DIDI CONSULT: 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.
DIDI CONSULT
Largest movements
- Tangible fixed assets +€466,268
new in 2025: €466,268
of which Land and buildings: +€452,554
- Cash +€117,448
up €117,448 (+681.1%), from €17,244 to €134,693
mainly Other debts (+€207,880) and Net result for the year (+€150,044)
- Receivables within one year +€58,529
up €58,529 (+136.8%), from €42,787 to €101,316
of which Trade receivables: +€54,448
- Other debts +€207,880
up €207,880 (+415.8%), from €50,000 to €257,880
- Reserves +€160,553
new in 2025: €160,553
- Tax, wage and social debts +€110,665
new in 2025: €110,665
- Debts after one year +€72,598
new in 2025: €72,598
- Current portion of long-term debt +€49,274
new in 2025: €49,274
- Gross operating margin +€220,874
up €220,874, from -€500 to €220,374
- Taxes +€52,648
new in 2025: €52,648
- Depreciation +€10,576
new in 2025: €10,576
- Financial charges +€5,439
new in 2025: €5,439
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 | €64,814 | €702,483 | +€637,670 | +983.9% |
| Formation expenses | 20 | €1,999 | €0 | -€1,999 | -100.0% |
| Fixed assets | 21/28 | - | €466,268 | +€466,268 | |
| Tangible fixed assets | 22/27 | - | €466,268 | +€466,268 | |
| Land and buildings | 22 | - | €452,554 | +€452,554 | |
| Plant, machinery and equipment | 23 | - | €2,408 | +€2,408 | |
| Furniture and vehicles | 24 | - | €11,305 | +€11,305 | |
| Current assets | 29/58 | €62,815 | €236,216 | +€173,401 | +276.1% |
| Amounts receivable within one year | 40/41 | €42,787 | €101,316 | +€58,529 | +136.8% |
| Trade receivables | 40 | €42,352 | €96,800 | +€54,448 | +128.6% |
| Other amounts receivable | 41 | €435 | €4,516 | +€4,081 | +938.0% |
| Cash at bank and in hand | 54/58 | €17,244 | €134,693 | +€117,448 | +681.1% |
| Deferred charges and accrued income | 490/1 | €2,784 | €208 | -€2,576 | -92.5% |
| Total equity and liabilities | 10/49 | €64,814 | €702,483 | +€637,670 | +983.9% |
| Equity | 10/15 | €9,500 | €159,544 | +€150,044 | +1579.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €160,553 | +€160,553 | |
| Distributable reserves | 133 | - | €160,553 | +€160,553 | |
| Profit (loss) carried forward | 14 | -€500 | -€11,009 | -€10,509 | -2101.8% |
| Amounts payable | 17/49 | €55,314 | €542,939 | +€487,626 | +881.6% |
| Amounts payable after more than one year | 17 | - | €72,598 | +€72,598 | |
| Financial debts | 170/4 | - | €72,598 | +€72,598 | |
| Amounts payable within one year | 42/48 | €55,314 | €430,341 | +€375,027 | +678.0% |
| Current portion of amounts payable after more than one year | 42 | - | €49,274 | +€49,274 | |
| Trade debts | 44 | €5,314 | €12,522 | +€7,208 | +135.7% |
| Suppliers | 440/4 | €5,314 | €12,522 | +€7,208 | +135.7% |
| Taxes, remuneration and social security | 45 | - | €110,665 | +€110,665 | |
| Taxes | 450/3 | - | €110,665 | +€110,665 | |
| Other amounts payable | 47/48 | €50,000 | €257,880 | +€207,880 | +415.8% |
| Accrued charges and deferred income | 492/3 | - | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,576 | +€10,576 | |
| Other operating charges | 640/8 | - | €1,668 | +€1,668 | |
| Gross operating margin | 9900 | -€500 | €220,374 | +€220,874 | |
| Operating profit (loss) | 9901 | -€500 | €208,130 | +€208,630 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €5,439 | +€5,439 | |
| Recurring financial charges | 65 | - | €5,439 | +€5,439 | |
| Profit (loss) for the period before taxes | 9903 | -€500 | €202,692 | +€203,192 | |
| Income taxes | 67/77 | - | €52,648 | +€52,648 | |
| Profit (loss) for the period | 9904 | -€500 | €150,044 | +€150,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€500 | €150,044 | +€150,544 |
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 10 October 2026 via checked.be.