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 -€156,881
down €156,881 (-97.7%), from €160,553 to €3,672
mainly Receivables within one year (-€78,897) and Current investments (-€50,000)
- Receivables within one year +€78,897
up €78,897 (+1733.7%), from €4,551 to €83,447
- Current investments +€50,000
up €50,000 (+500.0%), from €10,000 to €60,000
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€10,412
up €10,412 (+4449.4%), from €234 to €10,646
- Depreciation -€3,746
down €3,746 (-30.6%), from €12,231 to €8,485
- Financial income +€1,621
up €1,621 (+1892.2%), from €86 to €1,707
- Financial charges -€1,519
down €1,519 (-71.5%), from €2,125 to €606
of which Financial charges: -€854
- Other operating charges +€337
up €337 (+8.8%), from €3,841 to €4,178
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,341,002 | €4,316,797 | -€24,205 | -0.6% |
| Fixed assets | 21/28 | €3,729,290 | €3,732,995 | +€3,705 | +0.1% |
| Tangible fixed assets | 22/27 | €6,809 | €10,514 | +€3,705 | +54.4% |
| Furniture and vehicles | 24 | €6,809 | €10,514 | +€3,705 | +54.4% |
| Financial fixed assets | 28 | €3,722,481 | €3,722,481 | = | 0.0% |
| Current assets | 29/58 | €611,712 | €583,802 | -€27,910 | -4.6% |
| Amounts receivable after more than one year | 29 | €436,328 | €436,328 | = | 0.0% |
| Trade receivables | 290 | €436,328 | €0 | -€436,328 | -100.0% |
| Other amounts receivable | 291 | - | €436,328 | +€436,328 | |
| Amounts receivable within one year | 40/41 | €4,551 | €83,447 | +€78,897 | +1733.7% |
| Other amounts receivable | 41 | €4,551 | €83,447 | +€78,897 | +1733.7% |
| Current investments | 50/53 | €10,000 | €60,000 | +€50,000 | +500.0% |
| Cash at bank and in hand | 54/58 | €160,553 | €3,672 | -€156,881 | -97.7% |
| Deferred charges and accrued income | 490/1 | €280 | €355 | +€74 | +26.4% |
| Total equity and liabilities | 10/49 | €4,341,002 | €4,316,797 | -€24,205 | -0.6% |
| Equity | 10/15 | €4,235,232 | €4,234,002 | -€1,230 | 0.0% |
| Contributions | 10/11 | €3,867,300 | €3,867,300 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €364,932 | €363,702 | -€1,230 | -0.3% |
| Amounts payable | 17/49 | €105,770 | €82,795 | -€22,975 | -21.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,634 | €659 | -€22,975 | -97.2% |
| Current portion of amounts payable after more than one year | 42 | €17,552 | €0 | -€17,552 | -100.0% |
| Trade debts | 44 | €95 | €607 | +€512 | +536.0% |
| Suppliers | 440/4 | €95 | €607 | +€512 | +536.0% |
| Taxes, remuneration and social security | 45 | €4,445 | €52 | -€4,394 | -98.8% |
| Taxes | 450/3 | €4,445 | €52 | -€4,394 | -98.8% |
| Other amounts payable | 47/48 | €1,541 | €0 | -€1,541 | -100.0% |
| Accrued charges and deferred income | 492/3 | €82,136 | €82,136 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €262 | +€262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,231 | €8,485 | -€3,746 | -30.6% |
| Other operating charges | 640/8 | €3,841 | €4,178 | +€337 | +8.8% |
| Gross operating margin | 9900 | €234 | €10,646 | +€10,412 | +4449.4% |
| Operating profit (loss) | 9901 | -€15,838 | -€2,279 | +€13,559 | +85.6% |
| Financial income | 75/76B | €86 | €1,707 | +€1,621 | +1892.2% |
| Recurring financial income | 75 | €86 | €1,707 | +€1,621 | +1892.2% |
| Financial charges | 65/66B | €2,125 | €606 | -€1,519 | -71.5% |
| Recurring financial charges | 65 | €1,461 | €606 | -€854 | -58.5% |
| Non-recurring financial charges | 66B | €664 | €0 | -€664 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,877 | -€1,178 | +€16,699 | +93.4% |
| Income taxes | 67/77 | -€177 | €52 | +€229 | |
| Profit (loss) for the period | 9904 | -€17,700 | -€1,230 | +€16,470 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,700 | -€1,230 | +€16,470 | +93.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.