DIDELEZ: 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.
DIDELEZ
Largest movements
- Cash -€6,648
down €6,648 (-8.1%), from €82,449 to €75,801
mainly Contributions, distributions and other (-€12,507) and Investment in fixed assets (net) (-€3,083)
- Tangible fixed assets -€2,470
down €2,470 (-27.2%), from €9,075 to €6,605
of which Furniture and vehicles: -€2,657
- Other debts -€3,010
down €3,010 (-19.1%), from €15,728 to €12,718
- Tax, wage and social debts -€2,211
down €2,211 (-61.8%), from €3,575 to €1,364
- Gross operating margin -€11,887
down €11,887 (-35.5%), from €33,496 to €21,609
- Taxes -€5,449
down €5,449 (-45.5%), from €11,983 to €6,533
- Financial income -€1,577
down €1,577 (-29.0%), from €5,435 to €3,858
- Financial charges +€663
up €663 (+620.4%), from €107 to €770
- Other operating charges -€400
down €400 (-20.7%), from €1,935 to €1,535
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 | €205,877 | €198,621 | -€7,256 | -3.5% |
| Fixed assets | 21/28 | €9,075 | €6,605 | -€2,470 | -27.2% |
| Tangible fixed assets | 22/27 | €9,075 | €6,605 | -€2,470 | -27.2% |
| Plant, machinery and equipment | 23 | €735 | €921 | +€186 | +25.4% |
| Furniture and vehicles | 24 | €8,341 | €5,684 | -€2,657 | -31.9% |
| Current assets | 29/58 | €196,802 | €192,016 | -€4,785 | -2.4% |
| Stocks and contracts in progress | 3 | €5,435 | €6,020 | +€585 | +10.8% |
| Stocks | 30/36 | €5,435 | €6,020 | +€585 | +10.8% |
| Amounts receivable within one year | 40/41 | €1,087 | €1,350 | +€264 | +24.3% |
| Trade receivables | 40 | €1,087 | €1,350 | +€264 | +24.3% |
| Current investments | 50/53 | €107,000 | €108,000 | +€1,000 | +0.9% |
| Cash at bank and in hand | 54/58 | €82,449 | €75,801 | -€6,648 | -8.1% |
| Deferred charges and accrued income | 490/1 | €831 | €845 | +€14 | +1.6% |
| Total equity and liabilities | 10/49 | €205,877 | €198,621 | -€7,256 | -3.5% |
| Equity | 10/15 | €185,473 | €184,042 | -€1,431 | -0.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €155,473 | €154,042 | -€1,431 | -0.9% |
| Distributable reserves | 133 | €155,473 | €154,042 | -€1,431 | -0.9% |
| Amounts payable | 17/49 | €20,404 | €14,579 | -€5,825 | -28.5% |
| Amounts payable within one year | 42/48 | €20,404 | €14,579 | -€5,825 | -28.5% |
| Trade debts | 44 | €1,101 | €497 | -€604 | -54.8% |
| Suppliers | 440/4 | €1,101 | €497 | -€604 | -54.8% |
| Taxes, remuneration and social security | 45 | €3,575 | €1,364 | -€2,211 | -61.8% |
| Taxes | 450/3 | €3,575 | €1,364 | -€2,211 | -61.8% |
| Other amounts payable | 47/48 | €15,728 | €12,718 | -€3,010 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,220 | €5,553 | +€333 | +6.4% |
| Other operating charges | 640/8 | €1,935 | €1,535 | -€400 | -20.7% |
| Gross operating margin | 9900 | €33,496 | €21,609 | -€11,887 | -35.5% |
| Operating profit (loss) | 9901 | €26,341 | €14,521 | -€11,820 | -44.9% |
| Financial income | 75/76B | €5,435 | €3,858 | -€1,577 | -29.0% |
| Recurring financial income | 75 | €5,435 | €3,858 | -€1,577 | -29.0% |
| Financial charges | 65/66B | €107 | €770 | +€663 | +620.4% |
| Recurring financial charges | 65 | €107 | €770 | +€663 | +620.4% |
| Profit (loss) for the period before taxes | 9903 | €31,669 | €17,609 | -€14,060 | -44.4% |
| Income taxes | 67/77 | €11,983 | €6,533 | -€5,449 | -45.5% |
| Profit (loss) for the period | 9904 | €19,686 | €11,076 | -€8,611 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,686 | €11,076 | -€8,611 | -43.7% |
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 10 October 2026 via checked.be.