DIDION - BURESSE: 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.
DIDION - BURESSE
Largest movements
- Cash -€79,844
down €79,844 (-44.5%), from €179,239 to €99,395
mainly Investment in fixed assets (net) (-€74,926) and Trade debts (-€38,476)
- Tangible fixed assets +€38,390
up €38,390 (+12.3%), from €312,933 to €351,323
of which Plant, machinery and equipment: +€72,004
- Receivables within one year -€30,227
down €30,227 (-32.9%), from €91,797 to €61,570
of which Trade receivables: -€48,635
- Trade debts -€38,476
down €38,476 (-74.6%), from €51,586 to €13,110
- Debts after one year -€28,969
down €28,969 (-15.9%), from €182,242 to €153,273
- Gross operating margin -€5,225
down €5,225 (-10.3%), from €50,512 to €45,287
- Taxes -€2,431
down €2,431 (-56.8%), from €4,280 to €1,850
- Depreciation +€1,815
up €1,815 (+5.2%), from €34,721 to €36,536
- Financial charges -€645
down €645 (-12.6%), from €5,117 to €4,472
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 | €584,223 | €512,472 | -€71,751 | -12.3% |
| Fixed assets | 21/28 | €313,117 | €351,507 | +€38,390 | +12.3% |
| Tangible fixed assets | 22/27 | €312,933 | €351,323 | +€38,390 | +12.3% |
| Land and buildings | 22 | €293,182 | €265,243 | -€27,939 | -9.5% |
| Plant, machinery and equipment | 23 | €11,091 | €83,095 | +€72,004 | +649% |
| Furniture and vehicles | 24 | €8,660 | €2,985 | -€5,675 | -65.5% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €271,106 | €160,965 | -€110,141 | -40.6% |
| Amounts receivable within one year | 40/41 | €91,797 | €61,570 | -€30,227 | -32.9% |
| Trade receivables | 40 | €89,091 | €40,455 | -€48,635 | -54.6% |
| Other amounts receivable | 41 | €2,707 | €21,115 | +€18,408 | +680% |
| Cash at bank and in hand | 54/58 | €179,239 | €99,395 | -€79,844 | -44.5% |
| Deferred charges and accrued income | 490/1 | €69 | - | -€69 | |
| Total equity and liabilities | 10/49 | €584,223 | €512,472 | -€71,751 | -12.3% |
| Equity | 10/15 | €278,034 | €277,593 | -€441 | -0.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €146,475 | €145,871 | -€604 | -0.4% |
| Tax-exempt reserves | 132 | €72,644 | €66,040 | -€6,604 | -9.1% |
| Distributable reserves | 133 | €73,831 | €79,831 | +€6,000 | +8.1% |
| Profit (loss) carried forward | 14 | €111,107 | €111,271 | +€163 | +0.1% |
| Provisions and deferred taxes | 16 | €37,406 | €34,005 | -€3,401 | -9.1% |
| Deferred taxes | 168 | €37,406 | €34,005 | -€3,401 | -9.1% |
| Amounts payable | 17/49 | €268,783 | €200,874 | -€67,910 | -25.3% |
| Amounts payable after more than one year | 17 | €182,242 | €153,273 | -€28,969 | -15.9% |
| Financial debts | 170/4 | €182,242 | €153,273 | -€28,969 | -15.9% |
| Amounts payable within one year | 42/48 | €86,397 | €47,600 | -€38,797 | -44.9% |
| Current portion of amounts payable after more than one year | 42 | €28,469 | €28,969 | +€500 | +1.8% |
| Trade debts | 44 | €51,586 | €13,110 | -€38,476 | -74.6% |
| Suppliers | 440/4 | €51,586 | €13,110 | -€38,476 | -74.6% |
| Taxes, remuneration and social security | 45 | €4,735 | €4,368 | -€367 | -7.7% |
| Taxes | 450/3 | €4,735 | €4,368 | -€367 | -7.7% |
| Other amounts payable | 47/48 | €1,607 | €1,153 | -€454 | -28.3% |
| Accrued charges and deferred income | 492/3 | €144 | - | -€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,721 | €36,536 | +€1,815 | +5.2% |
| Other operating charges | 640/8 | €6,696 | €6,631 | -€65 | -1.0% |
| Gross operating margin | 9900 | €50,512 | €45,287 | -€5,225 | -10.3% |
| Operating profit (loss) | 9901 | €9,095 | €2,121 | -€6,974 | -76.7% |
| Financial income | 75/76B | €593 | €360 | -€233 | -39.3% |
| Recurring financial income | 75 | €593 | €360 | -€233 | -39.3% |
| Financial charges | 65/66B | €5,117 | €4,472 | -€645 | -12.6% |
| Recurring financial charges | 65 | €5,117 | €4,472 | -€645 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €4,571 | -€1,991 | -€6,562 | |
| Transfer from deferred taxes | 780 | €3,401 | €3,401 | = | 0.0% |
| Income taxes | 67/77 | €4,280 | €1,850 | -€2,431 | -56.8% |
| Profit (loss) for the period | 9904 | €3,691 | -€441 | -€4,132 | |
| Transfer from tax-exempt reserves | 789 | €6,604 | €6,604 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,295 | €6,163 | -€4,132 | -40.1% |
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.