DIF Expertises: 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.
DIF Expertises
Largest movements
- Receivables within one year -€52,085
down €52,085 (-92.4%), from €56,345 to €4,260
of which Other amounts receivable: -€51,194
- Cash -€5,878
down €5,878 (-38.9%), from €15,126 to €9,248
mainly Contributions, distributions and other (-€94,576) and Accrued charges and deferred income (-€1,063)
- Tangible fixed assets -€3,812
down €3,812 (-13.4%), from €28,526 to €24,715
- Reserves -€77,500
down €77,500 (-98.1%), from €79,016 to €1,515
- Other debts +€17,000
new in 2025: €17,000
- Accrued charges and deferred income -€1,063
no longer reported in 2025 (was €1,063)
- Gross operating margin +€6,942
up €6,942 (+34.7%), from €20,006 to €26,949
- Taxes +€5,448
new in 2025: €5,448
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.
Cash bridge derived
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 | €99,997 | €38,223 | -€61,774 | -61.8% |
| Fixed assets | 21/28 | €28,526 | €24,715 | -€3,812 | -13.4% |
| Tangible fixed assets | 22/27 | €28,526 | €24,715 | -€3,812 | -13.4% |
| Other tangible fixed assets | 26 | €28,526 | €24,715 | -€3,812 | -13.4% |
| Current assets | 29/58 | €71,471 | €13,508 | -€57,963 | -81.1% |
| Amounts receivable within one year | 40/41 | €56,345 | €4,260 | -€52,085 | -92.4% |
| Trade receivables | 40 | €891 | - | -€891 | |
| Other amounts receivable | 41 | €55,454 | €4,260 | -€51,194 | -92.3% |
| Cash at bank and in hand | 54/58 | €15,126 | €9,248 | -€5,878 | -38.9% |
| Total equity and liabilities | 10/49 | €99,997 | €38,223 | -€61,774 | -61.8% |
| Equity | 10/15 | €97,616 | €20,115 | -€77,500 | -79.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,016 | €1,515 | -€77,500 | -98.1% |
| Distributable reserves | 133 | €79,016 | €1,515 | -€77,500 | -98.1% |
| Amounts payable | 17/49 | €2,381 | €18,107 | +€15,726 | +660.4% |
| Amounts payable within one year | 42/48 | €1,318 | €18,107 | +€16,789 | +1273.9% |
| Trade debts | 44 | €1,036 | €1,011 | -€25 | -2.4% |
| Suppliers | 440/4 | €1,036 | €1,011 | -€25 | -2.4% |
| Taxes, remuneration and social security | 45 | €282 | €96 | -€185 | -65.8% |
| Taxes | 450/3 | €282 | €96 | -€185 | -65.8% |
| Other amounts payable | 47/48 | - | €17,000 | +€17,000 | |
| Accrued charges and deferred income | 492/3 | €1,063 | - | -€1,063 | |
| Non-recurring operating income | 76A | €3,113 | - | -€3,113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,812 | €3,812 | = | 0.0% |
| Other operating charges | 640/8 | €483 | €496 | +€12 | +2.6% |
| Gross operating margin | 9900 | €20,006 | €26,949 | +€6,942 | +34.7% |
| Operating profit (loss) | 9901 | €15,711 | €22,641 | +€6,930 | +44.1% |
| Financial income | 75/76B | €190 | €10 | -€180 | -94.8% |
| Recurring financial income | 75 | €190 | €10 | -€180 | -94.8% |
| Financial charges | 65/66B | €100 | €127 | +€27 | +27.3% |
| Recurring financial charges | 65 | €100 | €127 | +€27 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €15,802 | €22,524 | +€6,722 | +42.5% |
| Income taxes | 67/77 | - | €5,448 | +€5,448 | |
| Profit (loss) for the period | 9904 | €15,802 | €17,075 | +€1,274 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,802 | €17,075 | +€1,274 | +8.1% |
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 12 October 2026 via checked.be.