DIFAC: what changed
Two fiscal 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.
DIFAC
Largest movements
- Cash -€11,405
down €11,405 (-71.6%), from €15,922 to €4,517
mainly Trade debts (-€9,309) and Net result for the year (-€8,265)
- Tangible fixed assets -€7,384
down €7,384 (-27.7%), from €26,636 to €19,253
of which Furniture and vehicles: -€5,996
- Trade debts -€9,309
down €9,309 (-65.0%), from €14,315 to €5,007
- Profit (loss) carried forward -€8,265
down €8,265, from €47 to -€8,218
- Other debts -€1,000
down €1,000 (-55.1%), from €1,814 to €814
- Gross operating margin -€13,670
down €13,670 (-95.3%), from €14,350 to €679
- Depreciation -€1,716
down €1,716 (-18.0%), from €9,519 to €7,803
- Other operating charges +€429
up €429 (+111.5%), from €384 to €813
- Taxes -€376
no longer reported in 2025 (was €376)
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 | €49,529 | €30,579 | -€18,950 | -38.3% |
| Fixed assets | 21/28 | €26,636 | €19,253 | -€7,384 | -27.7% |
| Tangible fixed assets | 22/27 | €26,636 | €19,253 | -€7,384 | -27.7% |
| Plant, machinery and equipment | 23 | €5,140 | €3,752 | -€1,387 | -27.0% |
| Furniture and vehicles | 24 | €21,497 | €15,500 | -€5,996 | -27.9% |
| Current assets | 29/58 | €22,893 | €11,326 | -€11,566 | -50.5% |
| Amounts receivable within one year | 40/41 | €6,970 | €6,809 | -€161 | -2.3% |
| Trade receivables | 40 | €5,856 | €5,580 | -€276 | -4.7% |
| Other amounts receivable | 41 | €1,114 | €1,229 | +€114 | +10.3% |
| Cash at bank and in hand | 54/58 | €15,922 | €4,517 | -€11,405 | -71.6% |
| Total equity and liabilities | 10/49 | €49,529 | €30,579 | -€18,950 | -38.3% |
| Equity | 10/15 | €33,024 | €24,759 | -€8,265 | -25.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €26,780 | €26,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €7,410 | €7,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47 | -€8,218 | -€8,265 | |
| Amounts payable | 17/49 | €16,505 | €5,820 | -€10,685 | -64.7% |
| Amounts payable within one year | 42/48 | €16,505 | €5,820 | -€10,685 | -64.7% |
| Trade debts | 44 | €14,315 | €5,007 | -€9,309 | -65.0% |
| Suppliers | 440/4 | €14,315 | €5,007 | -€9,309 | -65.0% |
| Taxes, remuneration and social security | 45 | €376 | - | -€376 | |
| Taxes | 450/3 | €376 | - | -€376 | |
| Other amounts payable | 47/48 | €1,814 | €814 | -€1,000 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,519 | €7,803 | -€1,716 | -18.0% |
| Other operating charges | 640/8 | €384 | €813 | +€429 | +111.5% |
| Non-recurring operating charges | 66A | €3 | €1 | -€3 | -81.5% |
| Gross operating margin | 9900 | €14,350 | €679 | -€13,670 | -95.3% |
| Operating profit (loss) | 9901 | €4,443 | -€7,937 | -€12,380 | |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €323 | €329 | +€5 | +1.6% |
| Recurring financial charges | 65 | €323 | €329 | +€5 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €4,141 | -€8,265 | -€12,406 | |
| Income taxes | 67/77 | €376 | - | -€376 | |
| Profit (loss) for the period | 9904 | €3,765 | -€8,265 | -€12,030 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,765 | -€8,265 | -€12,030 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.