DiDendum: 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.
DiDendum
Largest movements
- Receivables within one year -€69,573
down €69,573 (-65.5%), from €106,195 to €36,622
of which Trade receivables: -€96,473
- Cash -€48,986
down €48,986 (-58.0%), from €84,503 to €35,517
mainly Other debts (-€49,011) and Contributions, distributions and other (-€40,000)
- Current investments +€35,000
up €35,000 (+28.0%), from €125,000 to €160,000
- Tangible fixed assets -€18,613
down €18,613 (-25.5%), from €73,110 to €54,497
of which Furniture and vehicles: -€17,313
- Other debts -€49,011
down €49,011 (-78.4%), from €62,492 to €13,482
- Reserves -€40,000
down €40,000 (-30.0%), from €133,513 to €93,513
of which Distributable reserves: -€40,000
- Current portion of long-term debt -€13,468
down €13,468 (-74.8%), from €18,003 to €4,534
- Tax, wage and social debts -€10,299
down €10,299 (-99.8%), from €10,324 to €25
- Profit (loss) carried forward +€8,427
up €8,427 (+6.0%), from €139,305 to €147,732
- Gross operating margin -€104,931
down €104,931 (-83.9%), from €125,007 to €20,076
- Taxes -€20,280
down €20,280 (-85.8%), from €23,623 to €3,343
- Financial income +€8,648
up €8,648 (+183.1%), from €4,722 to €13,370
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.
Cash bridge derived
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 | €390,474 | €288,806 | -€101,668 | -26.0% |
| Fixed assets | 21/28 | €73,110 | €54,497 | -€18,613 | -25.5% |
| Tangible fixed assets | 22/27 | €73,110 | €54,497 | -€18,613 | -25.5% |
| Land and buildings | 22 | €33,399 | €32,099 | -€1,300 | -3.9% |
| Furniture and vehicles | 24 | €39,712 | €22,398 | -€17,313 | -43.6% |
| Current assets | 29/58 | €317,364 | €234,309 | -€83,054 | -26.2% |
| Amounts receivable within one year | 40/41 | €106,195 | €36,622 | -€69,573 | -65.5% |
| Trade receivables | 40 | €103,739 | €7,266 | -€96,473 | -93.0% |
| Other amounts receivable | 41 | €2,456 | €29,356 | +€26,900 | +1095.3% |
| Current investments | 50/53 | €125,000 | €160,000 | +€35,000 | +28.0% |
| Cash at bank and in hand | 54/58 | €84,503 | €35,517 | -€48,986 | -58.0% |
| Deferred charges and accrued income | 490/1 | €1,666 | €2,170 | +€504 | +30.3% |
| Total equity and liabilities | 10/49 | €390,474 | €288,806 | -€101,668 | -26.0% |
| Equity | 10/15 | €291,417 | €259,844 | -€31,573 | -10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,513 | €93,513 | -€40,000 | -30.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €133,513 | €93,513 | -€40,000 | -30.0% |
| Profit (loss) carried forward | 14 | €139,305 | €147,732 | +€8,427 | +6.0% |
| Amounts payable | 17/49 | €99,057 | €28,962 | -€70,095 | -70.8% |
| Amounts payable after more than one year | 17 | €4,534 | €0 | -€4,534 | -100.0% |
| Financial debts | 170/4 | €4,534 | €0 | -€4,534 | -100.0% |
| Amounts payable within one year | 42/48 | €94,522 | €28,962 | -€65,560 | -69.4% |
| Current portion of amounts payable after more than one year | 42 | €18,003 | €4,534 | -€13,468 | -74.8% |
| Trade debts | 44 | €3,703 | €10,921 | +€7,218 | +194.9% |
| Suppliers | 440/4 | €3,703 | €10,921 | +€7,218 | +194.9% |
| Taxes, remuneration and social security | 45 | €10,324 | €25 | -€10,299 | -99.8% |
| Taxes | 450/3 | €10,324 | €25 | -€10,299 | -99.8% |
| Other amounts payable | 47/48 | €62,492 | €13,482 | -€49,011 | -78.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,530 | €18,613 | +€84 | +0.5% |
| Other operating charges | 640/8 | €1,435 | €1,475 | +€40 | +2.8% |
| Gross operating margin | 9900 | €125,007 | €20,076 | -€104,931 | -83.9% |
| Operating profit (loss) | 9901 | €105,042 | -€12 | -€105,054 | |
| Financial income | 75/76B | €4,722 | €13,370 | +€8,648 | +183.1% |
| Recurring financial income | 75 | €4,722 | €13,370 | +€8,648 | +183.1% |
| Financial charges | 65/66B | €1,014 | €1,588 | +€574 | +56.6% |
| Recurring financial charges | 65 | €1,014 | €1,588 | +€574 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €108,750 | €11,770 | -€96,980 | -89.2% |
| Income taxes | 67/77 | €23,623 | €3,343 | -€20,280 | -85.8% |
| Profit (loss) for the period | 9904 | €85,127 | €8,427 | -€76,700 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,127 | €8,427 | -€76,700 | -90.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.