DIDECO: 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.
DIDECO
Largest movements
- Tangible fixed assets -€60,387
down €60,387 (-4.5%), from €1.3m to €1.3m
of which Land and buildings: -€60,387
- Cash +€25,505
up €25,505 (+477.2%), from €5,345 to €30,850
mainly Depreciation (+€64,338) and Net result for the year (+€47,362)
- Debts after one year -€49,604
down €49,604 (-15.1%), from €327,681 to €278,077
- Reserves +€45,000
up €45,000 (+6.7%), from €667,437 to €712,437
of which Distributable reserves: +€45,000
- Depreciation +€8,135
up €8,135 (+14.5%), from €56,203 to €64,338
- Gross operating margin -€2,321
down €2,321 (-1.5%), from €154,141 to €151,820
- Taxes +€1,725
up €1,725 (+7.9%), from €21,706 to €23,431
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 | €1,352,169 | €1,312,331 | -€39,838 | -2.9% |
| Fixed assets | 21/28 | €1,328,107 | €1,267,719 | -€60,387 | -4.5% |
| Tangible fixed assets | 22/27 | €1,328,088 | €1,267,701 | -€60,387 | -4.5% |
| Land and buildings | 22 | €1,328,088 | €1,267,701 | -€60,387 | -4.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €24,063 | €44,611 | +€20,549 | +85.4% |
| Amounts receivable within one year | 40/41 | €16,011 | €10,658 | -€5,352 | -33.4% |
| Trade receivables | 40 | €12,534 | €10,636 | -€1,898 | -15.1% |
| Other amounts receivable | 41 | €3,477 | €23 | -€3,454 | -99.4% |
| Cash at bank and in hand | 54/58 | €5,345 | €30,850 | +€25,505 | +477.2% |
| Deferred charges and accrued income | 490/1 | €2,707 | €3,103 | +€396 | +14.6% |
| Total equity and liabilities | 10/49 | €1,352,169 | €1,312,331 | -€39,838 | -2.9% |
| Equity | 10/15 | €748,385 | €795,747 | +€47,362 | +6.3% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €667,437 | €712,437 | +€45,000 | +6.7% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €660,000 | €705,000 | +€45,000 | +6.8% |
| Profit (loss) carried forward | 14 | €6,580 | €8,942 | +€2,362 | +35.9% |
| Amounts payable | 17/49 | €603,785 | €516,584 | -€87,201 | -14.4% |
| Amounts payable after more than one year | 17 | €327,681 | €278,077 | -€49,604 | -15.1% |
| Financial debts | 170/4 | €327,681 | €278,077 | -€49,604 | -15.1% |
| Amounts payable within one year | 42/48 | €272,926 | €233,955 | -€38,970 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €60,401 | €49,604 | -€10,797 | -17.9% |
| Trade debts | 44 | €10,159 | €1,434 | -€8,725 | -85.9% |
| Suppliers | 440/4 | €10,159 | €1,434 | -€8,725 | -85.9% |
| Taxes, remuneration and social security | 45 | €7,364 | €1,014 | -€6,351 | -86.2% |
| Taxes | 450/3 | €7,364 | €1,014 | -€6,351 | -86.2% |
| Other amounts payable | 47/48 | €195,001 | €181,904 | -€13,097 | -6.7% |
| Accrued charges and deferred income | 492/3 | €3,178 | €4,552 | +€1,374 | +43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,203 | €64,338 | +€8,135 | +14.5% |
| Other operating charges | 640/8 | €8,214 | €8,468 | +€254 | +3.1% |
| Gross operating margin | 9900 | €154,141 | €151,820 | -€2,321 | -1.5% |
| Operating profit (loss) | 9901 | €89,725 | €79,014 | -€10,711 | -11.9% |
| Financial income | 75/76B | €659 | €685 | +€26 | +3.9% |
| Recurring financial income | 75 | €659 | €685 | +€26 | +3.9% |
| Financial charges | 65/66B | €10,053 | €8,906 | -€1,147 | -11.4% |
| Recurring financial charges | 65 | €10,053 | €8,906 | -€1,147 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €80,331 | €70,793 | -€9,538 | -11.9% |
| Income taxes | 67/77 | €21,706 | €23,431 | +€1,725 | +7.9% |
| Profit (loss) for the period | 9904 | €58,625 | €47,362 | -€11,263 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,625 | €47,362 | -€11,263 | -19.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.