DRIT: 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.
DRIT
Largest movements
- Receivables within one year -€67,281
down €67,281 (-54.9%), from €122,575 to €55,294
of which Trade receivables: -€84,824
- Cash -€45,936
down €45,936 (-65.5%), from €70,126 to €24,190
mainly Trade debts (-€99,789) and Contributions, distributions and other (-€65,000)
- Tangible fixed assets +€20,611
up €20,611 (+12.3%), from €168,075 to €188,686
of which Assets under construction and advance payments: +€31,258
- Deferred charges and accrued income -€4,999
down €4,999 (-100.0%), from €5,000 to €1
- Trade debts -€99,789
down €99,789 (-98.1%), from €101,728 to €1,940
- Reserves -€65,000
down €65,000 (-44.2%), from €146,976 to €81,976
of which Distributable reserves: -€65,000
- Other debts +€57,099
new in 2025: €57,099
- Profit (loss) carried forward +€4,343
up €4,343 (+13.4%), from -€32,392 to -€28,049
- Debts after one year +€4,236
up €4,236 (+3.7%), from €115,319 to €119,555
- Gross operating margin +€26,820
up €26,820 (+166%), from €16,151 to €42,971
- Depreciation -€7,034
down €7,034 (-29.1%), from €24,148 to €17,114
- Taxes +€6,888
up €6,888 (+1,506%), from €457 to €7,345
- Financial charges +€2,525
up €2,525 (+34.6%), from €7,293 to €9,818
- Other operating charges +€1,275
up €1,275 (+90.9%), from €1,402 to €2,676
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 | €365,776 | €268,171 | -€97,605 | -26.7% |
| Fixed assets | 21/28 | €168,075 | €188,686 | +€20,611 | +12.3% |
| Tangible fixed assets | 22/27 | €168,075 | €188,686 | +€20,611 | +12.3% |
| Land and buildings | 22 | €35,500 | €35,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,311 | €1,085 | -€1,226 | -53.1% |
| Furniture and vehicles | 24 | €31,038 | €21,618 | -€9,420 | -30.4% |
| Assets under construction and advance payments | 27 | €99,226 | €130,484 | +€31,258 | +31.5% |
| Current assets | 29/58 | €197,701 | €79,485 | -€118,216 | -59.8% |
| Amounts receivable within one year | 40/41 | €122,575 | €55,294 | -€67,281 | -54.9% |
| Trade receivables | 40 | €107,755 | €22,931 | -€84,824 | -78.7% |
| Other amounts receivable | 41 | €14,820 | €32,363 | +€17,544 | +118% |
| Cash at bank and in hand | 54/58 | €70,126 | €24,190 | -€45,936 | -65.5% |
| Deferred charges and accrued income | 490/1 | €5,000 | €1 | -€4,999 | -100.0% |
| Total equity and liabilities | 10/49 | €365,776 | €268,171 | -€97,605 | -26.7% |
| Equity | 10/15 | €133,183 | €72,526 | -€60,657 | -45.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €146,976 | €81,976 | -€65,000 | -44.2% |
| 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 | €145,116 | €80,116 | -€65,000 | -44.8% |
| Profit (loss) carried forward | 14 | -€32,392 | -€28,049 | +€4,343 | +13.4% |
| Amounts payable | 17/49 | €232,592 | €195,644 | -€36,948 | -15.9% |
| Amounts payable after more than one year | 17 | €115,319 | €119,555 | +€4,236 | +3.7% |
| Financial debts | 170/4 | €115,319 | €119,555 | +€4,236 | +3.7% |
| Amounts payable within one year | 42/48 | €116,276 | €75,054 | -€41,222 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €7,189 | €7,481 | +€293 | +4.1% |
| Trade debts | 44 | €101,728 | €1,940 | -€99,789 | -98.1% |
| Suppliers | 440/4 | €101,728 | €1,940 | -€99,789 | -98.1% |
| Taxes, remuneration and social security | 45 | €7,359 | €8,533 | +€1,175 | +16.0% |
| Taxes | 450/3 | €6,778 | €8,533 | +€1,755 | +25.9% |
| Remuneration and social security | 454/9 | €580 | - | -€580 | |
| Other amounts payable | 47/48 | - | €57,099 | +€57,099 | |
| Accrued charges and deferred income | 492/3 | €997 | €1,036 | +€38 | +3.8% |
| Remuneration, social security and pensions | 62 | €1,741 | €1,734 | -€7 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,148 | €17,114 | -€7,034 | -29.1% |
| Other operating charges | 640/8 | €1,402 | €2,676 | +€1,275 | +90.9% |
| Non-recurring operating charges | 66A | €13,874 | - | -€13,874 | |
| Gross operating margin | 9900 | €16,151 | €42,971 | +€26,820 | +166% |
| Operating profit (loss) | 9901 | -€25,014 | €21,446 | +€46,460 | |
| Financial income | 75/76B | €372 | €60 | -€311 | -83.7% |
| Recurring financial income | 75 | €372 | €60 | -€311 | -83.7% |
| Financial charges | 65/66B | €7,293 | €9,818 | +€2,525 | +34.6% |
| Recurring financial charges | 65 | €7,293 | €9,818 | +€2,525 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,935 | €11,688 | +€43,623 | |
| Income taxes | 67/77 | €457 | €7,345 | +€6,888 | +1,506% |
| Profit (loss) for the period | 9904 | -€32,392 | €4,343 | +€36,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,392 | €4,343 | +€36,736 |
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 13 October 2026 via checked.be.