DIDE: 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.
DIDE
Largest movements
- Receivables within one year +€103,392
up €103,392 (+40.8%), from €253,144 to €356,536
of which Other amounts receivable: +€84,230
- Cash -€5,192
down €5,192 (-40.5%), from €12,820 to €7,628
mainly Receivables within one year (-€103,392) and Net result for the year (-€27,840)
- Trade debts +€107,037
up €107,037 (+31.3%), from €342,144 to €449,181
- Profit (loss) carried forward -€27,840
down €27,840 (-19.4%), from -€143,260 to -€171,100
- Tax, wage and social debts +€19,453
up €19,453 (+49.1%), from €39,592 to €59,046
of which Remuneration and social security: +€14,842
- Staff costs +€53,318
up €53,318 (+10.9%), from €487,048 to €540,366
- Other operating charges -€19,464
down €19,464 (-50.8%), from €38,292 to €18,829
- Gross operating margin +€19,167
up €19,167 (+3.7%), from €524,132 to €543,299
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,884 | €472,757 | +€99,873 | +26.8% |
| Fixed assets | 21/28 | €106,920 | €108,593 | +€1,673 | +1.6% |
| Tangible fixed assets | 22/27 | €34,158 | €34,981 | +€823 | +2.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €34,158 | €34,981 | +€823 | +2.4% |
| Financial fixed assets | 28 | €72,762 | €73,612 | +€850 | +1.2% |
| Current assets | 29/58 | €265,964 | €364,164 | +€98,199 | +36.9% |
| Amounts receivable within one year | 40/41 | €253,144 | €356,536 | +€103,392 | +40.8% |
| Trade receivables | 40 | €193,436 | €212,598 | +€19,162 | +9.9% |
| Other amounts receivable | 41 | €59,708 | €143,938 | +€84,230 | +141.1% |
| Cash at bank and in hand | 54/58 | €12,820 | €7,628 | -€5,192 | -40.5% |
| Total equity and liabilities | 10/49 | €372,884 | €472,757 | +€99,873 | +26.8% |
| Equity | 10/15 | -€76,452 | -€104,293 | -€27,840 | -36.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €54,408 | €54,408 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €33,798 | €33,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,260 | -€171,100 | -€27,840 | -19.4% |
| Amounts payable | 17/49 | €449,336 | €577,049 | +€127,713 | +28.4% |
| Amounts payable within one year | 42/48 | €449,336 | €577,049 | +€127,713 | +28.4% |
| Trade debts | 44 | €342,144 | €449,181 | +€107,037 | +31.3% |
| Suppliers | 440/4 | €342,144 | €449,181 | +€107,037 | +31.3% |
| Taxes, remuneration and social security | 45 | €39,592 | €59,046 | +€19,453 | +49.1% |
| Taxes | 450/3 | - | €4,612 | +€4,612 | |
| Remuneration and social security | 454/9 | €39,592 | €54,434 | +€14,842 | +37.5% |
| Other amounts payable | 47/48 | €67,600 | €68,823 | +€1,223 | +1.8% |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | €487,048 | €540,366 | +€53,318 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,402 | €11,797 | +€1,395 | +13.4% |
| Other operating charges | 640/8 | €38,292 | €18,829 | -€19,464 | -50.8% |
| Gross operating margin | 9900 | €524,132 | €543,299 | +€19,167 | +3.7% |
| Operating profit (loss) | 9901 | -€11,611 | -€27,693 | -€16,082 | -138.5% |
| Financial income | 75/76B | €37 | €72 | +€36 | +96.3% |
| Recurring financial income | 75 | €37 | €72 | +€36 | +96.3% |
| Financial charges | 65/66B | €743 | €220 | -€523 | -70.4% |
| Recurring financial charges | 65 | €743 | €220 | -€523 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,317 | -€27,840 | -€15,524 | -126.0% |
| Income taxes | 67/77 | €2,404 | - | -€2,404 | |
| Profit (loss) for the period | 9904 | -€14,721 | -€27,840 | -€13,120 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,721 | -€27,840 | -€13,120 | -89.1% |
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 28 September 2026 via checked.be.