DIDDEN ACCOUNTANCY: 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.
DIDDEN ACCOUNTANCY
Largest movements
- Tangible fixed assets +€285,223
up €285,223 (+343%), from €83,253 to €368,477
of which Land and buildings: +€306,500
- Receivables within one year +€35,233
up €35,233 (+80.8%), from €43,629 to €78,861
of which Other amounts receivable: +€26,854
- Cash -€12,974
down €12,974 (-34.1%), from €38,102 to €25,127
mainly Investment in fixed assets (net) (-€312,610) and Receivables within one year (-€35,233)
- Intangible fixed assets -€7,500
down €7,500 (-50.0%), from €15,000 to €7,500
- Debts after one year +€229,944
new in 2025: €229,944
- Other debts +€34,405
up €34,405 (+533%), from €6,457 to €40,861
- Reserves +€23,957
up €23,957 (+18.1%), from €132,147 to €156,104
- Current portion of long-term debt +€13,917
up €13,917 (+159%), from €8,750 to €22,667
- Gross operating margin +€29,391
up €29,391 (+32.4%), from €90,613 to €120,004
- Staff costs +€22,816
up €22,816 (+224%), from €10,173 to €32,989
- Taxes -€10,221
down €10,221 (-80.8%), from €12,653 to €2,432
- Other operating charges +€9,710
up €9,710 (+523%), from €1,857 to €11,567
- Financial charges +€8,419
up €8,419 (+778%), from €1,082 to €9,501
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.
Derived cash bridge
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 | €183,945 | €486,373 | +€302,427 | +164% |
| Fixed assets | 21/28 | €98,377 | €376,101 | +€277,723 | +282% |
| Intangible fixed assets | 21 | €15,000 | €7,500 | -€7,500 | -50.0% |
| Tangible fixed assets | 22/27 | €83,253 | €368,477 | +€285,223 | +343% |
| Land and buildings | 22 | - | €306,500 | +€306,500 | |
| Plant, machinery and equipment | 23 | €9,902 | €8,024 | -€1,878 | -19.0% |
| Furniture and vehicles | 24 | €24,467 | €14,543 | -€9,923 | -40.6% |
| Leasing and similar rights | 25 | €28,259 | €21,488 | -€6,771 | -24.0% |
| Other tangible fixed assets | 26 | €20,626 | €17,921 | -€2,705 | -13.1% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €85,568 | €110,272 | +€24,704 | +28.9% |
| Amounts receivable within one year | 40/41 | €43,629 | €78,861 | +€35,233 | +80.8% |
| Trade receivables | 40 | €40,894 | €49,272 | +€8,378 | +20.5% |
| Other amounts receivable | 41 | €2,735 | €29,590 | +€26,854 | +982% |
| Current investments | 50/53 | - | €2,032 | +€2,032 | |
| Cash at bank and in hand | 54/58 | €38,102 | €25,127 | -€12,974 | -34.1% |
| Deferred charges and accrued income | 490/1 | €3,838 | €4,251 | +€413 | +10.8% |
| Total equity and liabilities | 10/49 | €183,945 | €486,373 | +€302,427 | +164% |
| Equity | 10/15 | €152,607 | €176,564 | +€23,957 | +15.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €132,147 | €156,104 | +€23,957 | +18.1% |
| Distributable reserves | 133 | €132,147 | €156,104 | +€23,957 | +18.1% |
| Amounts payable | 17/49 | €31,338 | €309,809 | +€278,471 | +889% |
| Amounts payable after more than one year | 17 | - | €229,944 | +€229,944 | |
| Financial debts | 170/4 | - | €229,944 | +€229,944 | |
| Amounts payable within one year | 42/48 | €30,507 | €79,865 | +€49,357 | +162% |
| Current portion of amounts payable after more than one year | 42 | €8,750 | €22,667 | +€13,917 | +159% |
| Financial debts | 43 | - | €1,673 | +€1,673 | |
| Credit institutions | 430/8 | - | €1,673 | +€1,673 | |
| Trade debts | 44 | €3,931 | €7,369 | +€3,438 | +87.5% |
| Suppliers | 440/4 | €3,931 | €7,369 | +€3,438 | +87.5% |
| Taxes, remuneration and social security | 45 | €11,370 | €7,294 | -€4,076 | -35.8% |
| Taxes | 450/3 | €11,370 | €2,893 | -€8,477 | -74.6% |
| Remuneration and social security | 454/9 | - | €4,401 | +€4,401 | |
| Other amounts payable | 47/48 | €6,457 | €40,861 | +€34,405 | +533% |
| Accrued charges and deferred income | 492/3 | €831 | - | -€831 | |
| Remuneration, social security and pensions | 62 | €10,173 | €32,989 | +€22,816 | +224% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,181 | €34,886 | +€2,706 | +8.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €418 | €4,710 | +€4,292 | +1,027% |
| Other operating charges | 640/8 | €1,857 | €11,567 | +€9,710 | +523% |
| Gross operating margin | 9900 | €90,613 | €120,004 | +€29,391 | +32.4% |
| Operating profit (loss) | 9901 | €45,983 | €35,851 | -€10,133 | -22.0% |
| Financial income | 75/76B | €15 | €39 | +€24 | +158% |
| Recurring financial income | 75 | €15 | €39 | +€24 | +158% |
| Financial charges | 65/66B | €1,082 | €9,501 | +€8,419 | +778% |
| Recurring financial charges | 65 | €1,082 | €9,501 | +€8,419 | +778% |
| Profit (loss) for the period before taxes | 9903 | €44,917 | €26,389 | -€18,528 | -41.2% |
| Income taxes | 67/77 | €12,653 | €2,432 | -€10,221 | -80.8% |
| Profit (loss) for the period | 9904 | €32,264 | €23,957 | -€8,307 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,264 | €23,957 | -€8,307 | -25.7% |
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 26 October 2026 via checked.be.