Dritto: 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.
Dritto
Largest movements
- Stocks and contracts +€12,000
new in 2025: €12,000
- Tangible fixed assets -€8,816
down €8,816 (-21.2%), from €41,508 to €32,692
of which Furniture and vehicles: -€4,898
- Cash +€5,066
up €5,066 (+42.7%), from €11,856 to €16,923
mainly Net result for the year (+€11,553) and Depreciation (+€6,294)
- Profit (loss) carried forward +€9,135
up €9,135 (+22.4%), from €40,701 to €49,836
- Tax, wage and social debts -€7,125
down €7,125 (-45.7%), from €15,575 to €8,450
of which Taxes: -€7,294
- Trade debts +€4,010
new in 2025: €4,010
- Other debts +€2,591
up €2,591 (+47.1%), from €5,500 to €8,091
- Debts after one year -€1,418
no longer reported in 2025 (was €1,418)
- Gross operating margin +€5,816
up €5,816 (+30.2%), from €19,267 to €25,082
- Depreciation -€1,236
down €1,236 (-16.4%), from €7,530 to €6,294
- Financial charges -€631
down €631 (-64.6%), from €976 to €345
- Taxes +€540
up €540 (+14.5%), from €3,725 to €4,265
- Other operating charges -€313
down €313 (-71.6%), from €437 to €124
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 | €66,341 | €74,533 | +€8,192 | +12.3% |
| Fixed assets | 21/28 | €41,508 | €32,692 | -€8,816 | -21.2% |
| Tangible fixed assets | 22/27 | €41,508 | €32,692 | -€8,816 | -21.2% |
| Land and buildings | 22 | €32,486 | €28,794 | -€3,691 | -11.4% |
| Plant, machinery and equipment | 23 | €832 | €605 | -€227 | -27.3% |
| Furniture and vehicles | 24 | €8,189 | €3,292 | -€4,898 | -59.8% |
| Current assets | 29/58 | €24,833 | €41,842 | +€17,008 | +68.5% |
| Stocks and contracts in progress | 3 | - | €12,000 | +€12,000 | |
| Contracts in progress | 37 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €11,639 | €11,497 | -€142 | -1.2% |
| Trade receivables | 40 | €11,412 | €11,497 | +€85 | +0.7% |
| Other amounts receivable | 41 | €227 | - | -€227 | |
| Cash at bank and in hand | 54/58 | €11,856 | €16,923 | +€5,066 | +42.7% |
| Deferred charges and accrued income | 490/1 | €1,338 | €1,422 | +€84 | +6.3% |
| Total equity and liabilities | 10/49 | €66,341 | €74,533 | +€8,192 | +12.3% |
| Equity | 10/15 | €41,701 | €50,836 | +€9,135 | +21.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,701 | €49,836 | +€9,135 | +22.4% |
| Amounts payable | 17/49 | €24,640 | €23,698 | -€943 | -3.8% |
| Amounts payable after more than one year | 17 | €1,418 | - | -€1,418 | |
| Financial debts | 170/4 | €1,418 | - | -€1,418 | |
| Amounts payable within one year | 42/48 | €23,222 | €23,698 | +€475 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €2,147 | €2,876 | +€729 | +34.0% |
| Financial debts | 43 | - | €270 | +€270 | |
| Credit institutions | 430/8 | - | €270 | +€270 | |
| Trade debts | 44 | - | €4,010 | +€4,010 | |
| Suppliers | 440/4 | - | €4,010 | +€4,010 | |
| Taxes, remuneration and social security | 45 | €15,575 | €8,450 | -€7,125 | -45.7% |
| Taxes | 450/3 | €13,642 | €6,347 | -€7,294 | -53.5% |
| Remuneration and social security | 454/9 | €1,933 | €2,103 | +€170 | +8.8% |
| Other amounts payable | 47/48 | €5,500 | €8,091 | +€2,591 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,530 | €6,294 | -€1,236 | -16.4% |
| Other operating charges | 640/8 | €437 | €124 | -€313 | -71.6% |
| Non-recurring operating charges | 66A | - | €2,522 | +€2,522 | |
| Gross operating margin | 9900 | €19,267 | €25,082 | +€5,816 | +30.2% |
| Operating profit (loss) | 9901 | €11,299 | €16,142 | +€4,843 | +42.9% |
| Financial income | 75/76B | €18 | €21 | +€3 | +18.9% |
| Recurring financial income | 75 | €18 | €21 | +€3 | +18.9% |
| Financial charges | 65/66B | €976 | €345 | -€631 | -64.6% |
| Recurring financial charges | 65 | €976 | €345 | -€631 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €10,341 | €15,818 | +€5,477 | +53.0% |
| Income taxes | 67/77 | €3,725 | €4,265 | +€540 | +14.5% |
| Profit (loss) for the period | 9904 | €6,616 | €11,553 | +€4,937 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,616 | €11,553 | +€4,937 | +74.6% |
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 9 October 2026 via checked.be.