DIDA CONSULTING: 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.
DIDA CONSULTING
Largest movements
- Receivables within one year +€10,053
up €10,053 (+105%), from €9,548 to €19,601
of which Trade receivables: +€7,286
- Intangible fixed assets -€1,890
down €1,890 (-23.1%), from €8,199 to €6,308
- Cash -€1,697
down €1,697 (-22.3%), from €7,607 to €5,910
mainly Other debts (-€24,144) and Investment in fixed assets (net) (-€11,135)
- Reserves +€32,177
up €32,177 (+547%), from €5,878 to €38,055
of which Distributable reserves: +€32,177
- Other debts -€24,144
down €24,144 (-100%), from €24,144 to €0
- Trade debts -€2,156
down €2,156 (-48.5%), from €4,446 to €2,291
- Tax, wage and social debts +€1,027
up €1,027 (+13.4%), from €7,689 to €8,717
- Gross operating margin -€10,346
down €10,346 (-18.0%), from €57,342 to €46,996
- Depreciation +€2,557
up €2,557 (+25.1%), from €10,167 to €12,724
- Taxes -€2,195
down €2,195 (-87.6%), from €2,506 to €311
- Financial charges +€1,398
up €1,398 (+984%), from €142 to €1,540
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,495 | €60,261 | +€6,766 | +12.6% |
| Fixed assets | 21/28 | €36,340 | €34,750 | -€1,590 | -4.4% |
| Intangible fixed assets | 21 | €8,199 | €6,308 | -€1,890 | -23.1% |
| Tangible fixed assets | 22/27 | €27,841 | €28,442 | +€601 | +2.2% |
| Plant, machinery and equipment | 23 | €19,946 | €22,728 | +€2,782 | +14.0% |
| Furniture and vehicles | 24 | €7,895 | €5,713 | -€2,182 | -27.6% |
| Financial fixed assets | 28 | €300 | €0 | -€300 | -100% |
| Current assets | 29/58 | €17,155 | €25,511 | +€8,356 | +48.7% |
| Amounts receivable within one year | 40/41 | €9,548 | €19,601 | +€10,053 | +105% |
| Trade receivables | 40 | €9,548 | €16,834 | +€7,286 | +76.3% |
| Other amounts receivable | 41 | €0 | €2,767 | +€2,767 | |
| Cash at bank and in hand | 54/58 | €7,607 | €5,910 | -€1,697 | -22.3% |
| Total equity and liabilities | 10/49 | €53,495 | €60,261 | +€6,766 | +12.6% |
| Equity | 10/15 | €12,078 | €44,255 | +€32,177 | +266% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,878 | €38,055 | +€32,177 | +547% |
| Non-distributable reserves | 130/1 | €330 | €330 | = | 0.0% |
| Reserves not available under the articles | 1311 | €330 | €330 | = | 0.0% |
| Distributable reserves | 133 | €5,548 | €37,725 | +€32,177 | +580% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €41,417 | €16,006 | -€25,411 | -61.4% |
| Amounts payable within one year | 42/48 | €41,417 | €16,006 | -€25,411 | -61.4% |
| Financial debts | 43 | €5,138 | €4,999 | -€139 | -2.7% |
| Credit institutions | 430/8 | €5,138 | €4,999 | -€139 | -2.7% |
| Trade debts | 44 | €4,446 | €2,291 | -€2,156 | -48.5% |
| Suppliers | 440/4 | €4,446 | €2,291 | -€2,156 | -48.5% |
| Taxes, remuneration and social security | 45 | €7,689 | €8,717 | +€1,027 | +13.4% |
| Taxes | 450/3 | €7,689 | €8,717 | +€1,027 | +13.4% |
| Other amounts payable | 47/48 | €24,144 | €0 | -€24,144 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,167 | €12,724 | +€2,557 | +25.1% |
| Other operating charges | 640/8 | €492 | €244 | -€248 | -50.5% |
| Gross operating margin | 9900 | €57,342 | €46,996 | -€10,346 | -18.0% |
| Operating profit (loss) | 9901 | €46,683 | €34,028 | -€12,655 | -27.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €142 | €1,540 | +€1,398 | +984% |
| Recurring financial charges | 65 | €142 | €1,540 | +€1,398 | +984% |
| Profit (loss) for the period before taxes | 9903 | €46,544 | €32,488 | -€14,056 | -30.2% |
| Income taxes | 67/77 | €2,506 | €311 | -€2,195 | -87.6% |
| Profit (loss) for the period | 9904 | €44,038 | €32,177 | -€11,861 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,038 | €32,177 | -€11,861 | -26.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.