DIDEL PROJECT: 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.
DIDEL PROJECT
Largest movements
- Cash -€30,767
down €30,767 (-68.5%), from €44,940 to €14,173
mainly Other debts (-€21,592) and Net result for the year (-€19,839)
- Tangible fixed assets -€14,012
down €14,012 (-5.3%), from €263,739 to €249,727
of which Land and buildings: -€13,390
- Receivables within one year +€4,326
up €4,326 (+177.1%), from €2,443 to €6,769
of which Trade receivables: +€4,300
- Other debts -€21,592
down €21,592 (-26.8%), from €80,662 to €59,070
- Profit (loss) carried forward -€19,839
down €19,839 (-43.9%), from -€45,211 to -€65,050
- Trade debts +€3,505
up €3,505 (+1937.3%), from €181 to €3,686
- Gross operating margin +€5,180
up €5,180, from -€4,718 to €462
- Depreciation +€2,031
up €2,031 (+14.7%), from €13,806 to €15,837
- Other operating charges +€105
up €105 (+3.3%), from €3,200 to €3,306
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 | €313,332 | €274,263 | -€39,069 | -12.5% |
| Fixed assets | 21/28 | €264,399 | €250,387 | -€14,012 | -5.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €263,739 | €249,727 | -€14,012 | -5.3% |
| Land and buildings | 22 | €259,335 | €245,944 | -€13,390 | -5.2% |
| Plant, machinery and equipment | 23 | €4,404 | €2,322 | -€2,082 | -47.3% |
| Furniture and vehicles | 24 | €0 | €1,461 | +€1,461 | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €660 | €660 | = | 0.0% |
| Current assets | 29/58 | €48,933 | €23,876 | -€25,057 | -51.2% |
| Amounts receivable within one year | 40/41 | €2,443 | €6,769 | +€4,326 | +177.1% |
| Trade receivables | 40 | €2,339 | €6,639 | +€4,300 | +183.8% |
| Other amounts receivable | 41 | €104 | €130 | +€26 | +25.1% |
| Cash at bank and in hand | 54/58 | €44,940 | €14,173 | -€30,767 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,550 | €2,934 | +€1,384 | +89.3% |
| Total equity and liabilities | 10/49 | €313,332 | €274,263 | -€39,069 | -12.5% |
| Equity | 10/15 | €193,844 | €171,193 | -€22,651 | -11.7% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €119,055 | €116,243 | -€2,813 | -2.4% |
| Non-distributable reserves | 130/1 | €5,625 | €5,625 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,625 | €5,625 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,430 | €65,618 | -€2,813 | -4.1% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,211 | -€65,050 | -€19,839 | -43.9% |
| Provisions and deferred taxes | 16 | €35,236 | €33,788 | -€1,448 | -4.1% |
| Deferred taxes | 168 | €35,236 | €33,788 | -€1,448 | -4.1% |
| Amounts payable | 17/49 | €84,252 | €69,282 | -€14,969 | -17.8% |
| Amounts payable within one year | 42/48 | €84,252 | €66,402 | -€17,849 | -21.2% |
| Trade debts | 44 | €181 | €3,686 | +€3,505 | +1937.3% |
| Suppliers | 440/4 | €181 | €3,686 | +€3,505 | +1937.3% |
| Taxes, remuneration and social security | 45 | €3,409 | €3,646 | +€238 | +7.0% |
| Taxes | 450/3 | €3,409 | €2,446 | -€962 | -28.2% |
| Remuneration and social security | 454/9 | €0 | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €80,662 | €59,070 | -€21,592 | -26.8% |
| Accrued charges and deferred income | 492/3 | - | €2,880 | +€2,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,806 | €15,837 | +€2,031 | +14.7% |
| Other operating charges | 640/8 | €3,200 | €3,306 | +€105 | +3.3% |
| Gross operating margin | 9900 | -€4,718 | €462 | +€5,180 | |
| Operating profit (loss) | 9901 | -€21,725 | -€18,681 | +€3,043 | +14.0% |
| Financial charges | 65/66B | €5,189 | €5,203 | +€14 | +0.3% |
| Recurring financial charges | 65 | €5,189 | €5,203 | +€14 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,913 | -€23,884 | +€3,029 | +11.3% |
| Transfer from deferred taxes | 780 | €4,261 | €4,261 | = | 0.0% |
| Income taxes | 67/77 | €191 | €216 | +€25 | +13.1% |
| Profit (loss) for the period | 9904 | -€22,843 | -€19,839 | +€3,004 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,843 | -€19,839 | +€3,004 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.