DIDEMA: 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.
DIDEMA
Largest movements
- Cash +€75,483
up €75,483 (+22.6%), from €333,694 to €409,177
mainly Other debts (+€86,311) and Depreciation (+€45,548)
- Other debts +€86,311
up €86,311 (+24.0%), from €360,315 to €446,627
- Trade debts -€25,408
down €25,408 (-77.4%), from €32,822 to €7,414
- Gross operating margin -€245,353
down €245,353 (-85.5%), from €287,064 to €41,711
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 | €1,776,818 | €1,823,474 | +€46,656 | +2.6% |
| Fixed assets | 21/28 | €1,235,721 | €1,220,908 | -€14,812 | -1.2% |
| Tangible fixed assets | 22/27 | €1,235,721 | €1,220,908 | -€14,812 | -1.2% |
| Land and buildings | 22 | €1,235,721 | €1,220,908 | -€14,812 | -1.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €541,097 | €602,565 | +€61,468 | +11.4% |
| Amounts receivable within one year | 40/41 | €207,402 | €193,388 | -€14,014 | -6.8% |
| Other amounts receivable | 41 | €207,402 | €193,388 | -€14,014 | -6.8% |
| Cash at bank and in hand | 54/58 | €333,694 | €409,177 | +€75,483 | +22.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,776,818 | €1,823,474 | +€46,656 | +2.6% |
| Equity | 10/15 | €1,379,680 | €1,366,712 | -€12,967 | -0.9% |
| Contributions | 10/11 | €1,674,000 | €1,674,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€294,320 | -€307,288 | -€12,967 | -4.4% |
| Amounts payable | 17/49 | €397,138 | €456,761 | +€59,623 | +15.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €393,138 | €454,041 | +€60,903 | +15.5% |
| Trade debts | 44 | €32,822 | €7,414 | -€25,408 | -77.4% |
| Suppliers | 440/4 | €32,822 | €7,414 | -€25,408 | -77.4% |
| Other amounts payable | 47/48 | €360,315 | €446,627 | +€86,311 | +24.0% |
| Accrued charges and deferred income | 492/3 | €4,000 | €2,720 | -€1,280 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,586 | €45,548 | +€962 | +2.2% |
| Other operating charges | 640/8 | €9,200 | €8,559 | -€641 | -7.0% |
| Gross operating margin | 9900 | €287,064 | €41,711 | -€245,353 | -85.5% |
| Operating profit (loss) | 9901 | €233,278 | -€12,396 | -€245,673 | |
| Financial income | 75/76B | €1,072 | €986 | -€86 | -8.0% |
| Recurring financial income | 75 | €1,072 | €986 | -€86 | -8.0% |
| Financial charges | 65/66B | €1,640 | €1,557 | -€83 | -5.0% |
| Recurring financial charges | 65 | €1,640 | €1,557 | -€83 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €232,709 | -€12,967 | -€245,677 | |
| Profit (loss) for the period | 9904 | €232,709 | -€12,967 | -€245,677 | |
| Profit (loss) for the period to be appropriated | 9905 | €232,709 | -€12,967 | -€245,677 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.