DIDO: 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.
DIDO
Largest movements
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Cash -€151,566
down €151,566 (-41.8%), from €362,617 to €211,051
mainly Other debts (-€218,579) and Trade debts (-€130,702)
- Intangible fixed assets +€44,929
up €44,929 (+227%), from €19,799 to €64,728
- Receivables within one year -€36,729
down €36,729 (-36.6%), from €100,367 to €63,638
- Tangible fixed assets +€19,456
up €19,456 (+33.8%), from €57,500 to €76,955
of which Furniture and vehicles: +€26,488
- Other debts -€218,579
down €218,579 (-66.1%), from €330,657 to €112,079
- Trade debts -€130,702
down €130,702 (-99.9%), from €130,838 to €137
- Accrued charges and deferred income -€59,939
no longer reported in 2025 (was €59,939)
- Reserves +€40,849
up €40,849 (+25.0%), from €163,679 to €204,528
of which Distributable reserves: +€40,849
- Financial charges +€207,174
up €207,174 (+102%), from €203,331 to €410,505
- Gross operating margin +€98,268
up €98,268 (+25.9%), from €379,519 to €477,787
- Financial income +€18,814
up €18,814 (+393%), from €4,784 to €23,599
- Depreciation +€15,909
up €15,909 (+87.3%), from €18,226 to €34,135
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 | €790,283 | €428,253 | -€362,029 | -45.8% |
| Fixed assets | 21/28 | €77,299 | €141,684 | +€64,385 | +83.3% |
| Intangible fixed assets | 21 | €19,799 | €64,728 | +€44,929 | +227% |
| Tangible fixed assets | 22/27 | €57,500 | €76,955 | +€19,456 | +33.8% |
| Land and buildings | 22 | €10,547 | €8,417 | -€2,130 | -20.2% |
| Plant, machinery and equipment | 23 | €8,156 | €7,401 | -€755 | -9.3% |
| Furniture and vehicles | 24 | €7,637 | €34,126 | +€26,488 | +347% |
| Other tangible fixed assets | 26 | €31,159 | €27,011 | -€4,148 | -13.3% |
| Current assets | 29/58 | €712,984 | €286,570 | -€426,414 | -59.8% |
| Amounts receivable within one year | 40/41 | €100,367 | €63,638 | -€36,729 | -36.6% |
| Trade receivables | 40 | €100,367 | €63,638 | -€36,729 | -36.6% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €362,617 | €211,051 | -€151,566 | -41.8% |
| Deferred charges and accrued income | 490/1 | - | €11,881 | +€11,881 | |
| Total equity and liabilities | 10/49 | €790,283 | €428,253 | -€362,029 | -45.8% |
| Equity | 10/15 | €248,820 | €289,669 | +€40,849 | +16.4% |
| Contributions | 10/11 | €85,142 | €85,142 | = | 0.0% |
| Capital | 10 | €63,461 | €63,461 | = | 0.0% |
| Issued capital | 100 | €63,461 | €63,461 | = | 0.0% |
| Contributions outside capital | 11 | €21,681 | €21,681 | = | 0.0% |
| Share premium | 1100/10 | €21,681 | €21,681 | = | 0.0% |
| Reserves | 13 | €163,679 | €204,528 | +€40,849 | +25.0% |
| Non-distributable reserves | 130/1 | €6,346 | €6,346 | = | 0.0% |
| Legal reserve | 130 | €6,346 | €6,346 | = | 0.0% |
| Distributable reserves | 133 | €157,333 | €198,181 | +€40,849 | +26.0% |
| Amounts payable | 17/49 | €541,462 | €138,584 | -€402,878 | -74.4% |
| Amounts payable within one year | 42/48 | €481,523 | €138,584 | -€342,939 | -71.2% |
| Trade debts | 44 | €130,838 | €137 | -€130,702 | -99.9% |
| Suppliers | 440/4 | €130,838 | €137 | -€130,702 | -99.9% |
| Taxes, remuneration and social security | 45 | €20,028 | €26,369 | +€6,341 | +31.7% |
| Taxes | 450/3 | €20,028 | €24,842 | +€4,815 | +24.0% |
| Remuneration and social security | 454/9 | - | €1,527 | +€1,527 | |
| Other amounts payable | 47/48 | €330,657 | €112,079 | -€218,579 | -66.1% |
| Accrued charges and deferred income | 492/3 | €59,939 | - | -€59,939 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,226 | €34,135 | +€15,909 | +87.3% |
| Other operating charges | 640/8 | €1,559 | €469 | -€1,090 | -69.9% |
| Gross operating margin | 9900 | €379,519 | €477,787 | +€98,268 | +25.9% |
| Operating profit (loss) | 9901 | €359,735 | €443,183 | +€83,449 | +23.2% |
| Financial income | 75/76B | €4,784 | €23,599 | +€18,814 | +393% |
| Recurring financial income | 75 | €4,784 | €23,599 | +€18,814 | +393% |
| Financial charges | 65/66B | €203,331 | €410,505 | +€207,174 | +102% |
| Recurring financial charges | 65 | €203,331 | €410,505 | +€207,174 | +102% |
| Profit (loss) for the period before taxes | 9903 | €161,188 | €56,277 | -€104,911 | -65.1% |
| Income taxes | 67/77 | €14,997 | €15,428 | +€431 | +2.9% |
| Profit (loss) for the period | 9904 | €146,191 | €40,849 | -€105,342 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €146,191 | €40,849 | -€105,342 | -72.1% |
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.