DIDELEZ: 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.
DIDELEZ
Largest movements
- Cash +€42,251
up €42,251 (+215.9%), from €19,570 to €61,821
mainly Depreciation (+€62,479) and Trade debts (+€21,841)
- Tangible fixed assets +€33,520
up €33,520 (+14.9%), from €225,290 to €258,809
of which Furniture and vehicles: +€77,091
- Receivables within one year -€17,165
down €17,165 (-41.6%), from €41,235 to €24,070
of which Trade receivables: -€18,157
- Trade debts +€21,841
up €21,841 (+97.2%), from €22,474 to €44,315
- Current portion of long-term debt +€17,319
up €17,319 (+73.4%), from €23,601 to €40,920
- Debts after one year +€14,628
up €14,628 (+35.6%), from €41,087 to €55,715
- Other debts +€4,529
up €4,529 (+20.0%), from €22,697 to €27,226
- Reserves +€4,125
up €4,125 (+2.9%), from €144,677 to €148,801
- Turnover +€286,681
new in 2025: €286,681
- Purchases and services +€229,998
new in 2025: €229,998
- Gross operating margin -€13,074
down €13,074 (-14.2%), from €91,885 to €78,811
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 | €309,458 | €370,730 | +€61,272 | +19.8% |
| Fixed assets | 21/28 | €225,290 | €258,809 | +€33,520 | +14.9% |
| Tangible fixed assets | 22/27 | €225,290 | €258,809 | +€33,520 | +14.9% |
| Land and buildings | 22 | €136,307 | €118,069 | -€18,238 | -13.4% |
| Plant, machinery and equipment | 23 | €57,367 | €41,316 | -€16,051 | -28.0% |
| Furniture and vehicles | 24 | €15,371 | €92,463 | +€77,091 | +501.5% |
| Leasing and similar rights | 25 | €16,244 | €6,962 | -€9,282 | -57.1% |
| Current assets | 29/58 | €84,169 | €111,920 | +€27,752 | +33.0% |
| Stocks and contracts in progress | 3 | €21,550 | €21,112 | -€438 | -2.0% |
| Stocks | 30/36 | €9,435 | €11,237 | +€1,802 | +19.1% |
| Contracts in progress | 37 | €12,115 | €9,875 | -€2,240 | -18.5% |
| Amounts receivable within one year | 40/41 | €41,235 | €24,070 | -€17,165 | -41.6% |
| Trade receivables | 40 | €40,643 | €22,486 | -€18,157 | -44.7% |
| Other amounts receivable | 41 | €592 | €1,585 | +€992 | +167.6% |
| Cash at bank and in hand | 54/58 | €19,570 | €61,821 | +€42,251 | +215.9% |
| Deferred charges and accrued income | 490/1 | €1,813 | €4,917 | +€3,103 | +171.1% |
| Total equity and liabilities | 10/49 | €309,458 | €370,730 | +€61,272 | +19.8% |
| Equity | 10/15 | €196,828 | €200,953 | +€4,125 | +2.1% |
| Contributions | 10/11 | €6,321 | €6,321 | = | 0.0% |
| Reserves | 13 | €144,677 | €148,801 | +€4,125 | +2.9% |
| Distributable reserves | 133 | €144,677 | €148,801 | +€4,125 | +2.9% |
| Profit (loss) carried forward | 14 | €45,830 | €45,830 | = | 0.0% |
| Amounts payable | 17/49 | €112,630 | €169,777 | +€57,147 | +50.7% |
| Amounts payable after more than one year | 17 | €41,087 | €55,715 | +€14,628 | +35.6% |
| Financial debts | 170/4 | €41,087 | €55,715 | +€14,628 | +35.6% |
| Amounts payable within one year | 42/48 | €71,544 | €114,062 | +€42,518 | +59.4% |
| Current portion of amounts payable after more than one year | 42 | €23,601 | €40,920 | +€17,319 | +73.4% |
| Trade debts | 44 | €22,474 | €44,315 | +€21,841 | +97.2% |
| Suppliers | 440/4 | €22,474 | €44,315 | +€21,841 | +97.2% |
| Taxes, remuneration and social security | 45 | €2,772 | €1,601 | -€1,171 | -42.2% |
| Taxes | 450/3 | €2,772 | €1,601 | -€1,171 | -42.2% |
| Other amounts payable | 47/48 | €22,697 | €27,226 | +€4,529 | +20.0% |
| Turnover | 70 | - | €286,681 | +€286,681 | |
| Non-recurring operating income | 76A | - | €6,763 | +€6,763 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €229,998 | +€229,998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,715 | €62,479 | -€236 | -0.4% |
| Other operating charges | 640/8 | €9,112 | €7,532 | -€1,580 | -17.3% |
| Gross operating margin | 9900 | €91,885 | €78,811 | -€13,074 | -14.2% |
| Operating profit (loss) | 9901 | €20,058 | €8,800 | -€11,258 | -56.1% |
| Financial income | 75/76B | €38 | €0 | -€38 | -99.2% |
| Recurring financial income | 75 | €38 | €0 | -€38 | -99.2% |
| Financial charges | 65/66B | €2,601 | €2,398 | -€203 | -7.8% |
| Recurring financial charges | 65 | €2,601 | €2,398 | -€203 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €17,495 | €6,403 | -€11,092 | -63.4% |
| Income taxes | 67/77 | €5,003 | €2,278 | -€2,726 | -54.5% |
| Profit (loss) for the period | 9904 | €12,491 | €4,125 | -€8,367 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,491 | €4,125 | -€8,367 | -67.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.