DRITAN ALMA DIFFUSION: 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.
DRITAN ALMA DIFFUSION
Largest movements
- Cash +€25,454
up €25,454 (+260%), from €9,793 to €35,247
mainly Trade debts (+€31,820) and Other debts (+€27,769)
- Tangible fixed assets -€16,080
down €16,080 (-12.8%), from €125,959 to €109,879
of which Furniture and vehicles: -€11,953
- Deferred charges and accrued income -€3,911
no longer reported in 2025 (was €3,911)
- Contributions +€50,547
new in 2025: €50,547
- Reserves -€50,547
no longer reported in 2025 (was €50,547)
- Debts after one year -€34,477
down €34,477 (-47.5%), from €72,559 to €38,082
- Trade debts +€31,820
up €31,820 (+1,602%), from €1,987 to €33,806
- Other debts +€27,769
new in 2025: €27,769
- Gross operating margin -€23,487
down €23,487 (-73.9%), from €31,763 to €8,276
- Taxes -€2,057
no longer reported in 2025 (was €2,057)
- Financial charges -€1,062
down €1,062 (-36.2%), from €2,932 to €1,870
- Staff costs +€755
up €755 (+8.4%), from €8,947 to €9,702
- Financial income -€614
no longer reported in 2025 (was €614)
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 | €144,673 | €150,561 | +€5,887 | +4.1% |
| Fixed assets | 21/28 | €127,669 | €111,589 | -€16,080 | -12.6% |
| Tangible fixed assets | 22/27 | €125,959 | €109,879 | -€16,080 | -12.8% |
| Land and buildings | 22 | €102,815 | €98,315 | -€4,500 | -4.4% |
| Plant, machinery and equipment | 23 | €769 | €1,142 | +€373 | +48.6% |
| Furniture and vehicles | 24 | €22,375 | €10,422 | -€11,953 | -53.4% |
| Financial fixed assets | 28 | €1,710 | €1,710 | = | 0.0% |
| Current assets | 29/58 | €17,004 | €38,971 | +€21,967 | +129% |
| Amounts receivable within one year | 40/41 | €3,300 | €3,724 | +€424 | +12.9% |
| Trade receivables | 40 | €3,300 | €3,724 | +€424 | +12.9% |
| Cash at bank and in hand | 54/58 | €9,793 | €35,247 | +€25,454 | +260% |
| Deferred charges and accrued income | 490/1 | €3,911 | - | -€3,911 | |
| Total equity and liabilities | 10/49 | €144,673 | €150,561 | +€5,887 | +4.1% |
| Equity | 10/15 | €52,073 | €31,665 | -€20,408 | -39.2% |
| Contributions | 10/11 | - | €50,547 | +€50,547 | |
| Reserves | 13 | €50,547 | - | -€50,547 | |
| Distributable reserves | 133 | €50,547 | - | -€50,547 | |
| Profit (loss) carried forward | 14 | €1,526 | -€18,882 | -€20,408 | |
| Amounts payable | 17/49 | €92,600 | €118,895 | +€26,295 | +28.4% |
| Amounts payable after more than one year | 17 | €72,559 | €38,082 | -€34,477 | -47.5% |
| Financial debts | 170/4 | €72,559 | €38,082 | -€34,477 | -47.5% |
| Amounts payable within one year | 42/48 | €20,041 | €80,814 | +€60,772 | +303% |
| Current portion of amounts payable after more than one year | 42 | €12,795 | €9,932 | -€2,863 | -22.4% |
| Trade debts | 44 | €1,987 | €33,806 | +€31,820 | +1,602% |
| Suppliers | 440/4 | €1,987 | €33,806 | +€31,820 | +1,602% |
| Taxes, remuneration and social security | 45 | €5,260 | €9,306 | +€4,046 | +76.9% |
| Taxes | 450/3 | €3,460 | €8,114 | +€4,654 | +135% |
| Remuneration and social security | 454/9 | €1,800 | €1,192 | -€608 | -33.8% |
| Other amounts payable | 47/48 | - | €27,769 | +€27,769 | |
| Remuneration, social security and pensions | 62 | €8,947 | €9,702 | +€755 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,925 | €16,080 | +€155 | +1.0% |
| Other operating charges | 640/8 | €991 | €1,033 | +€42 | +4.2% |
| Gross operating margin | 9900 | €31,763 | €8,276 | -€23,487 | -73.9% |
| Operating profit (loss) | 9901 | €5,900 | -€18,538 | -€24,438 | |
| Financial income | 75/76B | €614 | - | -€614 | |
| Recurring financial income | 75 | €614 | - | -€614 | |
| Financial charges | 65/66B | €2,932 | €1,870 | -€1,062 | -36.2% |
| Recurring financial charges | 65 | €2,932 | €1,870 | -€1,062 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €3,583 | -€20,408 | -€23,991 | |
| Income taxes | 67/77 | €2,057 | - | -€2,057 | |
| Profit (loss) for the period | 9904 | €1,526 | -€20,408 | -€21,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,526 | -€20,408 | -€21,934 |
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 14 October 2026 via checked.be.