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 47.521, Retail sale of hardware, building materials, paint and glass (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,527
2024 · €20,620-€9,094
Equity
€2.1m
2024 · €2.2m-€83,472
Cash
€154,542
2024 · €126,004+€28,538
Balance sheet total
€4.2m
2024 · €4.4m-€196,434
Largest movements
Assets
- Stocks and contracts -€202,998
down €202,998 (-24.4%), from €832,099 to €629,101
Equity and liabilities
- Trade debts -€133,408
down €133,408 (-19.4%), from €689,212 to €555,803
- Reserves -€95,000
down €95,000 (-15.5%), from €613,038 to €518,038
of which Distributable reserves: -€95,000
- Other debts +€95,000
new in 2025: €95,000
- Accrued charges and deferred income -€45,413
down €45,413 (-82.8%), from €54,855 to €9,442
Income statement
- Financial charges -€60,522
down €60,522 (-36.2%), from €167,389 to €106,867
- Provisions +€21,630
up €21,630, from -€21,630 to €0
- Staff costs +€13,855
up €13,855 (+3.0%), from €462,998 to €476,853
- Write-downs +€13,717
up €13,717 (+399.7%), from €3,431 to €17,148
- Depreciation +€13,334
up €13,334 (+22.0%), from €60,476 to €73,809
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
€20,620
Gross operating margin
-€6,458
Staff costs
-€13,855
Depreciation
-€13,334
Write-downs
-€13,717
Provisions
-€21,630
Other operating charges
+€5,252
Other operating items
+€323
Financial income
-€5,497
Financial charges
+€60,522
Taxes
-€700
Result 2025
€11,527
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
+€211,513
Investment
-€65,792
Financing
-€117,182
Cash 2024
€126,004
From operations (derived)
+€211,513
Net result for the year
+€11,527
Depreciation
+€73,809
Stocks and contracts
+€202,998
Receivables within one year
+€40,973
Deferred charges and accrued income
-€27,016
Trade debts
-€133,408
Tax, wage and social debts
-€516
Advances received
-€6,441
Other debts
+€95,000
Accrued charges and deferred income
-€45,413
Investment (derived)
-€65,792
Investment in fixed assets (net)
-€65,792
Financing
-€117,182
Current portion of long-term debt
-€21,684
Short-term financial debts
-€500
Contributions, distributions and other
-€94,998
Cash 2025
€154,542
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,368,287 | €4,171,853 | -€196,434 | -4.5% |
| Fixed assets | 21/28 | €1,556,992 | €1,548,975 | -€8,017 | -0.5% |
| Intangible fixed assets | 21 | €20,256 | €16,176 | -€4,080 | -20.1% |
| Tangible fixed assets | 22/27 | €1,533,177 | €1,529,240 | -€3,937 | -0.3% |
| Land and buildings | 22 | €1,482,233 | €1,461,656 | -€20,577 | -1.4% |
| Plant, machinery and equipment | 23 | €0 | €41,167 | +€41,167 | +137223433.3% |
| Furniture and vehicles | 24 | €50,944 | €26,418 | -€24,527 | -48.1% |
| Financial fixed assets | 28 | €3,559 | €3,559 | = | 0.0% |
| Current assets | 29/58 | €2,811,295 | €2,622,878 | -€188,417 | -6.7% |
| Amounts receivable after more than one year | 29 | €915,000 | €915,000 | = | 0.0% |
| Trade receivables | 290 | €850,000 | - | -€850,000 | |
| Other amounts receivable | 291 | €65,000 | €915,000 | +€850,000 | +1307.7% |
| Stocks and contracts in progress | 3 | €832,099 | €629,101 | -€202,998 | -24.4% |
| Stocks | 30/36 | €832,099 | €629,101 | -€202,998 | -24.4% |
| Amounts receivable within one year | 40/41 | €837,443 | €796,469 | -€40,973 | -4.9% |
| Trade receivables | 40 | €389,003 | €328,322 | -€60,680 | -15.6% |
| Other amounts receivable | 41 | €448,440 | €468,147 | +€19,707 | +4.4% |
| Cash at bank and in hand | 54/58 | €126,004 | €154,542 | +€28,538 | +22.6% |
| Deferred charges and accrued income | 490/1 | €100,749 | €127,765 | +€27,016 | +26.8% |
| Total equity and liabilities | 10/49 | €4,368,287 | €4,171,853 | -€196,434 | -4.5% |
| Equity | 10/15 | €2,212,741 | €2,129,270 | -€83,472 | -3.8% |
| Contributions | 10/11 | €456,124 | €456,124 | = | 0.0% |
| Capital | 10 | €456,124 | €456,124 | = | 0.0% |
| Issued capital | 100 | €456,124 | €456,124 | = | 0.0% |
| Revaluation surpluses | 12 | €830,760 | €830,761 | +€2 | 0.0% |
| Reserves | 13 | €613,038 | €518,038 | -€95,000 | -15.5% |
| Non-distributable reserves | 130/1 | €45,612 | €45,612 | = | 0.0% |
| Legal reserve | 130 | €45,612 | €45,612 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €555,425 | €460,425 | -€95,000 | -17.1% |
| Profit (loss) carried forward | 14 | €312,820 | €324,347 | +€11,527 | +3.7% |
| Amounts payable | 17/49 | €2,155,546 | €2,042,583 | -€112,962 | -5.2% |
| Amounts payable within one year | 42/48 | €2,100,691 | €2,033,141 | -€67,549 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €21,684 | - | -€21,684 | |
| Financial debts | 43 | €1,268,500 | €1,268,000 | -€500 | 0.0% |
| Credit institutions | 430/8 | €1,268,500 | €1,268,000 | -€500 | 0.0% |
| Trade debts | 44 | €689,212 | €555,803 | -€133,408 | -19.4% |
| Suppliers | 440/4 | €689,212 | €555,803 | -€133,408 | -19.4% |
| Advances received on contracts in progress | 46 | €13,771 | €7,330 | -€6,441 | -46.8% |
| Taxes, remuneration and social security | 45 | €107,524 | €107,008 | -€516 | -0.5% |
| Taxes | 450/3 | €37,873 | €40,052 | +€2,179 | +5.8% |
| Remuneration and social security | 454/9 | €69,651 | €66,956 | -€2,695 | -3.9% |
| Other amounts payable | 47/48 | - | €95,000 | +€95,000 | |
| Accrued charges and deferred income | 492/3 | €54,855 | €9,442 | -€45,413 | -82.8% |
| Remuneration, social security and pensions | 62 | €462,998 | €476,853 | +€13,855 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,476 | €73,809 | +€13,334 | +22.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,431 | €17,148 | +€13,717 | +399.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€21,630 | €0 | +€21,630 | |
| Other operating charges | 640/8 | €14,277 | €9,025 | -€5,252 | -36.8% |
| Non-recurring operating charges | 66A | €323 | - | -€323 | |
| Gross operating margin | 9900 | €672,802 | €666,344 | -€6,458 | -1.0% |
| Operating profit (loss) | 9901 | €152,927 | €89,508 | -€63,419 | -41.5% |
| Financial income | 75/76B | €43,773 | €38,276 | -€5,497 | -12.6% |
| Recurring financial income | 75 | €43,773 | €38,276 | -€5,497 | -12.6% |
| Financial charges | 65/66B | €167,389 | €106,867 | -€60,522 | -36.2% |
| Recurring financial charges | 65 | €167,389 | €106,867 | -€60,522 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €29,310 | €20,917 | -€8,393 | -28.6% |
| Income taxes | 67/77 | €8,690 | €9,390 | +€700 | +8.1% |
| Profit (loss) for the period | 9904 | €20,620 | €11,527 | -€9,094 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,620 | €11,527 | -€9,094 | -44.1% |
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 9 October 2026 via checked.be.