DIDYMUS: 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.
DIDYMUS
Largest movements
- Cash +€17,895
up €17,895 (+59.2%), from €30,205 to €48,100
mainly Net result for the year (+€24,383) and Depreciation (+€5,134)
- Receivables within one year +€8,384
up €8,384 (+87.9%), from €9,539 to €17,923
of which Trade receivables: +€8,384
- Tangible fixed assets -€6,760
down €6,760 (-44.2%), from €15,281 to €8,521
of which Furniture and vehicles: -€5,368
- Deferred charges and accrued income +€773
up €773 (+38.9%), from €1,985 to €2,759
- Reserves +€17,580
up €17,580 (+65.7%), from €26,777 to €44,357
of which Distributable reserves: +€17,580
- Trade debts +€4,078
up €4,078 (+245%), from €1,667 to €5,744
- Current portion of long-term debt -€3,095
down €3,095 (-100%), from €3,095 to €0
- Profit (loss) carried forward +€2,892
up €2,892, from -€2,892 to €0
- Other debts -€2,625
down €2,625 (-32.4%), from €8,108 to €5,484
- Gross operating margin +€17,813
up €17,813 (+66.0%), from €26,977 to €44,791
- Taxes +€10,042
up €10,042 (+379%), from €2,648 to €12,691
- Depreciation -€6,207
down €6,207 (-54.7%), from €11,341 to €5,134
- Financial charges +€968
up €968 (+142%), from €681 to €1,649
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 | €57,010 | €77,303 | +€20,292 | +35.6% |
| Fixed assets | 21/28 | €15,281 | €8,521 | -€6,760 | -44.2% |
| Tangible fixed assets | 22/27 | €15,281 | €8,521 | -€6,760 | -44.2% |
| Land and buildings | 22 | €1,926 | €819 | -€1,107 | -57.5% |
| Plant, machinery and equipment | 23 | €635 | €350 | -€285 | -44.8% |
| Furniture and vehicles | 24 | €12,720 | €7,352 | -€5,368 | -42.2% |
| Current assets | 29/58 | €41,729 | €68,782 | +€27,052 | +64.8% |
| Amounts receivable within one year | 40/41 | €9,539 | €17,923 | +€8,384 | +87.9% |
| Trade receivables | 40 | €8,187 | €16,571 | +€8,384 | +102% |
| Other amounts receivable | 41 | €1,352 | €1,352 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,205 | €48,100 | +€17,895 | +59.2% |
| Deferred charges and accrued income | 490/1 | €1,985 | €2,759 | +€773 | +38.9% |
| Total equity and liabilities | 10/49 | €57,010 | €77,303 | +€20,292 | +35.6% |
| Equity | 10/15 | €42,486 | €62,957 | +€20,472 | +48.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,777 | €44,357 | +€17,580 | +65.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,917 | €42,497 | +€17,580 | +70.6% |
| Profit (loss) carried forward | 14 | -€2,892 | €0 | +€2,892 | |
| Amounts payable | 17/49 | €14,525 | €14,346 | -€179 | -1.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €14,525 | €14,346 | -€179 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €3,095 | €0 | -€3,095 | -100% |
| Trade debts | 44 | €1,667 | €5,744 | +€4,078 | +245% |
| Suppliers | 440/4 | €1,667 | €5,744 | +€4,078 | +245% |
| Taxes, remuneration and social security | 45 | €1,655 | €3,118 | +€1,463 | +88.4% |
| Taxes | 450/3 | €1,655 | €3,118 | +€1,463 | +88.4% |
| Other amounts payable | 47/48 | €8,108 | €5,484 | -€2,625 | -32.4% |
| Non-recurring operating income | 76A | - | €15,009 | +€15,009 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,341 | €5,134 | -€6,207 | -54.7% |
| Other operating charges | 640/8 | €881 | €933 | +€53 | +6.0% |
| Gross operating margin | 9900 | €26,977 | €44,791 | +€17,813 | +66.0% |
| Operating profit (loss) | 9901 | €14,755 | €38,723 | +€23,968 | +162% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.4% |
| Financial charges | 65/66B | €681 | €1,649 | +€968 | +142% |
| Recurring financial charges | 65 | €681 | €1,649 | +€968 | +142% |
| Profit (loss) for the period before taxes | 9903 | €14,075 | €37,074 | +€22,999 | +163% |
| Income taxes | 67/77 | €2,648 | €12,691 | +€10,042 | +379% |
| Profit (loss) for the period | 9904 | €11,427 | €24,383 | +€12,957 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €11,427 | €24,383 | +€12,957 | +113% |
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 14 October 2026 via checked.be.