DIDAX Consulting: what changed
DIDAX Consulting
Largest movements
- Receivables within one year -€15,577
down €15,577 (-35.7%), from €43,672 to €28,095
of which Trade receivables: -€16,497
- Cash -€10,059
down €10,059 (-35.2%), from €28,609 to €18,549
mainly Contributions, distributions and other (-€25,000) and Net result for the year (-€16,422)
- Tangible fixed assets -€5,512
down €5,512 (-21.5%), from €25,605 to €20,093
of which Furniture and vehicles: -€3,637
- Short-term financial debts +€28,968
up €28,968 (+132%), from €22,001 to €50,969
- Reserves -€25,000
down €25,000 (-93.0%), from €26,876 to €1,876
- Profit (loss) carried forward -€16,422
down €16,422, from €3,748 to -€12,674
- Tax, wage and social debts -€9,739
down €9,739 (-48.8%), from €19,942 to €10,203
of which Taxes: -€10,953
- Trade debts -€9,020
down €9,020 (-74.4%), from €12,117 to €3,097
- Gross operating margin -€48,242
down €48,242, from €47,081 to -€1,162
- Taxes -€9,264
down €9,264 (-95.5%), from €9,697 to €433
- Depreciation +€1,117
up €1,117 (+13.6%), from €8,201 to €9,318
- Financial charges +€801
up €801 (+22.5%), from €3,561 to €4,362
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,134 | €67,679 | -€31,455 | -31.7% |
| Fixed assets | 21/28 | €25,605 | €20,093 | -€5,512 | -21.5% |
| Tangible fixed assets | 22/27 | €25,605 | €20,093 | -€5,512 | -21.5% |
| Plant, machinery and equipment | 23 | €3,518 | €2,669 | -€850 | -24.2% |
| Furniture and vehicles | 24 | €18,003 | €14,367 | -€3,637 | -20.2% |
| Other tangible fixed assets | 26 | €4,083 | €3,057 | -€1,026 | -25.1% |
| Current assets | 29/58 | €73,529 | €47,587 | -€25,943 | -35.3% |
| Amounts receivable within one year | 40/41 | €43,672 | €28,095 | -€15,577 | -35.7% |
| Trade receivables | 40 | €43,672 | €27,175 | -€16,497 | -37.8% |
| Other amounts receivable | 41 | - | €920 | +€920 | |
| Cash at bank and in hand | 54/58 | €28,609 | €18,549 | -€10,059 | -35.2% |
| Deferred charges and accrued income | 490/1 | €1,249 | €942 | -€306 | -24.5% |
| Total equity and liabilities | 10/49 | €99,134 | €67,679 | -€31,455 | -31.7% |
| Equity | 10/15 | €44,324 | €2,902 | -€41,422 | -93.5% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €26,876 | €1,876 | -€25,000 | -93.0% |
| Distributable reserves | 133 | €26,876 | €1,876 | -€25,000 | -93.0% |
| Profit (loss) carried forward | 14 | €3,748 | -€12,674 | -€16,422 | |
| Amounts payable | 17/49 | €54,810 | €64,777 | +€9,967 | +18.2% |
| Amounts payable within one year | 42/48 | €54,810 | €64,777 | +€9,967 | +18.2% |
| Financial debts | 43 | €22,001 | €50,969 | +€28,968 | +132% |
| Credit institutions | 430/8 | €22,001 | €50,969 | +€28,968 | +132% |
| Trade debts | 44 | €12,117 | €3,097 | -€9,020 | -74.4% |
| Suppliers | 440/4 | €12,117 | €3,097 | -€9,020 | -74.4% |
| Taxes, remuneration and social security | 45 | €19,942 | €10,203 | -€9,739 | -48.8% |
| Taxes | 450/3 | €16,285 | €5,333 | -€10,953 | -67.3% |
| Remuneration and social security | 454/9 | €3,657 | €4,871 | +€1,214 | +33.2% |
| Other amounts payable | 47/48 | €750 | €507 | -€242 | -32.3% |
| Non-recurring operating income | 76A | €3,529 | - | -€3,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,201 | €9,318 | +€1,117 | +13.6% |
| Other operating charges | 640/8 | €1,158 | €1,202 | +€44 | +3.8% |
| Gross operating margin | 9900 | €47,081 | -€1,162 | -€48,242 | |
| Operating profit (loss) | 9901 | €37,721 | -€11,682 | -€49,403 | |
| Financial income | 75/76B | €299 | €55 | -€244 | -81.7% |
| Recurring financial income | 75 | €299 | €55 | -€244 | -81.7% |
| Financial charges | 65/66B | €3,561 | €4,362 | +€801 | +22.5% |
| Recurring financial charges | 65 | €3,561 | €4,362 | +€801 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €34,459 | -€15,989 | -€50,448 | |
| Income taxes | 67/77 | €9,697 | €433 | -€9,264 | -95.5% |
| Profit (loss) for the period | 9904 | €24,762 | -€16,422 | -€41,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,762 | -€16,422 | -€41,184 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.