DITYS: 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.
DITYS
Largest movements
- Tangible fixed assets -€25,334
down €25,334 (-80.1%), from €31,614 to €6,280
- Cash -€8,493
down €8,493 (-87.0%), from €9,766 to €1,272
mainly Other debts (-€23,644) and Receivables within one year (-€8,354)
- Receivables within one year +€8,354
up €8,354 (+179.8%), from €4,646 to €13,000
- Other debts -€23,644
down €23,644 (-71.3%), from €33,148 to €9,504
- Tax, wage and social debts -€2,513
down €2,513 (-67.7%), from €3,709 to €1,197
- Trade debts +€966
up €966 (+58.2%), from €1,660 to €2,626
- Reserves -€604
down €604 (-11.2%), from €5,390 to €4,786
- Other operating charges +€5,015
up €5,015 (+880.1%), from €570 to €5,585
- Depreciation -€4,991
down €4,991 (-89.8%), from €5,559 to €568
- Gross operating margin -€393
down €393 (-6.0%), from €6,550 to €6,157
- Financial charges +€200
up €200 (+266.1%), from €75 to €275
- Taxes +€134
up €134 (+66.2%), from €203 to €338
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 | €46,907 | €21,113 | -€25,795 | -55.0% |
| Fixed assets | 21/28 | €31,614 | €6,280 | -€25,334 | -80.1% |
| Tangible fixed assets | 22/27 | €31,614 | €6,280 | -€25,334 | -80.1% |
| Furniture and vehicles | 24 | €31,614 | €6,280 | -€25,334 | -80.1% |
| Current assets | 29/58 | €15,294 | €14,833 | -€461 | -3.0% |
| Amounts receivable within one year | 40/41 | €4,646 | €13,000 | +€8,354 | +179.8% |
| Trade receivables | 40 | €4,646 | €13,000 | +€8,354 | +179.8% |
| Cash at bank and in hand | 54/58 | €9,766 | €1,272 | -€8,493 | -87.0% |
| Deferred charges and accrued income | 490/1 | €882 | €560 | -€321 | -36.4% |
| Total equity and liabilities | 10/49 | €46,907 | €21,113 | -€25,795 | -55.0% |
| Equity | 10/15 | €8,390 | €7,786 | -€604 | -7.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,390 | €4,786 | -€604 | -11.2% |
| Distributable reserves | 133 | €5,390 | €4,786 | -€604 | -11.2% |
| Amounts payable | 17/49 | €38,517 | €13,326 | -€25,191 | -65.4% |
| Amounts payable within one year | 42/48 | €38,517 | €13,326 | -€25,191 | -65.4% |
| Trade debts | 44 | €1,660 | €2,626 | +€966 | +58.2% |
| Suppliers | 440/4 | €1,660 | €2,626 | +€966 | +58.2% |
| Taxes, remuneration and social security | 45 | €3,709 | €1,197 | -€2,513 | -67.7% |
| Taxes | 450/3 | €3,709 | €1,197 | -€2,513 | -67.7% |
| Other amounts payable | 47/48 | €33,148 | €9,504 | -€23,644 | -71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,559 | €568 | -€4,991 | -89.8% |
| Other operating charges | 640/8 | €570 | €5,585 | +€5,015 | +880.1% |
| Gross operating margin | 9900 | €6,550 | €6,157 | -€393 | -6.0% |
| Operating profit (loss) | 9901 | €421 | €5 | -€416 | -98.8% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €75 | €275 | +€200 | +266.1% |
| Recurring financial charges | 65 | €75 | €275 | +€200 | +266.1% |
| Profit (loss) for the period before taxes | 9903 | €346 | -€266 | -€613 | |
| Income taxes | 67/77 | €203 | €338 | +€134 | +66.2% |
| Profit (loss) for the period | 9904 | €143 | -€604 | -€747 | |
| Profit (loss) for the period to be appropriated | 9905 | €143 | -€604 | -€747 |
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 28 September 2026 via checked.be.