DIDAKTA: what changed
Two fiscal 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.
DIDAKTA
Largest movements
- Receivables within one year +€131,115
up €131,115 (+36.1%), from €363,699 to €494,814
of which Trade receivables: +€83,628
- Intangible fixed assets +€84,110
up €84,110 (+38.0%), from €221,285 to €305,395
- Stocks and contracts -€78,559
down €78,559 (-20.5%), from €382,376 to €303,817
- Tangible fixed assets -€63,648
down €63,648 (-11.0%), from €576,825 to €513,177
of which Land and buildings: -€67,144
- Cash +€37,007
up €37,007 (+47.5%), from €77,979 to €114,986
mainly Short-term financial debts (+€371,033) and Depreciation (+€130,741)
- Short-term financial debts +€371,033
up €371,033 (+105.5%), from €351,850 to €722,883
- Advances received -€128,608
down €128,608 (-68.0%), from €188,997 to €60,389
- Debts after one year -€79,163
down €79,163 (-52.8%), from €149,903 to €70,740
- Trade debts +€67,786
up €67,786 (+35.8%), from €189,187 to €256,973
- Other debts -€54,252
down €54,252 (-81.2%), from €66,817 to €12,565
- Gross operating margin -€147,914
down €147,914 (-15.1%), from €982,305 to €834,391
- Staff costs -€34,494
down €34,494 (-4.8%), from €715,641 to €681,147
- Financial charges -€23,299
down €23,299 (-32.0%), from €72,897 to €49,598
- Depreciation +€10,916
up €10,916 (+9.1%), from €119,824 to €130,741
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 | €1,736,030 | €1,823,721 | +€87,690 | +5.1% |
| Fixed assets | 21/28 | €858,775 | €870,582 | +€11,807 | +1.4% |
| Intangible fixed assets | 21 | €221,285 | €305,395 | +€84,110 | +38.0% |
| Tangible fixed assets | 22/27 | €576,825 | €513,177 | -€63,648 | -11.0% |
| Land and buildings | 22 | €544,120 | €476,976 | -€67,144 | -12.3% |
| Plant, machinery and equipment | 23 | €11,696 | €17,382 | +€5,686 | +48.6% |
| Furniture and vehicles | 24 | €1,790 | €838 | -€953 | -53.2% |
| Other tangible fixed assets | 26 | €19,219 | €17,982 | -€1,237 | -6.4% |
| Financial fixed assets | 28 | €60,665 | €52,010 | -€8,655 | -14.3% |
| Current assets | 29/58 | €877,256 | €953,138 | +€75,883 | +8.7% |
| Stocks and contracts in progress | 3 | €382,376 | €303,817 | -€78,559 | -20.5% |
| Stocks | 30/36 | €382,376 | €303,817 | -€78,559 | -20.5% |
| Amounts receivable within one year | 40/41 | €363,699 | €494,814 | +€131,115 | +36.1% |
| Trade receivables | 40 | €363,699 | €447,327 | +€83,628 | +23.0% |
| Other amounts receivable | 41 | €0 | €47,487 | +€47,487 | |
| Current investments | 50/53 | €3 | €0 | -€3 | -100.0% |
| Cash at bank and in hand | 54/58 | €77,979 | €114,986 | +€37,007 | +47.5% |
| Deferred charges and accrued income | 490/1 | €53,198 | €39,521 | -€13,677 | -25.7% |
| Total equity and liabilities | 10/49 | €1,736,030 | €1,823,721 | +€87,690 | +5.1% |
| Equity | 10/15 | €426,429 | €371,097 | -€55,332 | -13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €566,067 | €560,061 | -€6,006 | -1.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €91,207 | €85,201 | -€6,006 | -6.6% |
| Distributable reserves | 133 | €473,000 | €473,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,838 | -€195,164 | -€49,326 | -33.8% |
| Provisions and deferred taxes | 16 | €27,848 | €24,754 | -€3,094 | -11.1% |
| Deferred taxes | 168 | €27,848 | €24,754 | -€3,094 | -11.1% |
| Amounts payable | 17/49 | €1,281,753 | €1,427,870 | +€146,117 | +11.4% |
| Amounts payable after more than one year | 17 | €149,903 | €70,740 | -€79,163 | -52.8% |
| Financial debts | 170/4 | €149,903 | €70,740 | -€79,163 | -52.8% |
| Amounts payable within one year | 42/48 | €1,131,850 | €1,357,130 | +€225,280 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €124,153 | €88,831 | -€35,323 | -28.5% |
| Financial debts | 43 | €351,850 | €722,883 | +€371,033 | +105.5% |
| Credit institutions | 430/8 | €351,850 | €722,883 | +€371,033 | +105.5% |
| Trade debts | 44 | €189,187 | €256,973 | +€67,786 | +35.8% |
| Suppliers | 440/4 | €189,187 | €256,973 | +€67,786 | +35.8% |
| Advances received on contracts in progress | 46 | €188,997 | €60,389 | -€128,608 | -68.0% |
| Taxes, remuneration and social security | 45 | €210,845 | €215,489 | +€4,644 | +2.2% |
| Taxes | 450/3 | €92,189 | €92,913 | +€725 | +0.8% |
| Remuneration and social security | 454/9 | €118,656 | €122,575 | +€3,919 | +3.3% |
| Other amounts payable | 47/48 | €66,817 | €12,565 | -€54,252 | -81.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €715,641 | €681,147 | -€34,494 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,824 | €130,741 | +€10,916 | +9.1% |
| Other operating charges | 640/8 | €38,644 | €38,550 | -€94 | -0.2% |
| Non-recurring operating charges | 66A | €7,205 | €0 | -€7,205 | -100.0% |
| Gross operating margin | 9900 | €982,305 | €834,391 | -€147,914 | -15.1% |
| Operating profit (loss) | 9901 | €100,990 | -€16,047 | -€117,037 | |
| Financial income | 75/76B | €716 | €9,019 | +€8,303 | +1159.8% |
| Recurring financial income | 75 | €716 | €9,019 | +€8,303 | +1159.8% |
| Financial charges | 65/66B | €72,897 | €49,598 | -€23,299 | -32.0% |
| Recurring financial charges | 65 | €72,897 | €49,598 | -€23,299 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €28,809 | -€56,626 | -€85,435 | |
| Transfer from deferred taxes | 780 | €3,094 | €3,094 | = | 0.0% |
| Income taxes | 67/77 | €9,339 | €1,800 | -€7,538 | -80.7% |
| Profit (loss) for the period | 9904 | €22,564 | -€55,332 | -€77,896 | |
| Transfer from tax-exempt reserves | 789 | €6,006 | €6,006 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,570 | -€49,326 | -€77,896 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.