Didat: 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.
Didat
Largest movements
- Receivables after one year +€14,300
up €14,300 (+39.6%), from €36,100 to €50,400
- Cash +€4,384
up €4,384 (+23.4%), from €18,753 to €23,137
mainly Net result for the year (+€28,575) and Depreciation (+€25,447)
- Receivables within one year -€4,022
down €4,022 (-41.0%), from €9,806 to €5,784
of which Trade receivables: -€8,608
- Tangible fixed assets +€2,276
up €2,276 (+3.2%), from €70,813 to €73,089
of which Other tangible fixed assets: +€16,874
- Reserves +€28,575
up €28,575 (+70.8%), from €40,384 to €68,959
- Trade debts -€14,125
down €14,125 (-45.8%), from €30,825 to €16,700
- Debts after one year +€3,165
up €3,165 (+41.5%), from €7,632 to €10,797
of which Other amounts payable: +€3,165
- Gross operating margin +€29,432
up €29,432 (+15.3%), from €191,998 to €221,430
- Staff costs +€17,452
up €17,452 (+12.1%), from €143,905 to €161,357
- Depreciation +€2,750
up €2,750 (+12.1%), from €22,697 to €25,447
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 | €147,106 | €164,809 | +€17,703 | +12.0% |
| Fixed assets | 21/28 | €71,243 | €73,519 | +€2,276 | +3.2% |
| Tangible fixed assets | 22/27 | €70,813 | €73,089 | +€2,276 | +3.2% |
| Plant, machinery and equipment | 23 | €27,124 | €14,418 | -€12,706 | -46.8% |
| Furniture and vehicles | 24 | €6,489 | €4,597 | -€1,892 | -29.2% |
| Other tangible fixed assets | 26 | €37,201 | €54,075 | +€16,874 | +45.4% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €75,863 | €91,290 | +€15,427 | +20.3% |
| Amounts receivable after more than one year | 29 | €36,100 | €50,400 | +€14,300 | +39.6% |
| Other amounts receivable | 291 | €36,100 | €50,400 | +€14,300 | +39.6% |
| Stocks and contracts in progress | 3 | €10,146 | €9,646 | -€500 | -4.9% |
| Stocks | 30/36 | €10,146 | €9,646 | -€500 | -4.9% |
| Amounts receivable within one year | 40/41 | €9,806 | €5,784 | -€4,022 | -41.0% |
| Trade receivables | 40 | €9,721 | €1,113 | -€8,608 | -88.5% |
| Other amounts receivable | 41 | €86 | €4,671 | +€4,586 | +5361.6% |
| Cash at bank and in hand | 54/58 | €18,753 | €23,137 | +€4,384 | +23.4% |
| Deferred charges and accrued income | 490/1 | €1,058 | €2,323 | +€1,265 | +119.6% |
| Total equity and liabilities | 10/49 | €147,106 | €164,809 | +€17,703 | +12.0% |
| Equity | 10/15 | €76,384 | €104,959 | +€28,575 | +37.4% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €40,384 | €68,959 | +€28,575 | +70.8% |
| Distributable reserves | 133 | €40,384 | €68,959 | +€28,575 | +70.8% |
| Amounts payable | 17/49 | €70,723 | €59,850 | -€10,872 | -15.4% |
| Amounts payable after more than one year | 17 | €7,632 | €10,797 | +€3,165 | +41.5% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €7,632 | €10,797 | +€3,165 | +41.5% |
| Amounts payable within one year | 42/48 | €59,591 | €45,554 | -€14,037 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €1,285 | €0 | -€1,285 | -100.0% |
| Trade debts | 44 | €30,825 | €16,700 | -€14,125 | -45.8% |
| Suppliers | 440/4 | €30,825 | €16,700 | -€14,125 | -45.8% |
| Taxes, remuneration and social security | 45 | €27,481 | €28,854 | +€1,373 | +5.0% |
| Taxes | 450/3 | €8,817 | €11,759 | +€2,943 | +33.4% |
| Remuneration and social security | 454/9 | €18,665 | €17,095 | -€1,570 | -8.4% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €143,905 | €161,357 | +€17,452 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,697 | €25,447 | +€2,750 | +12.1% |
| Other operating charges | 640/8 | €1,633 | €2,733 | +€1,100 | +67.4% |
| Gross operating margin | 9900 | €191,998 | €221,430 | +€29,432 | +15.3% |
| Operating profit (loss) | 9901 | €23,763 | €31,894 | +€8,131 | +34.2% |
| Financial income | 75/76B | €52 | €19 | -€33 | -62.7% |
| Recurring financial income | 75 | €52 | €19 | -€33 | -62.7% |
| Financial charges | 65/66B | €747 | €152 | -€595 | -79.6% |
| Recurring financial charges | 65 | €747 | €152 | -€595 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €23,069 | €31,761 | +€8,692 | +37.7% |
| Income taxes | 67/77 | €1,635 | €3,186 | +€1,551 | +94.9% |
| Profit (loss) for the period | 9904 | €21,434 | €28,575 | +€7,141 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,434 | €28,575 | +€7,141 | +33.3% |
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 12 October 2026 via checked.be.