DITRIA: 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.
DITRIA
Largest movements
- Cash +€12,909
up €12,909 (+14.7%), from €88,057 to €100,965
mainly Net result for the year (+€58,496) and Receivables within one year (+€6,315)
- Receivables within one year -€6,315
down €6,315 (-18.7%), from €33,737 to €27,422
of which Other amounts receivable: -€8,167
- Deferred charges and accrued income -€1,725
no longer reported in 2024 (was €1,725)
- Profit (loss) carried forward +€43,996
up €43,996 (+180%), from €24,431 to €68,427
- Accrued charges and deferred income -€18,630
no longer reported in 2024 (was €18,630)
- Other debts -€11,500
down €11,500 (-44.2%), from €26,000 to €14,500
- Tax, wage and social debts -€10,668
down €10,668 (-31.7%), from €33,686 to €23,018
- Trade debts +€2,471
new in 2024: €2,471
- Gross operating margin -€25,209
down €25,209 (-25.2%), from €99,997 to €74,788
- Taxes -€12,582
down €12,582 (-45.4%), from €27,710 to €15,128
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.
Derived cash bridge
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 | €125,247 | €130,916 | +€5,669 | +4.5% |
| Fixed assets | 21/28 | €1,729 | €2,529 | +€800 | +46.3% |
| Tangible fixed assets | 22/27 | €1,729 | €2,529 | +€800 | +46.3% |
| Furniture and vehicles | 24 | €1,729 | €2,529 | +€800 | +46.3% |
| Current assets | 29/58 | €123,518 | €128,387 | +€4,869 | +3.9% |
| Amounts receivable within one year | 40/41 | €33,737 | €27,422 | -€6,315 | -18.7% |
| Trade receivables | 40 | €22,628 | €24,481 | +€1,853 | +8.2% |
| Other amounts receivable | 41 | €11,108 | €2,941 | -€8,167 | -73.5% |
| Cash at bank and in hand | 54/58 | €88,057 | €100,965 | +€12,909 | +14.7% |
| Deferred charges and accrued income | 490/1 | €1,725 | - | -€1,725 | |
| Total equity and liabilities | 10/49 | €125,247 | €130,916 | +€5,669 | +4.5% |
| Equity | 10/15 | €46,931 | €90,927 | +€43,996 | +93.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,431 | €68,427 | +€43,996 | +180% |
| Amounts payable | 17/49 | €78,316 | €39,989 | -€38,327 | -48.9% |
| Amounts payable within one year | 42/48 | €59,686 | €39,989 | -€19,697 | -33.0% |
| Trade debts | 44 | - | €2,471 | +€2,471 | |
| Suppliers | 440/4 | - | €2,471 | +€2,471 | |
| Taxes, remuneration and social security | 45 | €33,686 | €23,018 | -€10,668 | -31.7% |
| Taxes | 450/3 | €33,686 | €23,018 | -€10,668 | -31.7% |
| Other amounts payable | 47/48 | €26,000 | €14,500 | -€11,500 | -44.2% |
| Accrued charges and deferred income | 492/3 | €18,630 | - | -€18,630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,649 | €921 | -€728 | -44.1% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €99,997 | €74,788 | -€25,209 | -25.2% |
| Operating profit (loss) | 9901 | €98,299 | €73,867 | -€24,432 | -24.9% |
| Financial charges | 65/66B | €158 | €243 | +€85 | +54.2% |
| Recurring financial charges | 65 | €158 | €243 | +€85 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | €98,141 | €73,624 | -€24,517 | -25.0% |
| Income taxes | 67/77 | €27,710 | €15,128 | -€12,582 | -45.4% |
| Profit (loss) for the period | 9904 | €70,431 | €58,496 | -€11,935 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,431 | €58,496 | -€11,935 | -16.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.