DIFACO: 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.
DIFACO
Largest movements
- Tangible fixed assets -€3,558
down €3,558 (-24.3%), from €14,631 to €11,073
of which Other tangible fixed assets: -€4,377
- Receivables within one year +€1,276
up €1,276 (+5.3%), from €24,305 to €25,582
of which Other amounts receivable: +€2,477
- Cash -€669
down €669 (-99.2%), from €675 to €6
mainly Net result for the year (-€2,905) and Receivables within one year (-€1,276)
- Deferred charges and accrued income -€581
down €581 (-100%), from €581 to €0
- Profit (loss) carried forward -€2,905
down €2,905 (-15.2%), from €19,149 to €16,245
- Tax, wage and social debts -€537
down €537 (-100%), from €537 to €0
- Gross operating margin -€10,152
down €10,152 (-91.3%), from €11,116 to €964
- Depreciation -€6,336
down €6,336 (-57.4%), from €11,031 to €4,695
- Other operating charges -€420
down €420 (-51.3%), from €820 to €400
- Financial income +€117
up €117 (+9.5%), from €1,229 to €1,346
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 | €40,236 | €36,705 | -€3,532 | -8.8% |
| Fixed assets | 21/28 | €14,675 | €11,117 | -€3,558 | -24.2% |
| Tangible fixed assets | 22/27 | €14,631 | €11,073 | -€3,558 | -24.3% |
| Furniture and vehicles | 24 | €2,106 | €2,925 | +€819 | +38.9% |
| Other tangible fixed assets | 26 | €12,525 | €8,149 | -€4,377 | -34.9% |
| Financial fixed assets | 28 | €44 | €44 | = | 0.0% |
| Current assets | 29/58 | €25,561 | €25,587 | +€26 | +0.1% |
| Amounts receivable within one year | 40/41 | €24,305 | €25,582 | +€1,276 | +5.3% |
| Trade receivables | 40 | €1,609 | €408 | -€1,201 | -74.6% |
| Other amounts receivable | 41 | €22,696 | €25,173 | +€2,477 | +10.9% |
| Cash at bank and in hand | 54/58 | €675 | €6 | -€669 | -99.2% |
| Deferred charges and accrued income | 490/1 | €581 | €0 | -€581 | -100% |
| Total equity and liabilities | 10/49 | €40,236 | €36,705 | -€3,532 | -8.8% |
| Equity | 10/15 | €39,609 | €36,705 | -€2,905 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,149 | €16,245 | -€2,905 | -15.2% |
| Amounts payable | 17/49 | €627 | €0 | -€627 | -100% |
| Amounts payable within one year | 42/48 | €627 | €0 | -€627 | -100% |
| Trade debts | 44 | €90 | €0 | -€90 | -100% |
| Suppliers | 440/4 | €90 | €0 | -€90 | -100% |
| Taxes, remuneration and social security | 45 | €537 | €0 | -€537 | -100% |
| Taxes | 450/3 | €537 | €0 | -€537 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,031 | €4,695 | -€6,336 | -57.4% |
| Other operating charges | 640/8 | €820 | €400 | -€420 | -51.3% |
| Gross operating margin | 9900 | €11,116 | €964 | -€10,152 | -91.3% |
| Operating profit (loss) | 9901 | -€735 | -€4,131 | -€3,396 | -462% |
| Financial income | 75/76B | €1,229 | €1,346 | +€117 | +9.5% |
| Recurring financial income | 75 | €1,229 | €1,346 | +€117 | +9.5% |
| Financial charges | 65/66B | €149 | €120 | -€29 | -19.6% |
| Recurring financial charges | 65 | €149 | €120 | -€29 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €345 | -€2,905 | -€3,250 | |
| Profit (loss) for the period | 9904 | €345 | -€2,905 | -€3,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €345 | -€2,905 | -€3,250 |
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 25 October 2026 via checked.be.