,831 | +€8,884 | +50.2% |
| Income taxes | 67/77 | €137 | €138 | +€1 | +0.6% |
| Profit (loss) for the period | 9904 | -€17,852 | -€8,969 | +€8,883 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,852 | -€8,969 | +€8,883 | +49.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.