DEL DIFFUSION: 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.
DEL DIFFUSION
Largest movements
- Receivables within one year +€442,624
up €442,624 (+61.9%), from €715,580 to €1.2m
of which Trade receivables: +€389,444
- Cash +€287,080
up €287,080 (+69.5%), from €413,327 to €700,407
mainly Trade debts (+€777,448) and Accrued charges and deferred income (+€77,905)
- Tangible fixed assets +€30,734
new in 2025: €30,734
- Trade debts +€777,448
up €777,448 (+321%), from €242,518 to €1.0m
- Other debts -€111,023
down €111,023 (-90.7%), from €122,422 to €11,399
- Accrued charges and deferred income +€77,905
up €77,905 (+105,277%), from €74 to €77,979
- Tax, wage and social debts +€23,587
up €23,587 (+41.5%), from €56,885 to €80,472
of which Taxes: +€24,130
- Purchases and services +€209,121
up €209,121 (+31.9%), from €655,614 to €864,735
- Turnover +€196,794
up €196,794 (+29.4%), from €669,012 to €865,806
- Gross operating margin -€15,674
down €15,674 (-93.6%), from €16,745 to €1,071
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 | €1,131,469 | €1,892,163 | +€760,694 | +67.2% |
| Fixed assets | 21/28 | €2,423 | €33,217 | +€30,794 | +1,271% |
| Tangible fixed assets | 22/27 | - | €30,734 | +€30,734 | |
| Furniture and vehicles | 24 | - | €30,734 | +€30,734 | |
| Financial fixed assets | 28 | €2,423 | €2,483 | +€60 | +2.5% |
| Current assets | 29/58 | €1,129,045 | €1,858,946 | +€729,901 | +64.6% |
| Amounts receivable within one year | 40/41 | €715,580 | €1,158,204 | +€442,624 | +61.9% |
| Trade receivables | 40 | €707,925 | €1,097,369 | +€389,444 | +55.0% |
| Other amounts receivable | 41 | €7,655 | €60,836 | +€53,180 | +695% |
| Cash at bank and in hand | 54/58 | €413,327 | €700,407 | +€287,080 | +69.5% |
| Deferred charges and accrued income | 490/1 | €138 | €335 | +€197 | +142% |
| Total equity and liabilities | 10/49 | €1,131,469 | €1,892,163 | +€760,694 | +67.2% |
| Equity | 10/15 | €672,461 | €665,238 | -€7,223 | -1.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,029 | €3,029 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,029 | €3,029 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,029 | €3,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | €663,234 | €656,011 | -€7,223 | -1.1% |
| Amounts payable | 17/49 | €459,008 | €1,226,925 | +€767,917 | +167% |
| Amounts payable within one year | 42/48 | €458,934 | €1,148,946 | +€690,012 | +150% |
| Trade debts | 44 | €242,518 | €1,019,965 | +€777,448 | +321% |
| Suppliers | 440/4 | €242,518 | €1,019,965 | +€777,448 | +321% |
| Advances received on contracts in progress | 46 | €37,109 | €37,109 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €56,885 | €80,472 | +€23,587 | +41.5% |
| Taxes | 450/3 | €47,566 | €71,696 | +€24,130 | +50.7% |
| Remuneration and social security | 454/9 | €9,319 | €8,777 | -€542 | -5.8% |
| Other amounts payable | 47/48 | €122,422 | €11,399 | -€111,023 | -90.7% |
| Accrued charges and deferred income | 492/3 | €74 | €77,979 | +€77,905 | +105,277% |
| Turnover | 70 | €669,012 | €865,806 | +€196,794 | +29.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €655,614 | €864,735 | +€209,121 | +31.9% |
| Remuneration, social security and pensions | 62 | €2,918 | €1,421 | -€1,497 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €5,835 | +€5,715 | +4,762% |
| Other operating charges | 640/8 | €302 | €274 | -€28 | -9.4% |
| Gross operating margin | 9900 | €16,745 | €1,071 | -€15,674 | -93.6% |
| Operating profit (loss) | 9901 | €13,405 | -€6,459 | -€19,863 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €5,447 | €764 | -€4,683 | -86.0% |
| Recurring financial charges | 65 | €5,447 | €764 | -€4,683 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €7,962 | -€7,223 | -€15,184 | |
| Income taxes | 67/77 | €5,140 | - | -€5,140 | |
| Profit (loss) for the period | 9904 | €2,822 | -€7,223 | -€10,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,822 | -€7,223 | -€10,045 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.