DTI: 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.
DTI
Largest movements
- Receivables within one year -€13,602
down €13,602 (-24.2%), from €56,282 to €42,681
of which Other amounts receivable: -€13,602
- Tangible fixed assets +€9,482
up €9,482 (+24.6%), from €38,596 to €48,078
of which Plant, machinery and equipment: +€9,994
- Cash +€7,655
up €7,655 (+17.4%), from €44,038 to €51,694
mainly Net result for the year (+€41,909) and Depreciation (+€14,517)
- Receivables after one year -€4,268
down €4,268 (-7.1%), from €60,496 to €56,228
- Deferred charges and accrued income +€2,683
up €2,683, from €0 to €2,683
- Reserves +€16,900
up €16,900 (+11.9%), from €142,000 to €158,900
of which Distributable reserves: +€20,500
- Tax, wage and social debts -€16,073
down €16,073 (-82.2%), from €19,556 to €3,483
- Other debts +€9,047
up €9,047 (+43.1%), from €21,000 to €30,047
- Current portion of long-term debt -€4,942
down €4,942 (-100%), from €4,942 to €0
- Trade debts -€4,396
down €4,396 (-79.9%), from €5,501 to €1,105
- Gross operating margin -€13,024
down €13,024 (-17.0%), from €76,664 to €63,641
- Depreciation +€4,419
up €4,419 (+43.8%), from €10,097 to €14,517
- Financial income +€2,713
up €2,713 (+171%), from €1,590 to €4,304
- Other operating charges -€1,180
down €1,180 (-69.9%), from €1,687 to €507
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 | €199,712 | €201,363 | +€1,651 | +0.8% |
| Fixed assets | 21/28 | €38,596 | €48,078 | +€9,482 | +24.6% |
| Tangible fixed assets | 22/27 | €38,596 | €48,078 | +€9,482 | +24.6% |
| Plant, machinery and equipment | 23 | €7,143 | €17,138 | +€9,994 | +140% |
| Furniture and vehicles | 24 | €248 | €111 | -€137 | -55.1% |
| Other tangible fixed assets | 26 | €31,204 | €30,829 | -€375 | -1.2% |
| Current assets | 29/58 | €161,117 | €153,286 | -€7,831 | -4.9% |
| Amounts receivable after more than one year | 29 | €60,496 | €56,228 | -€4,268 | -7.1% |
| Other amounts receivable | 291 | €60,496 | €56,228 | -€4,268 | -7.1% |
| Stocks and contracts in progress | 3 | €300 | €0 | -€300 | -100% |
| Stocks | 30/36 | €300 | €0 | -€300 | -100% |
| Amounts receivable within one year | 40/41 | €56,282 | €42,681 | -€13,602 | -24.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €56,282 | €42,681 | -€13,602 | -24.2% |
| Cash at bank and in hand | 54/58 | €44,038 | €51,694 | +€7,655 | +17.4% |
| Deferred charges and accrued income | 490/1 | €0 | €2,683 | +€2,683 | |
| Total equity and liabilities | 10/49 | €199,712 | €201,363 | +€1,651 | +0.8% |
| Equity | 10/15 | €145,705 | €158,900 | +€13,195 | +9.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €142,000 | €158,900 | +€16,900 | +11.9% |
| Non-distributable reserves | 130/1 | €3,600 | €0 | -€3,600 | -100% |
| Reserves not available under the articles | 1311 | €3,600 | €0 | -€3,600 | -100% |
| Distributable reserves | 133 | €138,400 | €158,900 | +€20,500 | +14.8% |
| Profit (loss) carried forward | 14 | €3,705 | €0 | -€3,705 | -100% |
| Amounts payable | 17/49 | €54,007 | €42,463 | -€11,544 | -21.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €50,999 | €37,949 | -€13,050 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €4,942 | €0 | -€4,942 | -100% |
| Financial debts | 43 | - | €3,314 | +€3,314 | |
| Credit institutions | 430/8 | - | €3,314 | +€3,314 | |
| Trade debts | 44 | €5,501 | €1,105 | -€4,396 | -79.9% |
| Suppliers | 440/4 | €5,501 | €1,105 | -€4,396 | -79.9% |
| Taxes, remuneration and social security | 45 | €19,556 | €3,483 | -€16,073 | -82.2% |
| Taxes | 450/3 | €19,556 | €3,483 | -€16,073 | -82.2% |
| Other amounts payable | 47/48 | €21,000 | €30,047 | +€9,047 | +43.1% |
| Accrued charges and deferred income | 492/3 | €3,008 | €4,514 | +€1,506 | +50.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,097 | €14,517 | +€4,419 | +43.8% |
| Other operating charges | 640/8 | €1,687 | €507 | -€1,180 | -69.9% |
| Gross operating margin | 9900 | €76,664 | €63,641 | -€13,024 | -17.0% |
| Operating profit (loss) | 9901 | €64,880 | €48,617 | -€16,263 | -25.1% |
| Financial income | 75/76B | €1,590 | €4,304 | +€2,713 | +171% |
| Recurring financial income | 75 | €1,590 | €4,304 | +€2,713 | +171% |
| Financial charges | 65/66B | €392 | €498 | +€106 | +27.1% |
| Recurring financial charges | 65 | €392 | €498 | +€106 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €66,079 | €52,422 | -€13,656 | -20.7% |
| Income taxes | 67/77 | €10,493 | €10,514 | +€21 | +0.2% |
| Profit (loss) for the period | 9904 | €55,586 | €41,909 | -€13,677 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,586 | €41,909 | -€13,677 | -24.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.