DIDIT: 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
DIDIT
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€11.7m
2024 · €297,015-€12.0m
Equity
€8.1m
2024 · €7.2m+€843,106
Cash
€17,762
2024 · €126,445-€108,683
Balance sheet total
€14.3m
2024 · €13.6m+€713,813
Largest movements
Assets
- Financial fixed assets +€436,000
up €436,000 (+3.2%), from €13.5m to €13.9m
of which Affiliated companies: +€13.9m
- Receivables within one year +€386,496
up €386,496, from €0 to €386,496
of which Other amounts receivable: +€294,096
Equity and liabilities
- Revaluation surpluses +€12.6m
new in 2025: €12.6m
- Profit (loss) carried forward -€11.7m
down €11.7m, from €2.5m to -€9.3m
Income statement
- Financial charges +€11.9m
up €11.9m (+4,078%), from €290,863 to €12.2m
- Gross operating margin -€588,993
no longer reported in 2025 (was €588,993)
- Turnover +€460,000
new in 2025: €460,000
- Services and other goods +€29,815
new in 2025: €29,815
- Taxes +€23,309
new in 2025: €23,309
of which Taxes: +€23,315
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
€297,015
Turnover
+€460,000
Services and other goods
-€29,815
Other operating charges
-€748
Other operating items
-€588,993
Financial income
+€10,137
Financial charges
-€11.9m
Taxes
-€23,309
Result 2025
-€11.7m
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
-€12.2m
Investment
-€436,000
Financing
+€12.6m
Cash 2024
€126,445
From operations (derived)
-€12.2m
Net result for the year
-€11.7m
Receivables within one year
-€386,496
Smaller working-capital items
+€7,792
Tax, wage and social debts
-€43,687
Other debts
-€85,148
Investment (derived)
-€436,000
Investment in fixed assets (net)
-€436,000
Financing
+€12.6m
Debts after one year
-€92,329
Current portion of long-term debt
+€84,078
Contributions, distributions and other
+€12.6m
Cash 2025
€17,762
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,590,445 | €14,304,258 | +€713,813 | +5.3% |
| Fixed assets | 21/28 | €13,464,000 | €13,900,000 | +€436,000 | +3.2% |
| Financial fixed assets | 28 | €13,464,000 | €13,900,000 | +€436,000 | +3.2% |
| Affiliated companies | 280/1 | - | €13,900,000 | +€13.9m | |
| Participating interests | 280 | - | €13,900,000 | +€13.9m | |
| Companies linked by participating interests | 282/3 | - | €0 | = | |
| Participating interests | 282 | - | €0 | = | |
| Current assets | 29/58 | €126,445 | €404,258 | +€277,813 | +220% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €0 | €386,496 | +€386,496 | |
| Trade receivables | 40 | - | €92,400 | +€92,400 | |
| Other amounts receivable | 41 | €0 | €294,096 | +€294,096 | |
| Cash at bank and in hand | 54/58 | €126,445 | €17,762 | -€108,683 | -86.0% |
| Total equity and liabilities | 10/49 | €13,590,445 | €14,304,258 | +€713,813 | +5.3% |
| Equity | 10/15 | €7,244,088 | €8,087,194 | +€843,106 | +11.6% |
| Contributions | 10/11 | €4,633,268 | €4,633,268 | = | 0.0% |
| Capital | 10 | €4,633,268 | €4,633,268 | = | 0.0% |
| Issued capital | 100 | €4,633,268 | €4,633,268 | = | 0.0% |
| Revaluation surpluses | 12 | - | €12,581,024 | +€12.6m | |
| Reserves | 13 | €135,639 | €135,639 | = | 0.0% |
| Non-distributable reserves | 130/1 | €135,639 | €135,639 | = | 0.0% |
| Legal reserve | 130 | €135,639 | €135,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,475,181 | -€9,262,737 | -€11.7m | |
| Amounts payable | 17/49 | €6,346,357 | €6,217,064 | -€129,293 | -2.0% |
| Amounts payable after more than one year | 17 | €6,025,996 | €5,933,668 | -€92,329 | -1.5% |
| Financial debts | 170/4 | €1,434,472 | €1,356,191 | -€78,281 | -5.5% |
| Subordinated loans | 170 | - | €1,356,191 | +€1.4m | |
| Other amounts payable | 178/9 | €4,591,524 | €4,577,477 | -€14,047 | -0.3% |
| Amounts payable within one year | 42/48 | €320,360 | €283,080 | -€37,280 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €84,078 | +€84,078 | |
| Trade debts | 44 | €30 | €7,507 | +€7,477 | +24,717% |
| Suppliers | 440/4 | €30 | €7,507 | +€7,477 | +24,717% |
| Taxes, remuneration and social security | 45 | €198,341 | €154,654 | -€43,687 | -22.0% |
| Taxes | 450/3 | €198,341 | €154,654 | -€43,687 | -22.0% |
| Other amounts payable | 47/48 | €121,989 | €36,841 | -€85,148 | -69.8% |
| Accrued charges and deferred income | 492/3 | - | €316 | +€316 | |
| Operating income | 70/76A | - | €460,000 | +€460,000 | |
| Turnover | 70 | - | €460,000 | +€460,000 | |
| Operating charges | 60/66A | - | €31,678 | +€31,678 | |
| Services and other goods | 61 | - | €29,815 | +€29,815 | |
| Other operating charges | 640/8 | €1,115 | €1,862 | +€748 | +67.1% |
| Gross operating margin | 9900 | €588,993 | - | -€588,993 | |
| Operating profit (loss) | 9901 | €587,878 | €428,322 | -€159,556 | -27.1% |
| Financial income | 75/76B | €0 | €10,137 | +€10,137 | |
| Recurring financial income | 75 | €0 | €10,137 | +€10,137 | |
| Income from current assets | 751 | - | €10,137 | +€10,137 | |
| Financial charges | 65/66B | €290,863 | €12,153,069 | +€11.9m | +4,078% |
| Recurring financial charges | 65 | €290,863 | €12,153,069 | +€11.9m | +4,078% |
| Debt charges | 650 | - | €334,912 | +€334,912 | |
| Other financial charges | 652/9 | - | €11,818,157 | +€11.8m | |
| Profit (loss) for the period before taxes | 9903 | €297,015 | -€11,714,609 | -€12.0m | |
| Income taxes | 67/77 | - | €23,309 | +€23,309 | |
| Taxes | 670/3 | - | €23,315 | +€23,315 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €6 | +€6 | |
| Profit (loss) for the period | 9904 | €297,015 | -€11,737,918 | -€12.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €297,015 | -€11,737,918 | -€12.0m |
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 31 October 2026 via checked.be.