DIFA@HOME: 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@HOME
Largest movements
- Cash +€6,922
up €6,922 (+9.2%), from €75,023 to €81,945
mainly Net result for the year (+€13,631) and Tax, wage and social debts (+€6,360)
- Reserves +€12,631
up €12,631 (+6.7%), from €187,746 to €200,377
- Debts after one year -€8,377
down €8,377 (-39.5%), from €21,193 to €12,816
- Tax, wage and social debts +€6,360
up €6,360 (+44.6%), from €14,266 to €20,626
- Other debts -€3,000
down €3,000 (-64.6%), from €4,644 to €1,644
- Gross operating margin +€8,988
up €8,988 (+36.9%), from €24,359 to €33,347
- Taxes +€4,247
up €4,247 (+52.2%), from €8,143 to €12,390
- Financial charges -€939
down €939 (-16.6%), from €5,665 to €4,726
- Depreciation -€431
down €431 (-62.6%), from €688 to €257
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 | €265,467 | €272,285 | +€6,818 | +2.6% |
| Fixed assets | 21/28 | €187,971 | €187,714 | -€257 | -0.1% |
| Tangible fixed assets | 22/27 | €187,946 | €187,689 | -€257 | -0.1% |
| Furniture and vehicles | 24 | €257 | - | -€257 | |
| Other tangible fixed assets | 26 | €187,689 | €187,689 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €77,496 | €84,571 | +€7,075 | +9.1% |
| Amounts receivable within one year | 40/41 | €836 | €1,280 | +€444 | +53.1% |
| Trade receivables | 40 | €836 | €1,280 | +€444 | +53.1% |
| Cash at bank and in hand | 54/58 | €75,023 | €81,945 | +€6,922 | +9.2% |
| Deferred charges and accrued income | 490/1 | €1,637 | €1,346 | -€291 | -17.8% |
| Total equity and liabilities | 10/49 | €265,467 | €272,285 | +€6,818 | +2.6% |
| Equity | 10/15 | €207,746 | €220,377 | +€12,631 | +6.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €187,746 | €200,377 | +€12,631 | +6.7% |
| Distributable reserves | 133 | €187,746 | €200,377 | +€12,631 | +6.7% |
| Amounts payable | 17/49 | €57,721 | €51,908 | -€5,813 | -10.1% |
| Amounts payable after more than one year | 17 | €21,193 | €12,816 | -€8,377 | -39.5% |
| Financial debts | 170/4 | €21,193 | €12,816 | -€8,377 | -39.5% |
| Amounts payable within one year | 42/48 | €33,712 | €37,792 | +€4,080 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €8,247 | €8,377 | +€130 | +1.6% |
| Trade debts | 44 | €6,555 | €7,145 | +€590 | +9.0% |
| Suppliers | 440/4 | €6,555 | €7,145 | +€590 | +9.0% |
| Taxes, remuneration and social security | 45 | €14,266 | €20,626 | +€6,360 | +44.6% |
| Taxes | 450/3 | €14,266 | €20,626 | +€6,360 | +44.6% |
| Other amounts payable | 47/48 | €4,644 | €1,644 | -€3,000 | -64.6% |
| Accrued charges and deferred income | 492/3 | €2,816 | €1,300 | -€1,516 | -53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €257 | -€431 | -62.6% |
| Other operating charges | 640/8 | €2,145 | €2,348 | +€203 | +9.5% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €24,359 | €33,347 | +€8,988 | +36.9% |
| Operating profit (loss) | 9901 | €21,400 | €30,742 | +€9,342 | +43.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €5,665 | €4,726 | -€939 | -16.6% |
| Recurring financial charges | 65 | €5,665 | €4,726 | -€939 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €15,735 | €26,021 | +€10,286 | +65.4% |
| Income taxes | 67/77 | €8,143 | €12,390 | +€4,247 | +52.2% |
| Profit (loss) for the period | 9904 | €7,592 | €13,631 | +€6,039 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,592 | €13,631 | +€6,039 | +79.5% |
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 13 October 2026 via checked.be.