DIDOREC: 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.
What changed
DIDOREC
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,642
2024 · €744+€6,898
Equity
€9.6m
2024 · €5.2m+€4.3m
Cash
€413,474
2024 · €213,365+€200,109
Balance sheet total
€17.1m
2024 · €12.2m+€4.9m
Largest movements
Assets
- Tangible fixed assets +€4.5m
up €4.5m (+42.4%), from €10.6m to €15.1m
of which Land and buildings: +€4.5m
- Cash +€200,109
up €200,109 (+93.8%), from €213,365 to €413,474
mainly Contributions, distributions and other (+€4.3m) and Other debts (+€343,326)
- Receivables within one year +€179,757
up €179,757 (+12.8%), from €1.4m to €1.6m
of which Other amounts receivable: +€121,112
Equity and liabilities
- Revaluation surpluses +€4.3m
up €4.3m (+289%), from €1.5m to €5.8m
- Other debts +€343,326
up €343,326 (+59.7%), from €575,090 to €918,416
- Debts after one year +€214,594
up €214,594 (+3.6%), from €5.9m to €6.1m
Income statement
- Depreciation -€127,081
down €127,081 (-28.4%), from €447,868 to €320,787
- Financial charges +€76,483
up €76,483 (+47.8%), from €159,901 to €236,384
- Gross operating margin +€41,418
up €41,418 (+6.7%), from €618,352 to €659,771
- Other operating charges +€16,345
up €16,345 (+47.6%), from €34,328 to €50,673
- Staff costs +€14,515
new in 2025: €14,515
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.
Result 2024
€744
Gross operating margin
+€41,418
Staff costs
-€14,515
Depreciation
+€127,081
Other operating charges
-€16,345
Other operating items
+€3,680
Financial income
-€4,477
Financial charges
-€76,483
Taxes
-€3,468
Deferred taxes and other
-€49,993
Result 2025
€7,642
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€604,099
Investment
-€4.8m
Financing
+€4.4m
Cash 2024
€213,365
From operations (derived)
+€604,099
Net result for the year
+€7,642
Depreciation
+€320,787
Receivables within one year
-€179,757
Deferred charges and accrued income
-€34,591
Provisions
+€49,993
Trade debts
+€51,526
Tax, wage and social debts
+€7,164
Other debts
+€343,326
Accrued charges and deferred income
+€38,009
Investment (derived)
-€4.8m
Investment in fixed assets (net)
-€4.8m
Financing
+€4.4m
Debts after one year
+€214,594
Current portion of long-term debt
-€122,728
Short-term financial debts
+€7,303
Contributions, distributions and other
+€4.3m
Cash 2025
€413,474
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,231,091 | €17,147,088 | +€4.9m | +40.2% |
| Fixed assets | 21/28 | €10,609,907 | €15,111,446 | +€4.5m | +42.4% |
| Tangible fixed assets | 22/27 | €10,609,907 | €15,111,446 | +€4.5m | +42.4% |
| Land and buildings | 22 | €10,532,455 | €14,987,904 | +€4.5m | +42.3% |
| Plant, machinery and equipment | 23 | €1,325 | €1,218 | -€107 | -8.0% |
| Furniture and vehicles | 24 | €11,127 | €57,324 | +€46,197 | +415% |
| Other tangible fixed assets | 26 | €65,000 | €65,000 | = | 0.0% |
| Current assets | 29/58 | €1,621,184 | €2,035,643 | +€414,458 | +25.6% |
| Amounts receivable within one year | 40/41 | €1,399,549 | €1,579,306 | +€179,757 | +12.8% |
| Trade receivables | 40 | €19,265 | €77,911 | +€58,646 | +304% |
| Other amounts receivable | 41 | €1,380,284 | €1,501,396 | +€121,112 | +8.8% |
| Cash at bank and in hand | 54/58 | €213,365 | €413,474 | +€200,109 | +93.8% |
| Deferred charges and accrued income | 490/1 | €8,271 | €42,862 | +€34,591 | +418% |
| Total equity and liabilities | 10/49 | €12,231,091 | €17,147,088 | +€4.9m | +40.2% |
| Equity | 10/15 | €5,235,804 | €9,562,613 | +€4.3m | +82.6% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,480,017 | €5,760,109 | +€4.3m | +289% |
| Reserves | 13 | €3,742,787 | €3,789,504 | +€46,717 | +1.2% |
| 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 | - | €149,979 | +€149,979 | |
| Distributable reserves | 133 | €3,740,927 | €3,637,665 | -€103,262 | -2.8% |
| Provisions and deferred taxes | 16 | - | €49,993 | +€49,993 | |
| Deferred taxes | 168 | - | €49,993 | +€49,993 | |
| Amounts payable | 17/49 | €6,995,287 | €7,534,482 | +€539,195 | +7.7% |
| Amounts payable after more than one year | 17 | €5,915,172 | €6,129,766 | +€214,594 | +3.6% |
| Financial debts | 170/4 | €5,915,172 | €6,129,766 | +€214,594 | +3.6% |
| Amounts payable within one year | 42/48 | €1,070,903 | €1,357,494 | +€286,592 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €456,134 | €333,406 | -€122,728 | -26.9% |
| Financial debts | 43 | €13,164 | €20,467 | +€7,303 | +55.5% |
| Credit institutions | 430/8 | €13,164 | €20,467 | +€7,303 | +55.5% |
| Trade debts | 44 | €25,644 | €77,170 | +€51,526 | +201% |
| Suppliers | 440/4 | €25,644 | €77,170 | +€51,526 | +201% |
| Taxes, remuneration and social security | 45 | €871 | €8,035 | +€7,164 | +823% |
| Taxes | 450/3 | €871 | €5,284 | +€4,413 | +507% |
| Remuneration and social security | 454/9 | - | €2,751 | +€2,751 | |
| Other amounts payable | 47/48 | €575,090 | €918,416 | +€343,326 | +59.7% |
| Accrued charges and deferred income | 492/3 | €9,213 | €47,222 | +€38,009 | +413% |
| Remuneration, social security and pensions | 62 | - | €14,515 | +€14,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €447,868 | €320,787 | -€127,081 | -28.4% |
| Other operating charges | 640/8 | €34,328 | €50,673 | +€16,345 | +47.6% |
| Non-recurring operating charges | 66A | €3,680 | €0 | -€3,680 | -100% |
| Gross operating margin | 9900 | €618,352 | €659,771 | +€41,418 | +6.7% |
| Operating profit (loss) | 9901 | €132,477 | €273,796 | +€141,319 | +107% |
| Financial income | 75/76B | €28,168 | €23,691 | -€4,477 | -15.9% |
| Recurring financial income | 75 | €28,168 | €23,691 | -€4,477 | -15.9% |
| Financial charges | 65/66B | €159,901 | €236,384 | +€76,483 | +47.8% |
| Recurring financial charges | 65 | €159,901 | €236,384 | +€76,483 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | €744 | €61,103 | +€60,359 | +8,117% |
| Transfer from deferred taxes | 780 | - | €71 | +€71 | |
| Transfer to deferred taxes | 680 | - | €50,064 | +€50,064 | |
| Income taxes | 67/77 | €0 | €3,468 | +€3,468 | |
| Profit (loss) for the period | 9904 | €744 | €7,642 | +€6,898 | +928% |
| Transfer from tax-exempt reserves | 789 | - | €212 | +€212 | |
| Transfer to tax-exempt reserves | 689 | - | €150,191 | +€150,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €744 | -€142,337 | -€143,080 |
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 18 October 2026 via checked.be.