DIDAL: 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.
DIDAL
Largest movements
- Receivables within one year -€33,868
down €33,868 (-71.8%), from €47,171 to €13,302
of which Trade receivables: -€44,011
- Tangible fixed assets +€2,898
up €2,898 (+94.1%), from €3,082 to €5,980
- Stocks and contracts +€1,450
up €1,450 (+348.8%), from €416 to €1,866
- Trade debts -€18,661
down €18,661 (-69.3%), from €26,919 to €8,258
- Short-term financial debts -€10,372
down €10,372 (-88.2%), from €11,765 to €1,393
- Tax, wage and social debts -€1,796
down €1,796 (-25.0%), from €7,181 to €5,385
- Gross operating margin +€6,640
up €6,640, from -€2,243 to €4,397
- Other operating charges -€2,195
down €2,195 (-58.8%), from €3,731 to €1,536
- Taxes -€665
down €665 (-36.1%), from €1,843 to €1,178
- Financial income -€269
no longer reported in 2025 (was €269)
of which Financial income: -€269
- Financial charges +€166
up €166 (+360.9%), from €46 to €212
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 | €61,521 | €31,034 | -€30,487 | -49.6% |
| Fixed assets | 21/28 | €3,082 | €5,980 | +€2,898 | +94.1% |
| Tangible fixed assets | 22/27 | €3,082 | €5,980 | +€2,898 | +94.1% |
| Furniture and vehicles | 24 | €3,082 | €5,980 | +€2,898 | +94.1% |
| Current assets | 29/58 | €58,440 | €25,054 | -€33,385 | -57.1% |
| Stocks and contracts in progress | 3 | €416 | €1,866 | +€1,450 | +348.8% |
| Stocks | 30/36 | €416 | €1,866 | +€1,450 | +348.8% |
| Amounts receivable within one year | 40/41 | €47,171 | €13,302 | -€33,868 | -71.8% |
| Trade receivables | 40 | €46,813 | €2,801 | -€44,011 | -94.0% |
| Other amounts receivable | 41 | €358 | €10,501 | +€10,143 | +2830.1% |
| Cash at bank and in hand | 54/58 | €6,909 | €6,500 | -€409 | -5.9% |
| Deferred charges and accrued income | 490/1 | €3,944 | €3,386 | -€558 | -14.1% |
| Total equity and liabilities | 10/49 | €61,521 | €31,034 | -€30,487 | -49.6% |
| Equity | 10/15 | €15,656 | €15,997 | +€342 | +2.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Outside capital | 11 | €19,000 | €19,000 | = | 0.0% |
| Other | 1109/19 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €19,818 | €19,818 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €19,218 | €19,218 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,162 | -€22,821 | +€342 | +1.5% |
| Amounts payable | 17/49 | €45,866 | €15,037 | -€30,829 | -67.2% |
| Amounts payable within one year | 42/48 | €45,866 | €15,037 | -€30,829 | -67.2% |
| Financial debts | 43 | €11,765 | €1,393 | -€10,372 | -88.2% |
| Credit institutions | 430/8 | €11,765 | €1,393 | -€10,372 | -88.2% |
| Trade debts | 44 | €26,919 | €8,258 | -€18,661 | -69.3% |
| Suppliers | 440/4 | €26,919 | €8,258 | -€18,661 | -69.3% |
| Taxes, remuneration and social security | 45 | €7,181 | €5,385 | -€1,796 | -25.0% |
| Taxes | 450/3 | €7,181 | €5,385 | -€1,796 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,128 | €1,128 | = | 0.0% |
| Other operating charges | 640/8 | €3,731 | €1,536 | -€2,195 | -58.8% |
| Gross operating margin | 9900 | -€2,243 | €4,397 | +€6,640 | |
| Operating profit (loss) | 9901 | -€7,102 | €1,732 | +€8,834 | |
| Financial income | 75/76B | €269 | - | -€269 | |
| Recurring financial income | 75 | €269 | - | -€269 | |
| Non-recurring financial income | 76B | €269 | - | -€269 | |
| Financial charges | 65/66B | €46 | €212 | +€166 | +360.9% |
| Recurring financial charges | 65 | €46 | €212 | +€166 | +360.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,879 | €1,520 | +€8,400 | |
| Income taxes | 67/77 | €1,843 | €1,178 | -€665 | -36.1% |
| Profit (loss) for the period | 9904 | -€8,723 | €342 | +€9,064 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,723 | €342 | +€9,064 |
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 28 September 2026 via checked.be.