DRITTO: what changed
DRITTO
Largest movements
- Deferred charges and accrued income +€57,093
up €57,093 (+1,103%), from €5,177 to €62,269
- Receivables within one year +€49,650
up €49,650 (+16.2%), from €307,287 to €356,937
of which Trade receivables: +€58,781
- Cash -€41,038
down €41,038 (-8.2%), from €497,793 to €456,756
mainly Debts after one year (-€60,000) and Deferred charges and accrued income (-€57,093)
- Stocks and contracts +€12,769
up €12,769 (+42.1%), from €30,308 to €43,077
- Trade debts +€100,778
up €100,778 (+312%), from €32,306 to €133,084
- Debts after one year -€60,000
down €60,000 (-37.5%), from €160,000 to €100,000
- Reserves +€44,914
up €44,914 (+8.9%), from €507,434 to €552,348
- Tax, wage and social debts -€11,333
down €11,333 (-25.1%), from €45,065 to €33,732
of which Remuneration and social security: -€8,516
- Gross operating margin -€144,069
down €144,069 (-35.9%), from €401,851 to €257,782
- Taxes -€51,098
down €51,098 (-68.3%), from €74,833 to €23,735
- Staff costs +€45,666
up €45,666 (+32.7%), from €139,830 to €185,496
- Depreciation -€23,498
down €23,498 (-77.2%), from €30,418 to €6,920
- Write-downs -€17,867
no longer reported in 2025 (was €17,867)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €858,554 | €932,321 | +€73,768 | +8.6% |
| Fixed assets | 21/28 | €17,989 | €13,282 | -€4,707 | -26.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €12,989 | €8,282 | -€4,707 | -36.2% |
| Plant, machinery and equipment | 23 | €2,400 | €2,320 | -€80 | -3.3% |
| Furniture and vehicles | 24 | €10,588 | €5,962 | -€4,627 | -43.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €840,565 | €919,039 | +€78,475 | +9.3% |
| Stocks and contracts in progress | 3 | €30,308 | €43,077 | +€12,769 | +42.1% |
| Stocks | 30/36 | €30,308 | €43,077 | +€12,769 | +42.1% |
| Amounts receivable within one year | 40/41 | €307,287 | €356,937 | +€49,650 | +16.2% |
| Trade receivables | 40 | €164,621 | €223,402 | +€58,781 | +35.7% |
| Other amounts receivable | 41 | €142,666 | €133,535 | -€9,130 | -6.4% |
| Cash at bank and in hand | 54/58 | €497,793 | €456,756 | -€41,038 | -8.2% |
| Deferred charges and accrued income | 490/1 | €5,177 | €62,269 | +€57,093 | +1,103% |
| Total equity and liabilities | 10/49 | €858,554 | €932,321 | +€73,768 | +8.6% |
| Equity | 10/15 | €513,634 | €558,548 | +€44,914 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €507,434 | €552,348 | +€44,914 | +8.9% |
| Distributable reserves | 133 | €507,434 | €552,348 | +€44,914 | +8.9% |
| Amounts payable | 17/49 | €344,919 | €373,773 | +€28,854 | +8.4% |
| Amounts payable after more than one year | 17 | €160,000 | €100,000 | -€60,000 | -37.5% |
| Other amounts payable | 178/9 | €160,000 | €100,000 | -€60,000 | -37.5% |
| Amounts payable within one year | 42/48 | €184,919 | €273,773 | +€88,854 | +48.1% |
| Trade debts | 44 | €32,306 | €133,084 | +€100,778 | +312% |
| Suppliers | 440/4 | €32,306 | €133,084 | +€100,778 | +312% |
| Taxes, remuneration and social security | 45 | €45,065 | €33,732 | -€11,333 | -25.1% |
| Taxes | 450/3 | €34,113 | €31,296 | -€2,817 | -8.3% |
| Remuneration and social security | 454/9 | €10,952 | €2,436 | -€8,516 | -77.8% |
| Other amounts payable | 47/48 | €107,548 | €106,958 | -€590 | -0.5% |
| Non-recurring operating income | 76A | €2,594 | €133 | -€2,461 | -94.9% |
| Remuneration, social security and pensions | 62 | €139,830 | €185,496 | +€45,666 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,418 | €6,920 | -€23,498 | -77.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,867 | - | -€17,867 | |
| Other operating charges | 640/8 | €2,740 | €1,541 | -€1,199 | -43.8% |
| Non-recurring operating charges | 66A | - | €217 | +€217 | |
| Gross operating margin | 9900 | €401,851 | €257,782 | -€144,069 | -35.9% |
| Operating profit (loss) | 9901 | €210,996 | €63,608 | -€147,388 | -69.9% |
| Financial income | 75/76B | €14,033 | €7,739 | -€6,295 | -44.9% |
| Recurring financial income | 75 | €14,033 | €7,739 | -€6,295 | -44.9% |
| Financial charges | 65/66B | €3,355 | €2,698 | -€657 | -19.6% |
| Recurring financial charges | 65 | €3,355 | €2,698 | -€657 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €221,675 | €68,649 | -€153,026 | -69.0% |
| Income taxes | 67/77 | €74,833 | €23,735 | -€51,098 | -68.3% |
| Profit (loss) for the period | 9904 | €146,842 | €44,914 | -€101,928 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €146,842 | €44,914 | -€101,928 | -69.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.