DIDMAR: 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.
DIDMAR
Largest movements
- Cash -€26,856
down €26,856 (-60.2%), from €44,620 to €17,764
mainly Tax, wage and social debts (-€19,173) and Investment in fixed assets (net) (-€15,473)
- Receivables within one year +€7,610
up €7,610 (+74.0%), from €10,285 to €17,895
- Tangible fixed assets +€4,172
up €4,172 (+16.9%), from €24,695 to €28,867
- Tax, wage and social debts -€19,173
down €19,173 (-65.5%), from €29,281 to €10,108
- Reserves +€4,991
up €4,991 (+14.4%), from €34,634 to €39,625
- Trade debts -€810
down €810 (-62.8%), from €1,289 to €479
- Gross operating margin -€16,556
down €16,556 (-40.5%), from €40,892 to €24,336
- Depreciation +€9,056
up €9,056 (+403.4%), from €2,245 to €11,301
- Taxes -€8,853
down €8,853 (-64.1%), from €13,806 to €4,953
- Financial charges -€3,279
down €3,279 (-94.8%), from €3,460 to €181
- Other operating charges +€2,051
up €2,051 (+238.8%), from €859 to €2,910
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 | €79,600 | €64,526 | -€15,074 | -18.9% |
| Fixed assets | 21/28 | €24,695 | €28,867 | +€4,172 | +16.9% |
| Tangible fixed assets | 22/27 | €24,695 | €28,867 | +€4,172 | +16.9% |
| Furniture and vehicles | 24 | €24,695 | €28,867 | +€4,172 | +16.9% |
| Current assets | 29/58 | €54,905 | €35,659 | -€19,246 | -35.1% |
| Amounts receivable within one year | 40/41 | €10,285 | €17,895 | +€7,610 | +74.0% |
| Trade receivables | 40 | €10,285 | €17,895 | +€7,610 | +74.0% |
| Cash at bank and in hand | 54/58 | €44,620 | €17,764 | -€26,856 | -60.2% |
| Total equity and liabilities | 10/49 | €79,600 | €64,526 | -€15,074 | -18.9% |
| Equity | 10/15 | €48,894 | €53,885 | +€4,991 | +10.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Share premium | 1100/10 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €34,634 | €39,625 | +€4,991 | +14.4% |
| Distributable reserves | 133 | €34,634 | €39,625 | +€4,991 | +14.4% |
| Amounts payable | 17/49 | €30,706 | €10,641 | -€20,065 | -65.3% |
| Amounts payable within one year | 42/48 | €30,706 | €10,641 | -€20,065 | -65.3% |
| Trade debts | 44 | €1,289 | €479 | -€810 | -62.8% |
| Suppliers | 440/4 | €1,289 | €479 | -€810 | -62.8% |
| Taxes, remuneration and social security | 45 | €29,281 | €10,108 | -€19,173 | -65.5% |
| Taxes | 450/3 | €29,281 | €10,108 | -€19,173 | -65.5% |
| Other amounts payable | 47/48 | €136 | €54 | -€82 | -60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €11,301 | +€9,056 | +403.4% |
| Other operating charges | 640/8 | €859 | €2,910 | +€2,051 | +238.8% |
| Gross operating margin | 9900 | €40,892 | €24,336 | -€16,556 | -40.5% |
| Operating profit (loss) | 9901 | €37,788 | €10,125 | -€27,663 | -73.2% |
| Financial charges | 65/66B | €3,460 | €181 | -€3,279 | -94.8% |
| Recurring financial charges | 65 | €3,460 | €181 | -€3,279 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €34,328 | €9,944 | -€24,384 | -71.0% |
| Income taxes | 67/77 | €13,806 | €4,953 | -€8,853 | -64.1% |
| Profit (loss) for the period | 9904 | €20,522 | €4,991 | -€15,531 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,522 | €4,991 | -€15,531 | -75.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.