Didem: 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.
Didem
Largest movements
- Receivables within one year +€11,906
up €11,906 (+62.0%), from €19,198 to €31,104
- Cash +€1,519
up €1,519 (+24.4%), from €6,219 to €7,738
mainly Net result for the year (+€13,856) and Tax, wage and social debts (+€5,926)
- Tangible fixed assets +€925
new in 2025: €925
- Deferred charges and accrued income -€437
down €437 (-64.6%), from €676 to €239
- Profit (loss) carried forward +€13,856
up €13,856 (+195%), from €7,102 to €20,958
- Other debts -€6,963
down €6,963 (-68.4%), from €10,178 to €3,215
- Tax, wage and social debts +€5,926
up €5,926 (+134%), from €4,426 to €10,352
- Trade debts +€707
up €707 (+51.0%), from €1,387 to €2,094
- Gross operating margin +€9,873
up €9,873 (+91.9%), from €10,745 to €20,617
- Taxes +€1,969
up €1,969 (+81.7%), from €2,410 to €4,379
- Other operating charges +€690
up €690 (+59.2%), from €1,166 to €1,856
- Financial charges +€341
up €341 (+505%), from €68 to €409
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.
Derived cash bridge
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 | €26,093 | €40,006 | +€13,913 | +53.3% |
| Fixed assets | 21/28 | - | €925 | +€925 | |
| Tangible fixed assets | 22/27 | - | €925 | +€925 | |
| Furniture and vehicles | 24 | - | €925 | +€925 | |
| Current assets | 29/58 | €26,093 | €39,081 | +€12,988 | +49.8% |
| Amounts receivable within one year | 40/41 | €19,198 | €31,104 | +€11,906 | +62.0% |
| Trade receivables | 40 | €19,198 | €31,104 | +€11,906 | +62.0% |
| Cash at bank and in hand | 54/58 | €6,219 | €7,738 | +€1,519 | +24.4% |
| Deferred charges and accrued income | 490/1 | €676 | €239 | -€437 | -64.6% |
| Total equity and liabilities | 10/49 | €26,093 | €40,006 | +€13,913 | +53.3% |
| Equity | 10/15 | €10,102 | €23,958 | +€13,856 | +137% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,102 | €20,958 | +€13,856 | +195% |
| Amounts payable | 17/49 | €15,991 | €16,048 | +€56 | +0.4% |
| Amounts payable within one year | 42/48 | €15,991 | €15,661 | -€330 | -2.1% |
| Trade debts | 44 | €1,387 | €2,094 | +€707 | +51.0% |
| Suppliers | 440/4 | €1,387 | €2,094 | +€707 | +51.0% |
| Taxes, remuneration and social security | 45 | €4,426 | €10,352 | +€5,926 | +134% |
| Taxes | 450/3 | €4,426 | €10,352 | +€5,926 | +134% |
| Other amounts payable | 47/48 | €10,178 | €3,215 | -€6,963 | -68.4% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €158 | +€158 | |
| Other operating charges | 640/8 | €1,166 | €1,856 | +€690 | +59.2% |
| Gross operating margin | 9900 | €10,745 | €20,617 | +€9,873 | +91.9% |
| Operating profit (loss) | 9901 | €9,579 | €18,603 | +€9,024 | +94.2% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €68 | €409 | +€341 | +505% |
| Recurring financial charges | 65 | €68 | €409 | +€341 | +505% |
| Profit (loss) for the period before taxes | 9903 | €9,512 | €18,235 | +€8,724 | +91.7% |
| Income taxes | 67/77 | €2,410 | €4,379 | +€1,969 | +81.7% |
| Profit (loss) for the period | 9904 | €7,102 | €13,856 | +€6,754 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,102 | €13,856 | +€6,754 | +95.1% |
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 17 October 2026 via checked.be.