DIDAN: 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.
DIDAN
Largest movements
- Cash -€253,100
down €253,100 (-90.3%), from €280,159 to €27,059
mainly Investment in fixed assets (net) (-€133,450) and Current investments (-€89,282)
- Tangible fixed assets +€104,847
up €104,847 (+22.9%), from €457,945 to €562,792
- Current investments +€89,282
up €89,282 (+14.9%), from €600,000 to €689,282
- Tax, wage and social debts -€59,357
down €59,357 (-95.0%), from €62,453 to €3,096
- Reserves +€25,155
up €25,155 (+6.6%), from €379,817 to €404,972
of which Distributable reserves: +€33,141
- Debts after one year -€21,939
down €21,939 (-2.5%), from €874,602 to €852,664
of which Financial debts: -€81,824
- Gross operating margin -€69,847
down €69,847 (-45.1%), from €154,748 to €84,900
- Taxes -€58,973
down €58,973 (-86.3%), from €68,305 to €9,331
- Depreciation +€4,509
up €4,509 (+18.7%), from €24,094 to €28,603
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 | €1,496,657 | €1,448,744 | -€47,913 | -3.2% |
| Fixed assets | 21/28 | €457,945 | €562,792 | +€104,847 | +22.9% |
| Tangible fixed assets | 22/27 | €457,945 | €562,792 | +€104,847 | +22.9% |
| Land and buildings | 22 | €457,945 | €562,792 | +€104,847 | +22.9% |
| Current assets | 29/58 | €1,038,713 | €885,952 | -€152,760 | -14.7% |
| Amounts receivable within one year | 40/41 | €156,083 | €167,765 | +€11,682 | +7.5% |
| Trade receivables | 40 | €2,318 | €0 | -€2,318 | -100.0% |
| Other amounts receivable | 41 | €153,765 | €167,765 | +€14,000 | +9.1% |
| Current investments | 50/53 | €600,000 | €689,282 | +€89,282 | +14.9% |
| Cash at bank and in hand | 54/58 | €280,159 | €27,059 | -€253,100 | -90.3% |
| Deferred charges and accrued income | 490/1 | €2,470 | €1,847 | -€623 | -25.2% |
| Total equity and liabilities | 10/49 | €1,496,657 | €1,448,744 | -€47,913 | -3.2% |
| Equity | 10/15 | €441,317 | €466,472 | +€25,155 | +5.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €379,817 | €404,972 | +€25,155 | +6.6% |
| Non-distributable reserves | 130/1 | €58,674 | €58,674 | = | 0.0% |
| Legal reserve | 130 | €58,674 | €58,674 | = | 0.0% |
| Tax-exempt reserves | 132 | €114,263 | €106,277 | -€7,986 | -7.0% |
| Distributable reserves | 133 | €206,880 | €240,021 | +€33,141 | +16.0% |
| Provisions and deferred taxes | 16 | €34,638 | €32,342 | -€2,295 | -6.6% |
| Deferred taxes | 168 | €34,638 | €32,342 | -€2,295 | -6.6% |
| Amounts payable | 17/49 | €1,020,703 | €949,930 | -€70,773 | -6.9% |
| Amounts payable after more than one year | 17 | €874,602 | €852,664 | -€21,939 | -2.5% |
| Financial debts | 170/4 | €330,383 | €248,559 | -€81,824 | -24.8% |
| Other amounts payable | 178/9 | €544,220 | €604,105 | +€59,885 | +11.0% |
| Amounts payable within one year | 42/48 | €144,424 | €95,565 | -€48,859 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €80,606 | €81,824 | +€1,217 | +1.5% |
| Trade debts | 44 | €1,365 | €10,645 | +€9,280 | +679.8% |
| Suppliers | 440/4 | €1,365 | €10,645 | +€9,280 | +679.8% |
| Taxes, remuneration and social security | 45 | €62,453 | €3,096 | -€59,357 | -95.0% |
| Taxes | 450/3 | €62,453 | €3,096 | -€59,357 | -95.0% |
| Accrued charges and deferred income | 492/3 | €1,676 | €1,702 | +€25 | +1.5% |
| Non-recurring operating income | 76A | €81,949 | €0 | -€81,949 | -100.0% |
| Remuneration, social security and pensions | 62 | €393 | €0 | -€393 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,094 | €28,603 | +€4,509 | +18.7% |
| Other operating charges | 640/8 | €18,276 | €18,557 | +€282 | +1.5% |
| Gross operating margin | 9900 | €154,748 | €84,900 | -€69,847 | -45.1% |
| Operating profit (loss) | 9901 | €111,985 | €37,740 | -€74,245 | -66.3% |
| Financial income | 75/76B | €998 | €665 | -€332 | -33.3% |
| Recurring financial income | 75 | €998 | €665 | -€332 | -33.3% |
| Financial charges | 65/66B | €6,545 | €6,214 | -€331 | -5.1% |
| Recurring financial charges | 65 | €6,545 | €6,214 | -€331 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €106,437 | €32,191 | -€74,246 | -69.8% |
| Transfer from deferred taxes | 780 | €22,355 | €2,295 | -€20,060 | -89.7% |
| Income taxes | 67/77 | €68,305 | €9,331 | -€58,973 | -86.3% |
| Profit (loss) for the period | 9904 | €60,488 | €25,155 | -€35,333 | -58.4% |
| Transfer from tax-exempt reserves | 789 | €71,990 | €7,986 | -€64,004 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €132,478 | €33,141 | -€99,337 | -75.0% |
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 30 September 2026 via checked.be.