DIDS: 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.
DIDS
Largest movements
- Cash -€8,934
down €8,934 (-72.8%), from €12,265 to €3,332
mainly Receivables within one year (-€7,872) and Net result for the year (-€6,698)
- Receivables within one year +€7,872
up €7,872 (+48.3%), from €16,283 to €24,155
of which Trade receivables: +€12,604
- Tangible fixed assets -€5,000
down €5,000 (-46.9%), from €10,663 to €5,663
of which Furniture and vehicles: -€4,454
- Profit (loss) carried forward -€6,698
down €6,698 (-37.3%), from €17,935 to €11,237
- Tax, wage and social debts +€2,864
up €2,864 (+31.1%), from €9,219 to €12,083
of which Taxes: +€2,864
- Trade debts -€1,977
down €1,977 (-48.9%), from €4,045 to €2,068
- Other debts +€1,696
up €1,696 (+54.8%), from €3,092 to €4,787
- Current portion of long-term debt -€1,474
down €1,474 (-70.6%), from €2,088 to €614
- Gross operating margin +€6,006
up €6,006, from -€2,857 to €3,149
- Financial charges +€730
up €730 (+19.9%), from €3,662 to €4,393
- Depreciation +€672
up €672 (+15.5%), from €4,328 to €5,000
- Other operating charges -€331
down €331 (-65.6%), from €505 to €174
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 | €39,492 | €33,289 | -€6,203 | -15.7% |
| Fixed assets | 21/28 | €10,663 | €5,663 | -€5,000 | -46.9% |
| Tangible fixed assets | 22/27 | €10,663 | €5,663 | -€5,000 | -46.9% |
| Plant, machinery and equipment | 23 | €1,405 | €859 | -€546 | -38.9% |
| Furniture and vehicles | 24 | €9,258 | €4,805 | -€4,454 | -48.1% |
| Current assets | 29/58 | €28,829 | €27,626 | -€1,203 | -4.2% |
| Amounts receivable within one year | 40/41 | €16,283 | €24,155 | +€7,872 | +48.3% |
| Trade receivables | 40 | €11,550 | €24,155 | +€12,604 | +109.1% |
| Other amounts receivable | 41 | €4,732 | - | -€4,732 | |
| Cash at bank and in hand | 54/58 | €12,265 | €3,332 | -€8,934 | -72.8% |
| Deferred charges and accrued income | 490/1 | €281 | €140 | -€141 | -50.3% |
| Total equity and liabilities | 10/49 | €39,492 | €33,289 | -€6,203 | -15.7% |
| Equity | 10/15 | €20,435 | €13,737 | -€6,698 | -32.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,935 | €11,237 | -€6,698 | -37.3% |
| Amounts payable | 17/49 | €19,057 | €19,552 | +€495 | +2.6% |
| Amounts payable after more than one year | 17 | €614 | - | -€614 | |
| Financial debts | 170/4 | €614 | - | -€614 | |
| Amounts payable within one year | 42/48 | €18,444 | €19,552 | +€1,108 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €2,088 | €614 | -€1,474 | -70.6% |
| Trade debts | 44 | €4,045 | €2,068 | -€1,977 | -48.9% |
| Suppliers | 440/4 | €4,045 | €2,068 | -€1,977 | -48.9% |
| Taxes, remuneration and social security | 45 | €9,219 | €12,083 | +€2,864 | +31.1% |
| Taxes | 450/3 | €5,469 | €8,333 | +€2,864 | +52.4% |
| Remuneration and social security | 454/9 | €3,750 | €3,750 | = | 0.0% |
| Other amounts payable | 47/48 | €3,092 | €4,787 | +€1,696 | +54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,328 | €5,000 | +€672 | +15.5% |
| Other operating charges | 640/8 | €505 | €174 | -€331 | -65.6% |
| Gross operating margin | 9900 | -€2,857 | €3,149 | +€6,006 | |
| Operating profit (loss) | 9901 | -€7,689 | -€2,024 | +€5,665 | +73.7% |
| Financial income | 75/76B | €8 | €16 | +€8 | +105.9% |
| Recurring financial income | 75 | €8 | €16 | +€8 | +105.9% |
| Financial charges | 65/66B | €3,662 | €4,393 | +€730 | +19.9% |
| Recurring financial charges | 65 | €3,662 | €4,393 | +€730 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,344 | -€6,401 | +€4,943 | +43.6% |
| Income taxes | 67/77 | €268 | €296 | +€29 | +10.7% |
| Profit (loss) for the period | 9904 | -€11,612 | -€6,698 | +€4,914 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,612 | -€6,698 | +€4,914 | +42.3% |
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 29 September 2026 via checked.be.