DRITOLI: 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.
DRITOLI
Largest movements
- Cash +€306,033
up €306,033 (+142%), from €215,305 to €521,338
mainly Net result for the year (+€168,098) and Receivables within one year (+€133,295)
- Receivables within one year -€133,295
down €133,295 (-56.4%), from €236,146 to €102,851
of which Other amounts receivable: -€73,436
- Intangible fixed assets -€15,365
down €15,365 (-6.1%), from €251,888 to €236,523
- Tangible fixed assets -€13,474
down €13,474 (-19.1%), from €70,451 to €56,978
of which Furniture and vehicles: -€17,311
- Reserves +€168,098
up €168,098 (+29.8%), from €564,376 to €732,474
of which Distributable reserves: +€168,098
- Tax, wage and social debts -€30,176
down €30,176 (-63.1%), from €47,821 to €17,645
of which Taxes: -€30,176
- Trade debts +€10,180
up €10,180 (+305%), from €3,340 to €13,520
- Gross operating margin -€161,822
down €161,822 (-33.0%), from €491,027 to €329,204
- Taxes -€56,013
down €56,013 (-44.2%), from €126,796 to €70,784
- Depreciation +€17,092
up €17,092 (+23.8%), from €71,925 to €89,017
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 | €774,542 | €921,131 | +€146,588 | +18.9% |
| Fixed assets | 21/28 | €322,339 | €293,500 | -€28,839 | -8.9% |
| Intangible fixed assets | 21 | €251,888 | €236,523 | -€15,365 | -6.1% |
| Tangible fixed assets | 22/27 | €70,451 | €56,978 | -€13,474 | -19.1% |
| Plant, machinery and equipment | 23 | €0 | €3,838 | +€3,838 | |
| Furniture and vehicles | 24 | €70,451 | €53,140 | -€17,311 | -24.6% |
| Current assets | 29/58 | €452,203 | €627,630 | +€175,428 | +38.8% |
| Amounts receivable within one year | 40/41 | €236,146 | €102,851 | -€133,295 | -56.4% |
| Trade receivables | 40 | €162,710 | €102,851 | -€59,859 | -36.8% |
| Other amounts receivable | 41 | €73,436 | €0 | -€73,436 | -100% |
| Cash at bank and in hand | 54/58 | €215,305 | €521,338 | +€306,033 | +142% |
| Deferred charges and accrued income | 490/1 | €751 | €3,441 | +€2,690 | +358% |
| Total equity and liabilities | 10/49 | €774,542 | €921,131 | +€146,588 | +18.9% |
| Equity | 10/15 | €705,576 | €873,674 | +€168,098 | +23.8% |
| Contributions | 10/11 | €141,200 | €141,200 | = | 0.0% |
| Reserves | 13 | €564,376 | €732,474 | +€168,098 | +29.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €564,376 | €732,474 | +€168,098 | +29.8% |
| Amounts payable | 17/49 | €68,966 | €47,457 | -€21,509 | -31.2% |
| Amounts payable within one year | 42/48 | €68,966 | €47,457 | -€21,509 | -31.2% |
| Trade debts | 44 | €3,340 | €13,520 | +€10,180 | +305% |
| Suppliers | 440/4 | €3,340 | €13,520 | +€10,180 | +305% |
| Taxes, remuneration and social security | 45 | €47,821 | €17,645 | -€30,176 | -63.1% |
| Taxes | 450/3 | €47,821 | €17,645 | -€30,176 | -63.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,805 | €16,291 | -€1,514 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,925 | €89,017 | +€17,092 | +23.8% |
| Other operating charges | 640/8 | €732 | €648 | -€84 | -11.4% |
| Gross operating margin | 9900 | €491,027 | €329,204 | -€161,822 | -33.0% |
| Operating profit (loss) | 9901 | €418,370 | €239,539 | -€178,830 | -42.7% |
| Financial income | 75/76B | €1,577 | €698 | -€879 | -55.7% |
| Recurring financial income | 75 | €777 | €698 | -€79 | -10.2% |
| Non-recurring financial income | 76B | €800 | €0 | -€800 | -100% |
| Financial charges | 65/66B | €1,354 | €1,356 | +€1 | +0.1% |
| Recurring financial charges | 65 | €1,354 | €1,356 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €418,592 | €238,881 | -€179,711 | -42.9% |
| Income taxes | 67/77 | €126,796 | €70,784 | -€56,013 | -44.2% |
| Profit (loss) for the period | 9904 | €291,796 | €168,098 | -€123,698 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €291,796 | €168,098 | -€123,698 | -42.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.