DIDACUPRA: 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.
DIDACUPRA
Largest movements
- Receivables within one year +€51,043
up €51,043 (+437%), from €11,677 to €62,720
- Cash -€28,759
down €28,759 (-87.4%), from €32,895 to €4,136
mainly Receivables within one year (-€51,043) and Net result for the year (-€28,004)
- Tangible fixed assets -€5,559
down €5,559 (-52.6%), from €10,569 to €5,010
of which Furniture and vehicles: -€8,622
- Deferred charges and accrued income +€1,240
new in 2025: €1,240
- Accrued charges and deferred income +€54,043
new in 2025: €54,043
- Profit (loss) carried forward -€28,004
down €28,004 (-79.0%), from €35,450 to €7,446
- Tax, wage and social debts -€6,656
down €6,656 (-93.4%), from €7,124 to €468
- Other debts +€3,725
up €3,725 (+92.5%), from €4,027 to €7,752
- Debts after one year -€3,657
no longer reported in 2025 (was €3,657)
- Gross operating margin -€43,203
down €43,203, from €18,537 to -€24,666
- Depreciation -€4,524
down €4,524 (-68.0%), from €6,654 to €2,129
- Taxes -€2,824
down €2,824 (-70.6%), from €4,000 to €1,176
- Financial income +€849
up €849 (+1,717%), from €49 to €898
- Other operating charges -€337
down €337 (-38.1%), from €886 to €549
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 | €55,141 | €73,106 | +€17,964 | +32.6% |
| Fixed assets | 21/28 | €10,569 | €5,010 | -€5,559 | -52.6% |
| Tangible fixed assets | 22/27 | €10,569 | €5,010 | -€5,559 | -52.6% |
| Plant, machinery and equipment | 23 | €1,229 | €4,292 | +€3,063 | +249% |
| Furniture and vehicles | 24 | €9,340 | €718 | -€8,622 | -92.3% |
| Current assets | 29/58 | €44,572 | €68,096 | +€23,524 | +52.8% |
| Amounts receivable within one year | 40/41 | €11,677 | €62,720 | +€51,043 | +437% |
| Trade receivables | 40 | €11,677 | €62,720 | +€51,043 | +437% |
| Cash at bank and in hand | 54/58 | €32,895 | €4,136 | -€28,759 | -87.4% |
| Deferred charges and accrued income | 490/1 | - | €1,240 | +€1,240 | |
| Total equity and liabilities | 10/49 | €55,141 | €73,106 | +€17,964 | +32.6% |
| Equity | 10/15 | €37,450 | €9,446 | -€28,004 | -74.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,450 | €7,446 | -€28,004 | -79.0% |
| Amounts payable | 17/49 | €17,691 | €63,660 | +€45,969 | +260% |
| Amounts payable after more than one year | 17 | €3,657 | - | -€3,657 | |
| Other amounts payable | 178/9 | €3,657 | - | -€3,657 | |
| Amounts payable within one year | 42/48 | €14,034 | €9,617 | -€4,417 | -31.5% |
| Trade debts | 44 | €2,883 | €1,398 | -€1,486 | -51.5% |
| Suppliers | 440/4 | €2,883 | €1,398 | -€1,486 | -51.5% |
| Taxes, remuneration and social security | 45 | €7,124 | €468 | -€6,656 | -93.4% |
| Taxes | 450/3 | €7,124 | €468 | -€6,656 | -93.4% |
| Other amounts payable | 47/48 | €4,027 | €7,752 | +€3,725 | +92.5% |
| Accrued charges and deferred income | 492/3 | - | €54,043 | +€54,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,654 | €2,129 | -€4,524 | -68.0% |
| Other operating charges | 640/8 | €886 | €549 | -€337 | -38.1% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €18,537 | -€24,666 | -€43,203 | |
| Operating profit (loss) | 9901 | €10,997 | -€27,594 | -€38,591 | |
| Financial income | 75/76B | €49 | €898 | +€849 | +1,717% |
| Recurring financial income | 75 | €49 | €898 | +€849 | +1,717% |
| Financial charges | 65/66B | €322 | €132 | -€190 | -58.9% |
| Recurring financial charges | 65 | €322 | €132 | -€190 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €10,724 | -€26,828 | -€37,552 | |
| Income taxes | 67/77 | €4,000 | €1,176 | -€2,824 | -70.6% |
| Profit (loss) for the period | 9904 | €6,724 | -€28,004 | -€34,728 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,724 | -€28,004 | -€34,728 |
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.