DIDELHARTHE: 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.
DIDELHARTHE
Largest movements
- Tangible fixed assets -€8,482
down €8,482 (-33.7%), from €25,178 to €16,696
of which Leasing and similar rights: -€12,134
- Receivables within one year -€4,155
down €4,155 (-9.2%), from €44,934 to €40,779
of which Trade receivables: -€3,379
- Current investments +€2,228
up €2,228 (+10.7%), from €20,772 to €23,000
- Current portion of long-term debt -€15,408
down €15,408 (-62.7%), from €24,586 to €9,178
- Debts after one year -€10,576
no longer reported in 2024 (was €10,576)
- Profit (loss) carried forward +€7,052
up €7,052 (+62.9%), from €11,202 to €18,254
- Trade debts +€4,086
up €4,086 (+48.2%), from €8,481 to €12,567
- Tax, wage and social debts +€3,818
up €3,818 (+32.0%), from €11,925 to €15,743
of which Remuneration and social security: +€3,428
- Gross operating margin +€9,990
up €9,990 (+19.0%), from €52,493 to €62,483
- Depreciation -€4,154
down €4,154 (-22.2%), from €18,680 to €14,525
- Taxes +€2,760
up €2,760 (+2,147%), from €129 to €2,889
- Staff costs -€1,346
down €1,346 (-3.6%), from €37,050 to €35,703
- Financial income -€946
down €946 (-67.1%), from €1,409 to €463
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,879 | €104,220 | -€10,660 | -9.3% |
| Fixed assets | 21/28 | €25,364 | €16,882 | -€8,482 | -33.4% |
| Tangible fixed assets | 22/27 | €25,178 | €16,696 | -€8,482 | -33.7% |
| Plant, machinery and equipment | 23 | €1,882 | €3,841 | +€1,959 | +104% |
| Furniture and vehicles | 24 | €1,758 | €3,450 | +€1,693 | +96.3% |
| Leasing and similar rights | 25 | €21,539 | €9,405 | -€12,134 | -56.3% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €89,515 | €87,338 | -€2,178 | -2.4% |
| Stocks and contracts in progress | 3 | €16,997 | €16,900 | -€98 | -0.6% |
| Stocks | 30/36 | €16,997 | €16,900 | -€98 | -0.6% |
| Amounts receivable within one year | 40/41 | €44,934 | €40,779 | -€4,155 | -9.2% |
| Trade receivables | 40 | €33,419 | €30,040 | -€3,379 | -10.1% |
| Other amounts receivable | 41 | €11,515 | €10,739 | -€776 | -6.7% |
| Current investments | 50/53 | €20,772 | €23,000 | +€2,228 | +10.7% |
| Cash at bank and in hand | 54/58 | €4,707 | €4,920 | +€213 | +4.5% |
| Deferred charges and accrued income | 490/1 | €2,104 | €1,738 | -€366 | -17.4% |
| Total equity and liabilities | 10/49 | €114,879 | €104,220 | -€10,660 | -9.3% |
| Equity | 10/15 | €34,414 | €41,465 | +€7,052 | +20.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,619 | €4,619 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,760 | €2,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,202 | €18,254 | +€7,052 | +62.9% |
| Amounts payable | 17/49 | €80,466 | €62,754 | -€17,712 | -22.0% |
| Amounts payable after more than one year | 17 | €10,576 | - | -€10,576 | |
| Financial debts | 170/4 | €10,576 | - | -€10,576 | |
| Amounts payable within one year | 42/48 | €69,010 | €61,506 | -€7,504 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €24,586 | €9,178 | -€15,408 | -62.7% |
| Trade debts | 44 | €8,481 | €12,567 | +€4,086 | +48.2% |
| Suppliers | 440/4 | €8,481 | €12,567 | +€4,086 | +48.2% |
| Advances received on contracts in progress | 46 | €24,017 | €24,017 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,925 | €15,743 | +€3,818 | +32.0% |
| Taxes | 450/3 | €4,699 | €5,089 | +€391 | +8.3% |
| Remuneration and social security | 454/9 | €7,226 | €10,654 | +€3,428 | +47.4% |
| Accrued charges and deferred income | 492/3 | €880 | €1,248 | +€368 | +41.8% |
| Non-recurring operating income | 76A | - | €11,321 | +€11,321 | |
| Remuneration, social security and pensions | 62 | €37,050 | €35,703 | -€1,346 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,680 | €14,525 | -€4,154 | -22.2% |
| Other operating charges | 640/8 | €725 | €822 | +€97 | +13.4% |
| Non-recurring operating charges | 66A | €1,581 | - | -€1,581 | |
| Gross operating margin | 9900 | €52,493 | €62,483 | +€9,990 | +19.0% |
| Operating profit (loss) | 9901 | -€5,543 | €11,432 | +€16,975 | |
| Financial income | 75/76B | €1,409 | €463 | -€946 | -67.1% |
| Recurring financial income | 75 | €1,409 | €463 | -€946 | -67.1% |
| Financial charges | 65/66B | €2,786 | €1,955 | -€831 | -29.8% |
| Recurring financial charges | 65 | €2,786 | €1,955 | -€831 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,919 | €9,941 | +€16,860 | |
| Income taxes | 67/77 | €129 | €2,889 | +€2,760 | +2,147% |
| Profit (loss) for the period | 9904 | -€7,048 | €7,052 | +€14,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,048 | €7,052 | +€14,100 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.