DIDDEN INVEST: 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 INVEST
Largest movements
- Tangible fixed assets +€82,115
up €82,115 (+7.6%), from €1.1m to €1.2m
of which Land and buildings: +€82,687
- Stocks and contracts +€32,500
up €32,500 (+13.0%), from €250,236 to €282,736
- Receivables within one year +€30,395
up €30,395 (+5.8%), from €524,093 to €554,488
of which Other amounts receivable: +€89,870
- Debts after one year +€130,990
up €130,990 (+15.1%), from €869,427 to €1.0m
- Depreciation -€24,396
down €24,396 (-52.0%), from €46,943 to €22,546
- Other operating charges +€20,623
up €20,623 (+184%), from €11,213 to €31,836
- Gross operating margin +€14,376
up €14,376 (+25.0%), from €57,422 to €71,797
- Taxes -€6,922
down €6,922 (-81.2%), from €8,523 to €1,601
- Financial income -€2,934
down €2,934 (-92.9%), from €3,158 to €224
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 | €2,176,700 | €2,310,377 | +€133,677 | +6.1% |
| Fixed assets | 21/28 | €1,389,067 | €1,471,182 | +€82,115 | +5.9% |
| Tangible fixed assets | 22/27 | €1,082,574 | €1,164,689 | +€82,115 | +7.6% |
| Land and buildings | 22 | €1,082,002 | €1,164,689 | +€82,687 | +7.6% |
| Furniture and vehicles | 24 | €572 | €0 | -€572 | -100% |
| Financial fixed assets | 28 | €306,493 | €306,493 | = | 0.0% |
| Current assets | 29/58 | €787,633 | €839,195 | +€51,562 | +6.5% |
| Stocks and contracts in progress | 3 | €250,236 | €282,736 | +€32,500 | +13.0% |
| Stocks | 30/36 | €250,236 | €282,736 | +€32,500 | +13.0% |
| Amounts receivable within one year | 40/41 | €524,093 | €554,488 | +€30,395 | +5.8% |
| Trade receivables | 40 | €303,059 | €243,584 | -€59,475 | -19.6% |
| Other amounts receivable | 41 | €221,033 | €310,903 | +€89,870 | +40.7% |
| Cash at bank and in hand | 54/58 | €5,043 | €1,972 | -€3,071 | -60.9% |
| Deferred charges and accrued income | 490/1 | €8,262 | €0 | -€8,262 | -100% |
| Total equity and liabilities | 10/49 | €2,176,700 | €2,310,377 | +€133,677 | +6.1% |
| Equity | 10/15 | €735,659 | €712,868 | -€22,790 | -3.1% |
| Contributions | 10/11 | €249,000 | €249,000 | = | 0.0% |
| Revaluation surpluses | 12 | €282,273 | €271,818 | -€10,455 | -3.7% |
| Reserves | 13 | €204,386 | €214,841 | +€10,455 | +5.1% |
| Distributable reserves | 133 | €204,386 | €214,841 | +€10,455 | +5.1% |
| Profit (loss) carried forward | 14 | - | -€22,790 | -€22,790 | |
| Amounts payable | 17/49 | €1,441,042 | €1,597,509 | +€156,467 | +10.9% |
| Amounts payable after more than one year | 17 | €869,427 | €1,000,417 | +€130,990 | +15.1% |
| Financial debts | 170/4 | €869,427 | €1,000,417 | +€130,990 | +15.1% |
| Amounts payable within one year | 42/48 | €544,450 | €556,845 | +€12,396 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €33,765 | €49,781 | +€16,016 | +47.4% |
| Trade debts | 44 | €22,079 | €15,549 | -€6,529 | -29.6% |
| Suppliers | 440/4 | €22,079 | €15,549 | -€6,529 | -29.6% |
| Taxes, remuneration and social security | 45 | €9,327 | €3,236 | -€6,091 | -65.3% |
| Taxes | 450/3 | €9,327 | €3,236 | -€6,091 | -65.3% |
| Other amounts payable | 47/48 | €479,279 | €488,279 | +€9,000 | +1.9% |
| Accrued charges and deferred income | 492/3 | €27,165 | €40,247 | +€13,082 | +48.2% |
| Non-recurring operating income | 76A | - | €74,325 | +€74,325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,943 | €22,546 | -€24,396 | -52.0% |
| Other operating charges | 640/8 | €11,213 | €31,836 | +€20,623 | +184% |
| Non-recurring operating charges | 66A | €14,695 | €1,147 | -€13,548 | -92.2% |
| Gross operating margin | 9900 | €57,422 | €71,797 | +€14,376 | +25.0% |
| Operating profit (loss) | 9901 | -€15,429 | €16,268 | +€31,697 | |
| Financial income | 75/76B | €3,158 | €224 | -€2,934 | -92.9% |
| Recurring financial income | 75 | €3,158 | €224 | -€2,934 | -92.9% |
| Financial charges | 65/66B | €37,771 | €37,681 | -€89 | -0.2% |
| Recurring financial charges | 65 | €37,771 | €37,681 | -€89 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€50,041 | -€21,189 | +€28,852 | +57.7% |
| Income taxes | 67/77 | €8,523 | €1,601 | -€6,922 | -81.2% |
| Profit (loss) for the period | 9904 | -€58,564 | -€22,790 | +€35,774 | +61.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,564 | -€22,790 | +€35,774 | +61.1% |
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 1 November 2026 via checked.be.