DITTO: 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.
DITTO
Largest movements
- Receivables within one year -€54,923
down €54,923 (-20.1%), from €273,520 to €218,597
of which Trade receivables: -€57,958
- Cash +€26,069
up €26,069 (+33.3%), from €78,209 to €104,278
mainly Receivables within one year (+€54,923) and Trade debts (+€50,593)
- Other debts -€85,413
down €85,413 (-93.8%), from €91,092 to €5,679
- Trade debts +€50,593
up €50,593 (+28.0%), from €180,873 to €231,466
- Reserves +€19,330
up €19,330 (+34.7%), from €55,757 to €75,087
of which Distributable reserves: +€19,330
- Tax, wage and social debts -€13,856
down €13,856 (-83.8%), from €16,545 to €2,688
- Gross operating margin -€74,972
down €74,972 (-73.8%), from €101,644 to €26,672
- Other operating charges -€27,640
down €27,640 (-98.3%), from €28,130 to €489
- Write-downs +€27,108
no longer reported in 2025 (was -€27,108)
- Taxes +€2,813
up €2,813 (+72.6%), from €3,876 to €6,688
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 | €353,874 | €324,813 | -€29,061 | -8.2% |
| Current assets | 29/58 | €353,874 | €324,813 | -€29,061 | -8.2% |
| Amounts receivable within one year | 40/41 | €273,520 | €218,597 | -€54,923 | -20.1% |
| Trade receivables | 40 | €267,827 | €209,869 | -€57,958 | -21.6% |
| Other amounts receivable | 41 | €5,693 | €8,729 | +€3,036 | +53.3% |
| Cash at bank and in hand | 54/58 | €78,209 | €104,278 | +€26,069 | +33.3% |
| Deferred charges and accrued income | 490/1 | €2,145 | €1,937 | -€208 | -9.7% |
| Total equity and liabilities | 10/49 | €353,874 | €324,813 | -€29,061 | -8.2% |
| Equity | 10/15 | €61,957 | €81,287 | +€19,330 | +31.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,757 | €75,087 | +€19,330 | +34.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,897 | €73,227 | +€19,330 | +35.9% |
| Amounts payable | 17/49 | €291,917 | €243,525 | -€48,392 | -16.6% |
| Amounts payable within one year | 42/48 | €288,509 | €239,833 | -€48,676 | -16.9% |
| Trade debts | 44 | €180,873 | €231,466 | +€50,593 | +28.0% |
| Suppliers | 440/4 | €180,873 | €231,466 | +€50,593 | +28.0% |
| Taxes, remuneration and social security | 45 | €16,545 | €2,688 | -€13,856 | -83.8% |
| Taxes | 450/3 | €16,545 | €2,688 | -€13,856 | -83.8% |
| Other amounts payable | 47/48 | €91,092 | €5,679 | -€85,413 | -93.8% |
| Accrued charges and deferred income | 492/3 | €3,408 | €3,692 | +€284 | +8.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€27,108 | - | +€27,108 | |
| Other operating charges | 640/8 | €28,130 | €489 | -€27,640 | -98.3% |
| Gross operating margin | 9900 | €101,644 | €26,672 | -€74,972 | -73.8% |
| Operating profit (loss) | 9901 | €100,623 | €26,182 | -€74,440 | -74.0% |
| Financial income | 75/76B | €8 | €5 | -€3 | -42.0% |
| Recurring financial income | 75 | €8 | €5 | -€3 | -42.0% |
| Financial charges | 65/66B | €216 | €168 | -€48 | -22.1% |
| Recurring financial charges | 65 | €216 | €168 | -€48 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €100,415 | €26,019 | -€74,396 | -74.1% |
| Income taxes | 67/77 | €3,876 | €6,688 | +€2,813 | +72.6% |
| Profit (loss) for the period | 9904 | €96,539 | €19,330 | -€77,208 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,539 | €19,330 | -€77,208 | -80.0% |
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 16 October 2026 via checked.be.