DIDYMA-CONSULT: 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.
DIDYMA-CONSULT
Largest movements
- Receivables within one year -€327,119
down €327,119 (-60.2%), from €543,326 to €216,207
of which Trade receivables: -€237,964
- Cash -€296,840
down €296,840 (-44.4%), from €668,096 to €371,255
mainly Other debts (-€217,602) and Investment in fixed assets (net) (-€172,468)
- Tangible fixed assets +€94,595
up €94,595 (+16.6%), from €569,748 to €664,343
of which Plant, machinery and equipment: +€69,776
- Deferred charges and accrued income -€79,558
down €79,558 (-96.7%), from €82,237 to €2,679
- Other debts -€217,602
down €217,602 (-18.9%), from €1.2m to €935,589
- Trade debts -€155,893
down €155,893 (-90.8%), from €171,618 to €15,725
- Advances received -€115,000
down €115,000 (-97.3%), from €118,150 to €3,150
- Provisions -€95,844
no longer reported in 2026 (was €95,844)
- Reserves -€24,583
down €24,583 (-7.7%), from €320,793 to €296,209
- Provisions -€95,844
new in 2026: -€95,844
- Gross operating margin -€52,522
down €52,522, from €10,570 to -€41,952
- Financial income -€34,920
down €34,920 (-94.3%), from €37,034 to €2,114
- Depreciation -€6,433
down €6,433 (-7.6%), from €84,306 to €77,873
- Other operating charges +€847
up €847 (+58.5%), from €1,450 to €2,297
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,895,895 | €1,286,973 | -€608,922 | -32.1% |
| Fixed assets | 21/28 | €598,736 | €693,331 | +€94,595 | +15.8% |
| Tangible fixed assets | 22/27 | €569,748 | €664,343 | +€94,595 | +16.6% |
| Land and buildings | 22 | €64,314 | €56,112 | -€8,202 | -12.8% |
| Plant, machinery and equipment | 23 | €367,548 | €437,324 | +€69,776 | +19.0% |
| Furniture and vehicles | 24 | €8,113 | €57,356 | +€49,243 | +607% |
| Other tangible fixed assets | 26 | €129,772 | €113,551 | -€16,222 | -12.5% |
| Financial fixed assets | 28 | €28,988 | €28,988 | = | 0.0% |
| Current assets | 29/58 | €1,297,159 | €593,642 | -€703,517 | -54.2% |
| Stocks and contracts in progress | 3 | €3,500 | €3,500 | = | 0.0% |
| Stocks | 30/36 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €543,326 | €216,207 | -€327,119 | -60.2% |
| Trade receivables | 40 | €361,560 | €123,596 | -€237,964 | -65.8% |
| Other amounts receivable | 41 | €181,766 | €92,611 | -€89,155 | -49.0% |
| Cash at bank and in hand | 54/58 | €668,096 | €371,255 | -€296,840 | -44.4% |
| Deferred charges and accrued income | 490/1 | €82,237 | €2,679 | -€79,558 | -96.7% |
| Total equity and liabilities | 10/49 | €1,895,895 | €1,286,973 | -€608,922 | -32.1% |
| Equity | 10/15 | €357,093 | €332,509 | -€24,583 | -6.9% |
| Contributions | 10/11 | €36,300 | €36,300 | = | 0.0% |
| Reserves | 13 | €320,793 | €296,209 | -€24,583 | -7.7% |
| Distributable reserves | 133 | €320,793 | €296,209 | -€24,583 | -7.7% |
| Provisions and deferred taxes | 16 | €95,844 | - | -€95,844 | |
| Provisions for liabilities and charges | 160/5 | €95,844 | - | -€95,844 | |
| Other liabilities and charges | 164/5 | €95,844 | - | -€95,844 | |
| Amounts payable | 17/49 | €1,442,958 | €954,463 | -€488,495 | -33.9% |
| Amounts payable within one year | 42/48 | €1,442,958 | €954,463 | -€488,495 | -33.9% |
| Trade debts | 44 | €171,618 | €15,725 | -€155,893 | -90.8% |
| Suppliers | 440/4 | €171,618 | €15,725 | -€155,893 | -90.8% |
| Advances received on contracts in progress | 46 | €118,150 | €3,150 | -€115,000 | -97.3% |
| Other amounts payable | 47/48 | €1,153,191 | €935,589 | -€217,602 | -18.9% |
| Non-recurring operating income | 76A | €8,702 | - | -€8,702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,306 | €77,873 | -€6,433 | -7.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€95,844 | -€95,844 | |
| Other operating charges | 640/8 | €1,450 | €2,297 | +€847 | +58.5% |
| Gross operating margin | 9900 | €10,570 | -€41,952 | -€52,522 | |
| Operating profit (loss) | 9901 | -€75,186 | -€26,279 | +€48,907 | +65.0% |
| Financial income | 75/76B | €37,034 | €2,114 | -€34,920 | -94.3% |
| Recurring financial income | 75 | €37,034 | €2,114 | -€34,920 | -94.3% |
| Financial charges | 65/66B | €155 | €418 | +€263 | +170% |
| Recurring financial charges | 65 | €155 | €418 | +€263 | +170% |
| Profit (loss) for the period before taxes | 9903 | -€38,307 | -€24,583 | +€13,724 | +35.8% |
| Income taxes | 67/77 | €60 | - | -€60 | |
| Profit (loss) for the period | 9904 | -€38,367 | -€24,583 | +€13,783 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,367 | -€24,583 | +€13,783 | +35.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.