Ditos: 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.
Ditos
Largest movements
- Tangible fixed assets -€9,313
down €9,313 (-37.0%), from €25,164 to €15,851
of which Furniture and vehicles: -€7,732
- Cash -€7,221
down €7,221 (-46.8%), from €15,438 to €8,216
mainly Tax, wage and social debts (-€8,797) and Current portion of long-term debt (-€5,523)
- Deferred charges and accrued income -€1,771
no longer reported in 2025 (was €1,771)
- Tax, wage and social debts -€8,797
down €8,797 (-87.5%), from €10,056 to €1,260
- Current portion of long-term debt -€5,523
no longer reported in 2025 (was €5,523)
- Reserves -€2,249
down €2,249 (-16.0%), from €14,035 to €11,786
- Other debts -€878
down €878 (-8.6%), from €10,265 to €9,387
- Trade debts -€616
down €616 (-79.6%), from €773 to €158
- Gross operating margin -€15,214
down €15,214 (-63.7%), from €23,899 to €8,686
- Depreciation -€3,694
down €3,694 (-28.4%), from €13,007 to €9,313
- Taxes -€1,514
down €1,514 (-54.6%), from €2,774 to €1,260
- Other operating charges -€1,403
down €1,403 (-92.3%), from €1,519 to €116
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 | €42,653 | €24,591 | -€18,062 | -42.3% |
| Fixed assets | 21/28 | €25,164 | €15,851 | -€9,313 | -37.0% |
| Tangible fixed assets | 22/27 | €25,164 | €15,851 | -€9,313 | -37.0% |
| Land and buildings | 22 | €10,280 | €10,280 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,085 | €5,503 | -€1,581 | -22.3% |
| Furniture and vehicles | 24 | €7,800 | €68 | -€7,732 | -99.1% |
| Current assets | 29/58 | €17,489 | €8,739 | -€8,749 | -50.0% |
| Amounts receivable within one year | 40/41 | €280 | €523 | +€244 | +87.1% |
| Trade receivables | 40 | €280 | €85 | -€195 | -69.6% |
| Other amounts receivable | 41 | - | €438 | +€438 | |
| Cash at bank and in hand | 54/58 | €15,438 | €8,216 | -€7,221 | -46.8% |
| Deferred charges and accrued income | 490/1 | €1,771 | - | -€1,771 | |
| Total equity and liabilities | 10/49 | €42,653 | €24,591 | -€18,062 | -42.3% |
| Equity | 10/15 | €16,035 | €13,786 | -€2,249 | -14.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,035 | €11,786 | -€2,249 | -16.0% |
| Distributable reserves | 133 | €14,035 | €11,786 | -€2,249 | -16.0% |
| Amounts payable | 17/49 | €26,618 | €10,804 | -€15,813 | -59.4% |
| Amounts payable within one year | 42/48 | €26,618 | €10,804 | -€15,813 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €5,523 | - | -€5,523 | |
| Trade debts | 44 | €773 | €158 | -€616 | -79.6% |
| Suppliers | 440/4 | €773 | €158 | -€616 | -79.6% |
| Taxes, remuneration and social security | 45 | €10,056 | €1,260 | -€8,797 | -87.5% |
| Taxes | 450/3 | €10,056 | €1,260 | -€8,797 | -87.5% |
| Other amounts payable | 47/48 | €10,265 | €9,387 | -€878 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,007 | €9,313 | -€3,694 | -28.4% |
| Other operating charges | 640/8 | €1,519 | €116 | -€1,403 | -92.3% |
| Gross operating margin | 9900 | €23,899 | €8,686 | -€15,214 | -63.7% |
| Operating profit (loss) | 9901 | €9,374 | -€744 | -€10,117 | |
| Financial charges | 65/66B | €313 | €245 | -€68 | -21.7% |
| Recurring financial charges | 65 | €313 | €245 | -€68 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €9,060 | -€989 | -€10,049 | |
| Income taxes | 67/77 | €2,774 | €1,260 | -€1,514 | -54.6% |
| Profit (loss) for the period | 9904 | €6,287 | -€2,249 | -€8,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,287 | -€2,249 | -€8,535 |
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 15 October 2026 via checked.be.