DIDON: what changed
Two fiscal 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.
DIDON
Largest movements
- Cash -€124,680
down €124,680 (-30.5%), from €408,607 to €283,928
mainly Receivables within one year (-€116,307) and Net result for the year (-€6,971)
- Receivables within one year +€116,307
up €116,307 (+15.0%), from €776,016 to €892,323
of which Other amounts receivable: +€117,670
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€17,430
down €17,430 (-98.4%), from €17,710 to €280
- Depreciation -€12,393
no longer reported in 2025 (was €12,393)
- Gross operating margin +€8,661
up €8,661 (+54.2%), from -€15,975 to -€7,314
- Financial income +€3,166
up €3,166 (+74488.2%), from €4 to €3,170
- Other operating charges +€318
up €318 (+141.8%), from €224 to €543
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 | €1,220,742 | €1,212,383 | -€8,359 | -0.7% |
| Fixed assets | 21/28 | €12,287 | €12,287 | = | 0.0% |
| Financial fixed assets | 28 | €12,287 | €12,287 | = | 0.0% |
| Current assets | 29/58 | €1,208,455 | €1,200,096 | -€8,359 | -0.7% |
| Amounts receivable within one year | 40/41 | €776,016 | €892,323 | +€116,307 | +15.0% |
| Trade receivables | 40 | €4,363 | €3,000 | -€1,363 | -31.2% |
| Other amounts receivable | 41 | €771,653 | €889,323 | +€117,670 | +15.2% |
| Current investments | 50/53 | €23,610 | €23,610 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €408,607 | €283,928 | -€124,680 | -30.5% |
| Deferred charges and accrued income | 490/1 | €222 | €236 | +€14 | +6.3% |
| Total equity and liabilities | 10/49 | €1,220,742 | €1,212,383 | -€8,359 | -0.7% |
| Equity | 10/15 | €1,009,574 | €1,002,602 | -€6,971 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €859,360 | €859,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €367,500 | €367,500 | = | 0.0% |
| Distributable reserves | 133 | €490,000 | €490,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,614 | €124,642 | -€6,971 | -5.3% |
| Provisions and deferred taxes | 16 | €110,000 | €110,000 | = | 0.0% |
| Deferred taxes | 168 | €110,000 | €110,000 | = | 0.0% |
| Amounts payable | 17/49 | €101,168 | €99,781 | -€1,388 | -1.4% |
| Amounts payable within one year | 42/48 | €101,080 | €99,780 | -€1,300 | -1.3% |
| Trade debts | 44 | €5,787 | €4,487 | -€1,300 | -22.5% |
| Suppliers | 440/4 | €5,787 | €4,487 | -€1,300 | -22.5% |
| Other amounts payable | 47/48 | €95,293 | €95,293 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €88 | €0 | -€88 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,393 | - | -€12,393 | |
| Other operating charges | 640/8 | €224 | €543 | +€318 | +141.8% |
| Non-recurring operating charges | 66A | €2,137 | €1,508 | -€630 | -29.5% |
| Gross operating margin | 9900 | -€15,975 | -€7,314 | +€8,661 | +54.2% |
| Operating profit (loss) | 9901 | -€30,730 | -€9,365 | +€21,365 | +69.5% |
| Financial income | 75/76B | €4 | €3,170 | +€3,166 | +74488.2% |
| Recurring financial income | 75 | €4 | €3,170 | +€3,166 | +74488.2% |
| Financial charges | 65/66B | €464 | €497 | +€33 | +7.0% |
| Recurring financial charges | 65 | €464 | €497 | +€33 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,190 | -€6,692 | +€24,499 | +78.5% |
| Income taxes | 67/77 | €17,710 | €280 | -€17,430 | -98.4% |
| Profit (loss) for the period | 9904 | -€48,900 | -€6,971 | +€41,929 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,900 | -€6,971 | +€41,929 | +85.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.