DIFA: 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.
DIFA
Largest movements
- Cash -€99,125
down €99,125 (-16.3%), from €607,826 to €508,701
mainly Contributions, distributions and other (-€81,643) and Investment in fixed assets (net) (-€40,602)
- Tangible fixed assets +€36,806
up €36,806 (+195%), from €18,877 to €55,683
of which Furniture and vehicles: +€34,898
- Trade debts -€30,270
down €30,270 (-63.8%), from €47,416 to €17,146
- Reserves -€23,403
down €23,403 (-4.8%), from €485,924 to €462,521
of which Distributable reserves: -€23,403
- Taxes -€6,786
down €6,786 (-33.5%), from €20,238 to €13,451
- Financial income -€5,484
down €5,484 (-76.0%), from €7,215 to €1,731
- Gross operating margin -€5,312
down €5,312 (-6.2%), from €86,339 to €81,027
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 | €2,134,375 | €2,072,966 | -€61,410 | -2.9% |
| Fixed assets | 21/28 | €1,508,077 | €1,544,883 | +€36,806 | +2.4% |
| Tangible fixed assets | 22/27 | €18,877 | €55,683 | +€36,806 | +195% |
| Plant, machinery and equipment | 23 | €1,610 | €4,309 | +€2,699 | +168% |
| Furniture and vehicles | 24 | €5,368 | €40,266 | +€34,898 | +650% |
| Other tangible fixed assets | 26 | €11,899 | €11,109 | -€791 | -6.6% |
| Financial fixed assets | 28 | €1,489,200 | €1,489,200 | = | 0.0% |
| Current assets | 29/58 | €626,298 | €528,082 | -€98,216 | -15.7% |
| Amounts receivable within one year | 40/41 | €353 | €6,084 | +€5,731 | +1,626% |
| Trade receivables | 40 | €353 | €6,084 | +€5,731 | +1,626% |
| Cash at bank and in hand | 54/58 | €607,826 | €508,701 | -€99,125 | -16.3% |
| Deferred charges and accrued income | 490/1 | €18,120 | €13,297 | -€4,822 | -26.6% |
| Total equity and liabilities | 10/49 | €2,134,375 | €2,072,966 | -€61,410 | -2.9% |
| Equity | 10/15 | €1,881,964 | €1,858,561 | -€23,403 | -1.2% |
| Contributions | 10/11 | €1,396,040 | €1,396,040 | = | 0.0% |
| Reserves | 13 | €485,924 | €462,521 | -€23,403 | -4.8% |
| Non-distributable reserves | 130/1 | €22,809 | €22,809 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,809 | €22,809 | = | 0.0% |
| Distributable reserves | 133 | €463,115 | €439,713 | -€23,403 | -5.1% |
| Amounts payable | 17/49 | €252,411 | €214,404 | -€38,007 | -15.1% |
| Amounts payable within one year | 42/48 | €248,284 | €208,613 | -€39,672 | -16.0% |
| Trade debts | 44 | €47,416 | €17,146 | -€30,270 | -63.8% |
| Suppliers | 440/4 | €47,416 | €17,146 | -€30,270 | -63.8% |
| Taxes, remuneration and social security | 45 | €40,812 | €21,342 | -€19,469 | -47.7% |
| Taxes | 450/3 | €40,812 | €21,342 | -€19,469 | -47.7% |
| Other amounts payable | 47/48 | €160,057 | €170,124 | +€10,068 | +6.3% |
| Accrued charges and deferred income | 492/3 | €4,127 | €5,792 | +€1,665 | +40.4% |
| Non-recurring operating income | 76A | - | €885 | +€885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,313 | €3,795 | -€517 | -12.0% |
| Other operating charges | 640/8 | €1,293 | €1,351 | +€58 | +4.5% |
| Gross operating margin | 9900 | €86,339 | €81,027 | -€5,312 | -6.2% |
| Operating profit (loss) | 9901 | €80,734 | €75,881 | -€4,853 | -6.0% |
| Financial income | 75/76B | €7,215 | €1,731 | -€5,484 | -76.0% |
| Recurring financial income | 75 | €7,215 | €1,731 | -€5,484 | -76.0% |
| Financial charges | 65/66B | €5,230 | €5,919 | +€689 | +13.2% |
| Recurring financial charges | 65 | €5,230 | €5,919 | +€689 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €82,718 | €71,692 | -€11,027 | -13.3% |
| Income taxes | 67/77 | €20,238 | €13,451 | -€6,786 | -33.5% |
| Profit (loss) for the period | 9904 | €62,481 | €58,240 | -€4,240 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,481 | €58,240 | -€4,240 | -6.8% |
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.