DIDIER CONSULTING: 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.
DIDIER CONSULTING
Largest movements
- Cash +€79,784
up €79,784 (+24.0%), from €332,422 to €412,206
mainly Net result for the year (+€101,836) and Tax, wage and social debts (+€7,906)
- Receivables within one year +€29,144
up €29,144 (+76.8%), from €37,947 to €67,091
of which Trade receivables: +€19,700
- Reserves +€101,836
up €101,836 (+28.4%), from €358,466 to €460,303
- Tax, wage and social debts +€7,906
up €7,906 (+95.8%), from €8,254 to €16,160
of which Remuneration and social security: +€16,160
- Gross operating margin +€45,864
up €45,864 (+44.0%), from €104,146 to €150,010
- Staff costs +€20,962
new in 2025: €20,962
- Taxes +€5,516
up €5,516 (+25.4%), from €21,754 to €27,270
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 | €371,970 | €480,527 | +€108,557 | +29.2% |
| Fixed assets | 21/28 | €1,128 | €742 | -€386 | -34.2% |
| Tangible fixed assets | 22/27 | €1,128 | €742 | -€386 | -34.2% |
| Furniture and vehicles | 24 | €1,128 | €742 | -€386 | -34.2% |
| Current assets | 29/58 | €370,842 | €479,785 | +€108,944 | +29.4% |
| Amounts receivable within one year | 40/41 | €37,947 | €67,091 | +€29,144 | +76.8% |
| Trade receivables | 40 | €37,100 | €56,800 | +€19,700 | +53.1% |
| Other amounts receivable | 41 | €847 | €10,291 | +€9,444 | +1,115% |
| Cash at bank and in hand | 54/58 | €332,422 | €412,206 | +€79,784 | +24.0% |
| Deferred charges and accrued income | 490/1 | €472 | €488 | +€16 | +3.4% |
| Total equity and liabilities | 10/49 | €371,970 | €480,527 | +€108,557 | +29.2% |
| Equity | 10/15 | €360,966 | €462,803 | +€101,836 | +28.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €358,466 | €460,303 | +€101,836 | +28.4% |
| Distributable reserves | 133 | €358,466 | €460,303 | +€101,836 | +28.4% |
| Amounts payable | 17/49 | €11,003 | €17,725 | +€6,721 | +61.1% |
| Amounts payable within one year | 42/48 | €11,003 | €17,725 | +€6,721 | +61.1% |
| Trade debts | 44 | €2,749 | €1,565 | -€1,184 | -43.1% |
| Suppliers | 440/4 | €2,749 | €1,565 | -€1,184 | -43.1% |
| Taxes, remuneration and social security | 45 | €8,254 | €16,160 | +€7,906 | +95.8% |
| Taxes | 450/3 | €8,254 | €0 | -€8,254 | -100% |
| Remuneration and social security | 454/9 | - | €16,160 | +€16,160 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €20,962 | +€20,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €386 | +€356 | +1,162% |
| Other operating charges | 640/8 | €387 | €407 | +€19 | +5.0% |
| Gross operating margin | 9900 | €104,146 | €150,010 | +€45,864 | +44.0% |
| Operating profit (loss) | 9901 | €103,728 | €128,255 | +€24,527 | +23.6% |
| Financial income | 75/76B | - | €1,126 | +€1,126 | |
| Recurring financial income | 75 | - | €1,126 | +€1,126 | |
| Financial charges | 65/66B | €152 | €275 | +€123 | +80.7% |
| Recurring financial charges | 65 | €152 | €275 | +€123 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | €103,576 | €129,107 | +€25,531 | +24.6% |
| Income taxes | 67/77 | €21,754 | €27,270 | +€5,516 | +25.4% |
| Profit (loss) for the period | 9904 | €81,821 | €101,836 | +€20,015 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,821 | €101,836 | +€20,015 | +24.5% |
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 13 October 2026 via checked.be.