DIDE-BOUL: 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.
DIDE-BOUL
Largest movements
- Tangible fixed assets -€52,314
down €52,314 (-11.1%), from €470,770 to €418,455
of which Plant, machinery and equipment: -€27,134
- Cash -€40,316
down €40,316 (-53.5%), from €75,360 to €35,045
mainly Debts after one year (-€39,365) and Trade debts (-€32,382)
- Receivables within one year +€14,313
up €14,313 (+772%), from €1,855 to €16,168
of which Other amounts receivable: +€7,502
- Debts after one year -€39,365
down €39,365 (-13.9%), from €284,164 to €244,799
- Trade debts -€32,382
down €32,382 (-64.9%), from €49,901 to €17,519
- Reserves +€21,376
up €21,376 (+19.6%), from €109,059 to €130,435
- Other debts -€15,618
down €15,618 (-75.5%), from €20,699 to €5,081
- Tax, wage and social debts -€6,474
down €6,474 (-20.6%), from €31,482 to €25,008
of which Remuneration and social security: -€6,343
- Gross operating margin -€44,202
down €44,202 (-19.0%), from €232,237 to €188,035
- Taxes -€11,378
down €11,378 (-63.7%), from €17,850 to €6,472
- Staff costs -€5,886
down €5,886 (-5.9%), from €100,271 to €94,386
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 | €552,990 | €475,547 | -€77,443 | -14.0% |
| Fixed assets | 21/28 | €470,902 | €418,587 | -€52,314 | -11.1% |
| Tangible fixed assets | 22/27 | €470,770 | €418,455 | -€52,314 | -11.1% |
| Land and buildings | 22 | €364,597 | €354,961 | -€9,636 | -2.6% |
| Plant, machinery and equipment | 23 | €72,142 | €45,008 | -€27,134 | -37.6% |
| Furniture and vehicles | 24 | €32,116 | €16,981 | -€15,134 | -47.1% |
| Other tangible fixed assets | 26 | €1,915 | €1,505 | -€410 | -21.4% |
| Financial fixed assets | 28 | €132 | €132 | = | 0.0% |
| Current assets | 29/58 | €82,088 | €56,960 | -€25,128 | -30.6% |
| Stocks and contracts in progress | 3 | €3,649 | €2,674 | -€974 | -26.7% |
| Stocks | 30/36 | €3,649 | €2,674 | -€974 | -26.7% |
| Amounts receivable within one year | 40/41 | €1,855 | €16,168 | +€14,313 | +772% |
| Trade receivables | 40 | €798 | €7,609 | +€6,811 | +853% |
| Other amounts receivable | 41 | €1,056 | €8,558 | +€7,502 | +710% |
| Cash at bank and in hand | 54/58 | €75,360 | €35,045 | -€40,316 | -53.5% |
| Deferred charges and accrued income | 490/1 | €1,225 | €3,073 | +€1,848 | +151% |
| Total equity and liabilities | 10/49 | €552,990 | €475,547 | -€77,443 | -14.0% |
| Equity | 10/15 | €121,059 | €142,435 | +€21,376 | +17.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €109,059 | €130,435 | +€21,376 | +19.6% |
| Distributable reserves | 133 | €109,059 | €130,435 | +€21,376 | +19.6% |
| Amounts payable | 17/49 | €431,931 | €333,112 | -€98,819 | -22.9% |
| Amounts payable after more than one year | 17 | €284,164 | €244,799 | -€39,365 | -13.9% |
| Financial debts | 170/4 | €284,164 | €244,799 | -€39,365 | -13.9% |
| Amounts payable within one year | 42/48 | €146,428 | €86,973 | -€59,454 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €44,346 | €39,365 | -€4,981 | -11.2% |
| Trade debts | 44 | €49,901 | €17,519 | -€32,382 | -64.9% |
| Suppliers | 440/4 | €49,901 | €17,519 | -€32,382 | -64.9% |
| Taxes, remuneration and social security | 45 | €31,482 | €25,008 | -€6,474 | -20.6% |
| Taxes | 450/3 | €12,982 | €12,850 | -€132 | -1.0% |
| Remuneration and social security | 454/9 | €18,501 | €12,158 | -€6,343 | -34.3% |
| Other amounts payable | 47/48 | €20,699 | €5,081 | -€15,618 | -75.5% |
| Accrued charges and deferred income | 492/3 | €1,339 | €1,339 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €100,271 | €94,386 | -€5,886 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,322 | €52,314 | -€1,007 | -1.9% |
| Other operating charges | 640/8 | €1,578 | €1,614 | +€36 | +2.3% |
| Gross operating margin | 9900 | €232,237 | €188,035 | -€44,202 | -19.0% |
| Operating profit (loss) | 9901 | €77,066 | €39,720 | -€37,345 | -48.5% |
| Financial charges | 65/66B | €11,492 | €11,872 | +€379 | +3.3% |
| Recurring financial charges | 65 | €11,492 | €11,872 | +€379 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €65,573 | €27,849 | -€37,725 | -57.5% |
| Income taxes | 67/77 | €17,850 | €6,472 | -€11,378 | -63.7% |
| Profit (loss) for the period | 9904 | €47,723 | €21,376 | -€26,347 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,723 | €21,376 | -€26,347 | -55.2% |
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 15 October 2026 via checked.be.