DIDZ: 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.
DIDZ
Largest movements
- Cash +€45,790
up €45,790 (+40.6%), from €112,763 to €158,552
mainly Net result for the year (+€108,566) and Other debts (+€77,743)
- Other debts +€77,743
up €77,743 (+41.9%), from €185,440 to €263,182
- Reserves -€41,434
down €41,434 (-38.8%), from €106,767 to €65,333
- Tax, wage and social debts +€25,967
up €25,967 (+411%), from €6,315 to €32,282
of which Taxes: +€23,667
- Debts after one year -€17,914
down €17,914 (-11.8%), from €152,460 to €134,546
- Gross operating margin +€7,113
up €7,113 (+4.6%), from €154,930 to €162,043
- Financial charges +€5,886
up €5,886 (+227%), from €2,593 to €8,479
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 | €498,652 | €540,681 | +€42,029 | +8.4% |
| Fixed assets | 21/28 | €314,102 | €313,947 | -€155 | 0.0% |
| Tangible fixed assets | 22/27 | €314,102 | €313,947 | -€155 | 0.0% |
| Land and buildings | 22 | €308,503 | €300,355 | -€8,148 | -2.6% |
| Plant, machinery and equipment | 23 | €5,599 | €5,477 | -€122 | -2.2% |
| Furniture and vehicles | 24 | - | €8,115 | +€8,115 | |
| Current assets | 29/58 | €184,550 | €226,734 | +€42,184 | +22.9% |
| Amounts receivable within one year | 40/41 | €65,000 | €66,752 | +€1,752 | +2.7% |
| Trade receivables | 40 | €65,000 | €66,000 | +€1,000 | +1.5% |
| Other amounts receivable | 41 | - | €752 | +€752 | |
| Cash at bank and in hand | 54/58 | €112,763 | €158,552 | +€45,790 | +40.6% |
| Deferred charges and accrued income | 490/1 | €6,787 | €1,430 | -€5,357 | -78.9% |
| Total equity and liabilities | 10/49 | €498,652 | €540,681 | +€42,029 | +8.4% |
| Equity | 10/15 | €125,367 | €83,933 | -€41,434 | -33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,767 | €65,333 | -€41,434 | -38.8% |
| Distributable reserves | 133 | €106,767 | €65,333 | -€41,434 | -38.8% |
| Amounts payable | 17/49 | €373,284 | €456,747 | +€83,463 | +22.4% |
| Amounts payable after more than one year | 17 | €152,460 | €134,546 | -€17,914 | -11.8% |
| Financial debts | 170/4 | €152,460 | €134,546 | -€17,914 | -11.8% |
| Amounts payable within one year | 42/48 | €220,256 | €321,925 | +€101,670 | +46.2% |
| Current portion of amounts payable after more than one year | 42 | €17,725 | €17,914 | +€189 | +1.1% |
| Trade debts | 44 | €10,776 | €8,547 | -€2,230 | -20.7% |
| Suppliers | 440/4 | €10,776 | €8,547 | -€2,230 | -20.7% |
| Taxes, remuneration and social security | 45 | €6,315 | €32,282 | +€25,967 | +411% |
| Taxes | 450/3 | €6,315 | €29,982 | +€23,667 | +375% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €185,440 | €263,182 | +€77,743 | +41.9% |
| Accrued charges and deferred income | 492/3 | €568 | €276 | -€292 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,028 | €9,622 | -€1,406 | -12.7% |
| Other operating charges | 640/8 | €4,242 | €2,640 | -€1,602 | -37.8% |
| Gross operating margin | 9900 | €154,930 | €162,043 | +€7,113 | +4.6% |
| Operating profit (loss) | 9901 | €139,660 | €149,781 | +€10,121 | +7.2% |
| Financial income | 75/76B | €16 | €1,513 | +€1,497 | +9,285% |
| Recurring financial income | 75 | €16 | €1,513 | +€1,497 | +9,285% |
| Financial charges | 65/66B | €2,593 | €8,479 | +€5,886 | +227% |
| Recurring financial charges | 65 | €2,593 | €8,479 | +€5,886 | +227% |
| Profit (loss) for the period before taxes | 9903 | €137,083 | €142,814 | +€5,731 | +4.2% |
| Income taxes | 67/77 | €32,932 | €34,248 | +€1,316 | +4.0% |
| Profit (loss) for the period | 9904 | €104,151 | €108,566 | +€4,415 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €104,151 | €108,566 | +€4,415 | +4.2% |
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.