DIDESS: 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.
DIDESS
Largest movements
- Stocks and contracts -€250,777
down €250,777 (-20.5%), from €1.2m to €969,692
- Tangible fixed assets +€96,715
up €96,715 (+22.6%), from €428,642 to €525,357
of which Assets under construction and advance payments: +€153,813
- Receivables within one year -€82,022
down €82,022 (-5.3%), from €1.5m to €1.5m
of which Other amounts receivable: -€195,851
- Cash -€42,755
down €42,755 (-29.4%), from €145,245 to €102,490
mainly Investment in fixed assets (net) (-€209,379) and Tax, wage and social debts (-€115,806)
- Tax, wage and social debts -€115,806
down €115,806 (-41.2%), from €281,190 to €165,384
of which Remuneration and social security: -€114,381
- Other debts +€113,771
up €113,771 (+379.2%), from €30,000 to €143,771
- Profit (loss) carried forward -€110,032
down €110,032 (-58.6%), from €187,665 to €77,633
- Current portion of long-term debt -€100,501
down €100,501 (-60.4%), from €166,398 to €65,896
- Trade debts -€95,467
down €95,467 (-7.3%), from €1.3m to €1.2m
- Gross operating margin -€247,763
down €247,763 (-9.9%), from €2.5m to €2.2m
- Staff costs +€119,667
up €119,667 (+6.4%), from €1.9m to €2.0m
- Financial charges +€95,678
up €95,678 (+62.1%), from €154,029 to €249,706
of which Non-recurring financial charges: +€125,989
- Financial income -€30,590
down €30,590 (-91.8%), from €33,325 to €2,734
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 | €3,420,127 | €3,125,221 | -€294,906 | -8.6% |
| Fixed assets | 21/28 | €430,890 | €525,982 | +€95,093 | +22.1% |
| Tangible fixed assets | 22/27 | €428,642 | €525,357 | +€96,715 | +22.6% |
| Plant, machinery and equipment | 23 | €160,639 | €136,265 | -€24,374 | -15.2% |
| Furniture and vehicles | 24 | €39,585 | €36,939 | -€2,646 | -6.7% |
| Leasing and similar rights | 25 | €81,930 | €50,941 | -€30,989 | -37.8% |
| Other tangible fixed assets | 26 | €146,488 | €147,399 | +€911 | +0.6% |
| Assets under construction and advance payments | 27 | - | €153,813 | +€153,813 | |
| Financial fixed assets | 28 | €2,247 | €625 | -€1,622 | -72.2% |
| Current assets | 29/58 | €2,989,237 | €2,599,239 | -€389,998 | -13.0% |
| Stocks and contracts in progress | 3 | €1,220,469 | €969,692 | -€250,777 | -20.5% |
| Stocks | 30/36 | €1,220,469 | €969,692 | -€250,777 | -20.5% |
| Amounts receivable within one year | 40/41 | €1,549,875 | €1,467,854 | -€82,022 | -5.3% |
| Trade receivables | 40 | €957,375 | €1,071,204 | +€113,829 | +11.9% |
| Other amounts receivable | 41 | €592,500 | €396,650 | -€195,851 | -33.1% |
| Current investments | 50/53 | €15,888 | €0 | -€15,888 | -100.0% |
| Cash at bank and in hand | 54/58 | €145,245 | €102,490 | -€42,755 | -29.4% |
| Deferred charges and accrued income | 490/1 | €57,760 | €59,203 | +€1,443 | +2.5% |
| Total equity and liabilities | 10/49 | €3,420,127 | €3,125,221 | -€294,906 | -8.6% |
| Equity | 10/15 | €554,032 | €444,000 | -€110,032 | -19.9% |
| Contributions | 10/11 | €308,592 | €308,592 | = | 0.0% |
| Reserves | 13 | €57,775 | €57,775 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,859 | €30,859 | = | 0.0% |
| Other | 1319 | €30,859 | €30,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,665 | €77,633 | -€110,032 | -58.6% |
| Amounts payable | 17/49 | €2,866,095 | €2,681,221 | -€184,874 | -6.5% |
| Amounts payable after more than one year | 17 | €127,559 | €83,484 | -€44,075 | -34.6% |
| Financial debts | 170/4 | €127,559 | €83,484 | -€44,075 | -34.6% |
| Amounts payable within one year | 42/48 | €2,738,535 | €2,584,094 | -€154,441 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €166,398 | €65,896 | -€100,501 | -60.4% |
| Financial debts | 43 | €956,438 | €1,000,000 | +€43,562 | +4.6% |
| Credit institutions | 430/8 | €956,438 | €1,000,000 | +€43,562 | +4.6% |
| Trade debts | 44 | €1,304,509 | €1,209,042 | -€95,467 | -7.3% |
| Suppliers | 440/4 | €1,304,509 | €1,209,042 | -€95,467 | -7.3% |
| Taxes, remuneration and social security | 45 | €281,190 | €165,384 | -€115,806 | -41.2% |
| Taxes | 450/3 | €4,612 | €3,188 | -€1,424 | -30.9% |
| Remuneration and social security | 454/9 | €276,578 | €162,196 | -€114,381 | -41.4% |
| Other amounts payable | 47/48 | €30,000 | €143,771 | +€113,771 | +379.2% |
| Accrued charges and deferred income | 492/3 | - | €13,643 | +€13,643 | |
| Non-recurring operating income | 76A | €11,334 | €0 | -€11,334 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,859,302 | €1,978,970 | +€119,667 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,455 | €114,286 | +€7,831 | +7.4% |
| Other operating charges | 640/8 | €16,498 | €17,758 | +€1,260 | +7.6% |
| Gross operating margin | 9900 | €2,496,963 | €2,249,200 | -€247,763 | -9.9% |
| Operating profit (loss) | 9901 | €514,708 | €138,186 | -€376,522 | -73.2% |
| Financial income | 75/76B | €33,325 | €2,734 | -€30,590 | -91.8% |
| Recurring financial income | 75 | €33,325 | €2,734 | -€30,590 | -91.8% |
| Financial charges | 65/66B | €154,029 | €249,706 | +€95,678 | +62.1% |
| Recurring financial charges | 65 | €153,029 | €122,717 | -€30,312 | -19.8% |
| Non-recurring financial charges | 66B | €1,000 | €126,989 | +€125,989 | +12598.9% |
| Profit (loss) for the period before taxes | 9903 | €394,004 | -€108,786 | -€502,790 | |
| Income taxes | 67/77 | €2,116 | €1,246 | -€871 | -41.1% |
| Profit (loss) for the period | 9904 | €391,888 | -€110,032 | -€501,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €391,888 | -€110,032 | -€501,920 |
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 9 October 2026 via checked.be.