Didec Management: 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.
Didec Management
Largest movements
- Cash +€72,015
up €72,015 (+209.1%), from €34,447 to €106,462
mainly Other debts (+€162,209) and Net result for the year (+€92,400)
- Receivables within one year +€59,607
up €59,607 (+61.8%), from €96,420 to €156,027
of which Other amounts receivable: +€59,997
- Tangible fixed assets -€55,790
down €55,790 (-96.7%), from €57,720 to €1,930
- Other debts +€162,209
new in 2025: €162,209
- Tax, wage and social debts -€63,138
down €63,138 (-48.1%), from €131,399 to €68,261
- Reserves -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Trade debts -€10,367
down €10,367 (-60.3%), from €17,199 to €6,831
- Profit (loss) carried forward +€3,919
up €3,919 (+814.8%), from €481 to €4,400
- Gross operating margin -€402,318
down €402,318 (-76.5%), from €526,088 to €123,770
- Taxes -€107,937
down €107,937 (-81.3%), from €132,845 to €24,908
- Depreciation -€18,224
down €18,224 (-87.9%), from €20,738 to €2,514
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 | €194,079 | €269,362 | +€75,283 | +38.8% |
| Fixed assets | 21/28 | €57,720 | €1,930 | -€55,790 | -96.7% |
| Tangible fixed assets | 22/27 | €57,720 | €1,930 | -€55,790 | -96.7% |
| Furniture and vehicles | 24 | €57,720 | €1,930 | -€55,790 | -96.7% |
| Current assets | 29/58 | €136,359 | €267,432 | +€131,074 | +96.1% |
| Amounts receivable within one year | 40/41 | €96,420 | €156,027 | +€59,607 | +61.8% |
| Trade receivables | 40 | €91,325 | €90,935 | -€390 | -0.4% |
| Other amounts receivable | 41 | €5,095 | €65,092 | +€59,997 | +1177.6% |
| Cash at bank and in hand | 54/58 | €34,447 | €106,462 | +€72,015 | +209.1% |
| Deferred charges and accrued income | 490/1 | €5,492 | €4,943 | -€549 | -10.0% |
| Total equity and liabilities | 10/49 | €194,079 | €269,362 | +€75,283 | +38.8% |
| Equity | 10/15 | €45,481 | €29,400 | -€16,081 | -35.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Distributable reserves | 133 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Profit (loss) carried forward | 14 | €481 | €4,400 | +€3,919 | +814.8% |
| Amounts payable | 17/49 | €148,598 | €239,962 | +€91,365 | +61.5% |
| Amounts payable within one year | 42/48 | €148,598 | €237,301 | +€88,703 | +59.7% |
| Trade debts | 44 | €17,199 | €6,831 | -€10,367 | -60.3% |
| Suppliers | 440/4 | €17,199 | €6,831 | -€10,367 | -60.3% |
| Taxes, remuneration and social security | 45 | €131,399 | €68,261 | -€63,138 | -48.1% |
| Taxes | 450/3 | €131,399 | €68,261 | -€63,138 | -48.1% |
| Other amounts payable | 47/48 | - | €162,209 | +€162,209 | |
| Accrued charges and deferred income | 492/3 | - | €2,662 | +€2,662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,738 | €2,514 | -€18,224 | -87.9% |
| Other operating charges | 640/8 | €944 | €936 | -€8 | -0.8% |
| Gross operating margin | 9900 | €526,088 | €123,770 | -€402,318 | -76.5% |
| Operating profit (loss) | 9901 | €504,406 | €120,320 | -€384,087 | -76.1% |
| Financial income | 75/76B | €0 | €41 | +€41 | |
| Recurring financial income | 75 | €0 | €41 | +€41 | |
| Financial charges | 65/66B | €360 | €3,053 | +€2,694 | +749.0% |
| Recurring financial charges | 65 | €360 | €3,053 | +€2,694 | +749.0% |
| Profit (loss) for the period before taxes | 9903 | €504,047 | €117,307 | -€386,739 | -76.7% |
| Income taxes | 67/77 | €132,845 | €24,908 | -€107,937 | -81.3% |
| Profit (loss) for the period | 9904 | €371,201 | €92,400 | -€278,802 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €371,201 | €92,400 | -€278,802 | -75.1% |
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 12 October 2026 via checked.be.