DIDIOM: 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.
DIDIOM
Largest movements
- Cash -€76,274
down €76,274 (-36.7%), from €207,758 to €131,483
mainly Contributions, distributions and other (-€246,342) and Tax, wage and social debts (-€109,881)
- Tangible fixed assets +€68,758
up €68,758 (+8.1%), from €851,921 to €920,680
of which Land and buildings: +€57,261
- Receivables within one year +€58,920
up €58,920 (+19.2%), from €307,585 to €366,505
of which Trade receivables: +€52,920
- Tax, wage and social debts -€109,881
down €109,881 (-34.2%), from €321,752 to €211,871
of which Taxes: -€139,730
- Trade debts +€108,800
up €108,800 (+156%), from €69,574 to €178,374
- Other debts +€100,322
up €100,322 (+59.3%), from €169,045 to €269,367
- Reserves -€94,858
down €94,858 (-38.5%), from €246,342 to €151,484
- Current portion of long-term debt +€81,345
up €81,345 (+66.1%), from €123,130 to €204,475
- Staff costs +€325,663
up €325,663 (+25.7%), from €1.3m to €1.6m
- Gross operating margin +€240,649
up €240,649 (+14.3%), from €1.7m to €1.9m
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 | €1,371,228 | €1,428,842 | +€57,614 | +4.2% |
| Fixed assets | 21/28 | €852,251 | €921,010 | +€68,758 | +8.1% |
| Tangible fixed assets | 22/27 | €851,921 | €920,680 | +€68,758 | +8.1% |
| Land and buildings | 22 | €846,814 | €904,075 | +€57,261 | +6.8% |
| Plant, machinery and equipment | 23 | €1,171 | €4,558 | +€3,387 | +289% |
| Furniture and vehicles | 24 | €3,936 | €12,046 | +€8,110 | +206% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €518,977 | €507,832 | -€11,145 | -2.1% |
| Amounts receivable within one year | 40/41 | €307,585 | €366,505 | +€58,920 | +19.2% |
| Trade receivables | 40 | €304,558 | €357,478 | +€52,920 | +17.4% |
| Other amounts receivable | 41 | €3,026 | €9,027 | +€6,000 | +198% |
| Cash at bank and in hand | 54/58 | €207,758 | €131,483 | -€76,274 | -36.7% |
| Deferred charges and accrued income | 490/1 | €3,635 | €9,845 | +€6,209 | +171% |
| Total equity and liabilities | 10/49 | €1,371,228 | €1,428,842 | +€57,614 | +4.2% |
| Equity | 10/15 | €266,342 | €171,484 | -€94,858 | -35.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €246,342 | €151,484 | -€94,858 | -38.5% |
| Distributable reserves | 133 | €246,342 | €151,484 | -€94,858 | -38.5% |
| Amounts payable | 17/49 | €1,104,887 | €1,257,358 | +€152,471 | +13.8% |
| Amounts payable after more than one year | 17 | €418,766 | €393,271 | -€25,494 | -6.1% |
| Financial debts | 170/4 | €418,766 | €393,271 | -€25,494 | -6.1% |
| Amounts payable within one year | 42/48 | €686,121 | €864,087 | +€177,966 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €123,130 | €204,475 | +€81,345 | +66.1% |
| Trade debts | 44 | €69,574 | €178,374 | +€108,800 | +156% |
| Suppliers | 440/4 | €69,574 | €178,374 | +€108,800 | +156% |
| Advances received on contracts in progress | 46 | €2,620 | - | -€2,620 | |
| Taxes, remuneration and social security | 45 | €321,752 | €211,871 | -€109,881 | -34.2% |
| Taxes | 450/3 | €200,421 | €60,691 | -€139,730 | -69.7% |
| Remuneration and social security | 454/9 | €121,331 | €151,180 | +€29,849 | +24.6% |
| Other amounts payable | 47/48 | €169,045 | €269,367 | +€100,322 | +59.3% |
| Remuneration, social security and pensions | 62 | €1,268,722 | €1,594,385 | +€325,663 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,814 | €27,330 | +€7,515 | +37.9% |
| Other operating charges | 640/8 | €1,453 | €1,370 | -€83 | -5.7% |
| Gross operating margin | 9900 | €1,680,842 | €1,921,492 | +€240,649 | +14.3% |
| Operating profit (loss) | 9901 | €390,853 | €298,407 | -€92,446 | -23.7% |
| Financial income | 75/76B | €2 | €1,455 | +€1,453 | +75,280% |
| Recurring financial income | 75 | €2 | €1,455 | +€1,453 | +75,280% |
| Financial charges | 65/66B | €51,077 | €56,122 | +€5,045 | +9.9% |
| Recurring financial charges | 65 | €51,077 | €56,122 | +€5,045 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €339,778 | €243,740 | -€96,038 | -28.3% |
| Income taxes | 67/77 | €93,436 | €92,255 | -€1,181 | -1.3% |
| Profit (loss) for the period | 9904 | €246,342 | €151,484 | -€94,858 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €246,342 | €151,484 | -€94,858 | -38.5% |
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 15 October 2026 via checked.be.