DITRAGO: 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.
DITRAGO
Largest movements
- Cash +€266,306
up €266,306 (+104%), from €255,924 to €522,230
mainly Current investments (+€125,000) and Net result for the year (+€108,744)
- Current investments -€125,000
down €125,000 (-100%), from €125,000 to €0
- Stocks and contracts -€35,522
down €35,522 (-7.3%), from €487,584 to €452,063
- Tangible fixed assets +€34,523
up €34,523 (+7.6%), from €451,650 to €486,174
of which Furniture and vehicles: +€40,206
- Reserves +€71,690
up €71,690 (+9.9%), from €725,079 to €796,769
of which Distributable reserves: +€71,690
- Advances received +€64,500
new in 2025: €64,500
- Accrued charges and deferred income -€43,539
down €43,539 (-99.6%), from €43,698 to €159
- Tax, wage and social debts +€22,459
up €22,459 (+30.4%), from €73,848 to €96,307
of which Remuneration and social security: +€15,439
- Financial charges +€27,965
up €27,965 (+49.3%), from €56,729 to €84,694
- Taxes -€15,290
down €15,290 (-23.0%), from €66,395 to €51,105
- Staff costs +€12,459
up €12,459 (+5.0%), from €248,060 to €260,519
- Depreciation +€10,342
up €10,342 (+13.9%), from €74,280 to €84,622
- Financial income +€9,149
up €9,149 (+85.0%), from €10,758 to €19,907
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 | €1,407,443 | €1,526,181 | +€118,738 | +8.4% |
| Fixed assets | 21/28 | €488,842 | €509,595 | +€20,753 | +4.2% |
| Intangible fixed assets | 21 | €37,192 | €23,421 | -€13,770 | -37.0% |
| Tangible fixed assets | 22/27 | €451,650 | €486,174 | +€34,523 | +7.6% |
| Land and buildings | 22 | €344,021 | €321,086 | -€22,935 | -6.7% |
| Plant, machinery and equipment | 23 | €44,813 | €42,062 | -€2,752 | -6.1% |
| Furniture and vehicles | 24 | €60,671 | €100,878 | +€40,206 | +66.3% |
| Other tangible fixed assets | 26 | €2,145 | €22,148 | +€20,003 | +932% |
| Current assets | 29/58 | €918,601 | €1,016,586 | +€97,985 | +10.7% |
| Stocks and contracts in progress | 3 | €487,584 | €452,063 | -€35,522 | -7.3% |
| Stocks | 30/36 | €487,584 | €452,063 | -€35,522 | -7.3% |
| Amounts receivable within one year | 40/41 | €38,671 | €30,779 | -€7,891 | -20.4% |
| Trade receivables | 40 | €25,116 | €24,817 | -€299 | -1.2% |
| Other amounts receivable | 41 | €13,555 | €5,962 | -€7,593 | -56.0% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100% |
| Cash at bank and in hand | 54/58 | €255,924 | €522,230 | +€266,306 | +104% |
| Deferred charges and accrued income | 490/1 | €11,422 | €11,514 | +€93 | +0.8% |
| Total equity and liabilities | 10/49 | €1,407,443 | €1,526,181 | +€118,738 | +8.4% |
| Equity | 10/15 | €745,079 | €816,769 | +€71,690 | +9.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €725,079 | €796,769 | +€71,690 | +9.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €723,079 | €794,769 | +€71,690 | +9.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €662,364 | €709,412 | +€47,048 | +7.1% |
| Amounts payable after more than one year | 17 | €333,043 | €343,830 | +€10,788 | +3.2% |
| Financial debts | 170/4 | €333,043 | €343,830 | +€10,788 | +3.2% |
| Amounts payable within one year | 42/48 | €285,624 | €365,423 | +€79,799 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €50,030 | €55,250 | +€5,220 | +10.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €101,134 | €88,754 | -€12,380 | -12.2% |
| Suppliers | 440/4 | €101,134 | €88,754 | -€12,380 | -12.2% |
| Advances received on contracts in progress | 46 | - | €64,500 | +€64,500 | |
| Taxes, remuneration and social security | 45 | €73,848 | €96,307 | +€22,459 | +30.4% |
| Taxes | 450/3 | €42,656 | €49,676 | +€7,020 | +16.5% |
| Remuneration and social security | 454/9 | €31,193 | €46,632 | +€15,439 | +49.5% |
| Other amounts payable | 47/48 | €60,612 | €60,612 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €43,698 | €159 | -€43,539 | -99.6% |
| Remuneration, social security and pensions | 62 | €248,060 | €260,519 | +€12,459 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,280 | €84,622 | +€10,342 | +13.9% |
| Other operating charges | 640/8 | €6,088 | €4,656 | -€1,432 | -23.5% |
| Gross operating margin | 9900 | €575,615 | €574,432 | -€1,183 | -0.2% |
| Operating profit (loss) | 9901 | €247,186 | €224,635 | -€22,551 | -9.1% |
| Financial income | 75/76B | €10,758 | €19,907 | +€9,149 | +85.0% |
| Recurring financial income | 75 | €10,758 | €19,907 | +€9,149 | +85.0% |
| Financial charges | 65/66B | €56,729 | €84,694 | +€27,965 | +49.3% |
| Recurring financial charges | 65 | €56,729 | €84,694 | +€27,965 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | €201,215 | €159,849 | -€41,366 | -20.6% |
| Income taxes | 67/77 | €66,395 | €51,105 | -€15,290 | -23.0% |
| Profit (loss) for the period | 9904 | €134,821 | €108,744 | -€26,077 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €134,821 | €108,744 | -€26,077 | -19.3% |
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.