DIDDEN: 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.
What changed
DIDDEN
NACE 10.890, Manufacture of food products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€226,342
2024 · €100,196+€126,147
Equity
€6.3m
2024 · €6.3m-€37,124
Cash
€436,989
2024 · €571,918-€134,930
Balance sheet total
€10.0m
2024 · €10.1m-€134,883
Largest movements
Assets
- Stocks and contracts +€227,226
up €227,226 (+10.5%), from €2.2m to €2.4m
- Tangible fixed assets -€204,832
down €204,832 (-4.4%), from €4.6m to €4.4m
of which Plant, machinery and equipment: -€379,830
- Cash -€134,930
down €134,930 (-23.6%), from €571,918 to €436,989
mainly Investment in fixed assets (net) (-€596,547) and Contributions, distributions and other (-€263,466)
Equity and liabilities
- Trade debts -€237,857
down €237,857 (-17.8%), from €1.3m to €1.1m
- Tax, wage and social debts +€116,521
up €116,521 (+43.6%), from €267,182 to €383,703
of which Taxes: +€93,140
Income statement
- Turnover +€573,724
up €573,724 (+5.5%), from €10.4m to €11.0m
- Staff costs +€228,560
up €228,560 (+12.3%), from €1.9m to €2.1m
- Services and other goods +€139,413
up €139,413 (+5.8%), from €2.4m to €2.5m
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.
Result 2024
€100,196
Turnover
+€573,724
Other operating income
+€28,364
Goods and materials
-€100,608
Services and other goods
-€139,413
Staff costs
-€228,560
Depreciation
+€9,870
Write-downs
+€80,928
Other operating charges
-€9,774
Other operating items
-€23,203
Financial income
-€1,812
Financial charges
-€3,721
Taxes
-€59,595
Deferred taxes and other
-€53
Result 2025
€226,342
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.
From operations
+€784,865
Investment
-€596,547
Financing
-€323,247
Cash 2024
€571,918
From operations (derived)
+€784,865
Net result for the year
+€226,342
Depreciation
+€757,265
Stocks and contracts
-€227,226
Receivables within one year
+€72,126
Deferred charges and accrued income
-€5,666
Provisions
-€16,641
Trade debts
-€237,857
Tax, wage and social debts
+€116,521
Other debts
+€100,000
Investment (derived)
-€596,547
Investment in fixed assets (net)
-€596,547
Financing
-€323,247
Debts after one year
-€94,057
Current portion of long-term debt
+€34,276
Contributions, distributions and other
-€263,466
Cash 2025
€436,989
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,085,196 | €9,950,313 | -€134,883 | -1.3% |
| Fixed assets | 21/28 | €4,630,021 | €4,469,302 | -€160,719 | -3.5% |
| Intangible fixed assets | 21 | €11,007 | €55,120 | +€44,113 | +400.8% |
| Tangible fixed assets | 22/27 | €4,619,013 | €4,414,182 | -€204,832 | -4.4% |
| Plant, machinery and equipment | 23 | €4,578,635 | €4,198,805 | -€379,830 | -8.3% |
| Furniture and vehicles | 24 | €40,378 | €26,432 | -€13,946 | -34.5% |
| Leasing and similar rights | 25 | - | €188,944 | +€188,944 | |
| Current assets | 29/58 | €5,455,175 | €5,481,011 | +€25,836 | +0.5% |
| Stocks and contracts in progress | 3 | €2,167,499 | €2,394,725 | +€227,226 | +10.5% |
| Stocks | 30/36 | €2,167,499 | €2,394,725 | +€227,226 | +10.5% |
| Raw materials and consumables | 30/31 | €1,276,856 | €1,241,955 | -€34,901 | -2.7% |
| Work in progress | 32 | €112,792 | €97,280 | -€15,511 | -13.8% |
| Finished goods | 33 | €647,264 | €915,826 | +€268,562 | +41.5% |
| Goods purchased for resale | 34 | €130,588 | €139,663 | +€9,075 | +6.9% |
| Amounts receivable within one year | 40/41 | €2,639,419 | €2,567,293 | -€72,126 | -2.7% |
| Trade receivables | 40 | €2,574,404 | €2,490,618 | -€83,786 | -3.3% |
| Other amounts receivable | 41 | €65,015 | €76,674 | +€11,660 | +17.9% |
| Cash at bank and in hand | 54/58 | €571,918 | €436,989 | -€134,930 | -23.6% |
| Deferred charges and accrued income | 490/1 | €76,339 | €82,005 | +€5,666 | +7.4% |
| Total equity and liabilities | 10/49 | €10,085,196 | €9,950,313 | -€134,883 | -1.3% |
| Equity | 10/15 | €6,294,469 | €6,257,346 | -€37,124 | -0.6% |
| Contributions | 10/11 | €1,330,750 | €1,330,750 | = | 0.0% |
| Capital | 10 | €1,330,750 | €1,330,750 | = | 0.0% |
| Issued capital | 100 | €1,330,750 | €1,330,750 | = | 0.0% |
| Reserves | 13 | €2,204,204 | €2,204,204 | = | 0.0% |
| Non-distributable reserves | 130/1 | €140,016 | €140,016 | = | 0.0% |
| Legal reserve | 130 | €133,075 | €133,075 | = | 0.0% |
| Other | 1319 | €6,941 | €6,941 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,041 | €4,041 | = | 0.0% |
| Distributable reserves | 133 | €2,060,147 | €2,060,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,347,645 | €2,373,987 | +€26,342 | +1.1% |
| Investment grants | 15 | €411,871 | €348,405 | -€63,466 | -15.4% |
| Provisions and deferred taxes | 16 | €127,496 | €110,855 | -€16,641 | -13.1% |
| Deferred taxes | 168 | €127,496 | €110,855 | -€16,641 | -13.1% |
| Amounts payable | 17/49 | €3,663,230 | €3,582,113 | -€81,118 | -2.2% |
| Amounts payable after more than one year | 17 | €1,715,670 | €1,621,613 | -€94,057 | -5.5% |
| Financial debts | 170/4 | €1,715,670 | €1,621,613 | -€94,057 | -5.5% |
| Leasing and similar obligations | 172 | - | €152,624 | +€152,624 | |
| Credit institutions | 173 | €1,715,670 | €1,468,989 | -€246,682 | -14.4% |
| Amounts payable within one year | 42/48 | €1,947,560 | €1,960,500 | +€12,940 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €244,145 | €278,421 | +€34,276 | +14.0% |
| Trade debts | 44 | €1,336,233 | €1,098,376 | -€237,857 | -17.8% |
| Suppliers | 440/4 | €1,336,233 | €1,098,376 | -€237,857 | -17.8% |
| Taxes, remuneration and social security | 45 | €267,182 | €383,703 | +€116,521 | +43.6% |
| Taxes | 450/3 | €76,172 | €169,312 | +€93,140 | +122.3% |
| Remuneration and social security | 454/9 | €191,010 | €214,391 | +€23,381 | +12.2% |
| Other amounts payable | 47/48 | €100,000 | €200,000 | +€100,000 | +100.0% |
| Operating income | 70/76A | €10,586,203 | €11,189,604 | +€603,400 | +5.7% |
| Turnover | 70 | €10,446,050 | €11,019,773 | +€573,724 | +5.5% |
| Other operating income | 74 | €139,752 | €168,115 | +€28,364 | +20.3% |
| Non-recurring operating income | 76A | €402 | €1,715 | +€1,313 | +326.8% |
| Operating charges | 60/66A | €10,500,485 | €10,912,557 | +€412,073 | +3.9% |
| Goods for resale, raw materials and consumables | 60 | €5,344,655 | €5,445,263 | +€100,608 | +1.9% |
| Purchases | 600/8 | €5,210,769 | €5,672,489 | +€461,720 | +8.9% |
| Change in stocks: decrease (increase) | 609 | €133,886 | -€227,226 | -€361,112 | |
| Services and other goods | 61 | €2,383,271 | €2,522,684 | +€139,413 | +5.8% |
| Remuneration, social security and pensions | 62 | €1,860,524 | €2,089,083 | +€228,560 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767,135 | €757,265 | -€9,870 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €97,364 | €16,436 | -€80,928 | -83.1% |
| Other operating charges | 640/8 | €30,036 | €39,810 | +€9,774 | +32.5% |
| Non-recurring operating charges | 66A | €17,500 | €42,016 | +€24,516 | +140.1% |
| Operating profit (loss) | 9901 | €85,719 | €277,046 | +€191,328 | +223.2% |
| Financial income | 75/76B | €73,133 | €71,321 | -€1,812 | -2.5% |
| Recurring financial income | 75 | €73,133 | €71,321 | -€1,812 | -2.5% |
| Other financial income | 752/9 | €73,133 | €71,321 | -€1,812 | -2.5% |
| Financial charges | 65/66B | €46,071 | €49,792 | +€3,721 | +8.1% |
| Recurring financial charges | 65 | €46,071 | €49,792 | +€3,721 | +8.1% |
| Debt charges | 650 | €24,078 | €25,812 | +€1,735 | +7.2% |
| Other financial charges | 652/9 | €21,993 | €23,980 | +€1,987 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €112,781 | €298,575 | +€185,794 | +164.7% |
| Transfer from deferred taxes | 780 | €16,694 | €16,641 | -€53 | -0.3% |
| Income taxes | 67/77 | €29,279 | €88,874 | +€59,595 | +203.5% |
| Taxes | 670/3 | €29,279 | €88,874 | +€59,595 | +203.5% |
| Profit (loss) for the period | 9904 | €100,196 | €226,342 | +€126,147 | +125.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,196 | €226,342 | +€126,147 | +125.9% |
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 29 September 2026 via checked.be.