DIFAMEL: 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.
DIFAMEL
Largest movements
- Receivables within one year -€2,368
down €2,368 (-2.2%), from €108,859 to €106,491
- Profit (loss) carried forward -€1,975
down €1,975 (-7.5%), from -€26,457 to -€28,432
- Gross operating margin +€4,579
up €4,579, from -€4,234 to €345
- Taxes +€1,255
new in 2025: €1,255
- Other operating charges +€396
new in 2025: €396
- Financial charges +€314
up €314 (+122.7%), from €256 to €570
- Depreciation -€45
down €45 (-31.3%), from €144 to €99
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 | €109,363 | €106,874 | -€2,489 | -2.3% |
| Fixed assets | 21/28 | €99 | €0 | -€99 | -100.0% |
| Tangible fixed assets | 22/27 | €99 | €0 | -€99 | -100.0% |
| Plant, machinery and equipment | 23 | €99 | €0 | -€99 | -100.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €109,264 | €106,874 | -€2,390 | -2.2% |
| Amounts receivable within one year | 40/41 | €108,859 | €106,491 | -€2,368 | -2.2% |
| Other amounts receivable | 41 | €108,859 | €106,491 | -€2,368 | -2.2% |
| Cash at bank and in hand | 54/58 | €405 | €383 | -€22 | -5.4% |
| Total equity and liabilities | 10/49 | €109,363 | €106,874 | -€2,489 | -2.3% |
| Equity | 10/15 | €103,673 | €101,699 | -€1,974 | -1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €111,538 | €111,539 | +€1 | 0.0% |
| Tax-exempt reserves | 132 | €10,273 | €10,273 | = | 0.0% |
| Distributable reserves | 133 | €101,265 | €101,266 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€26,457 | -€28,432 | -€1,975 | -7.5% |
| Amounts payable | 17/49 | €5,690 | €5,175 | -€515 | -9.1% |
| Amounts payable within one year | 42/48 | €5,690 | €5,175 | -€515 | -9.1% |
| Trade debts | 44 | €1,404 | €888 | -€516 | -36.8% |
| Suppliers | 440/4 | €1,404 | €888 | -€516 | -36.8% |
| Other amounts payable | 47/48 | €4,286 | €4,287 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144 | €99 | -€45 | -31.3% |
| Other operating charges | 640/8 | - | €396 | +€396 | |
| Gross operating margin | 9900 | -€4,234 | €345 | +€4,579 | |
| Operating profit (loss) | 9901 | -€4,378 | -€150 | +€4,228 | +96.6% |
| Financial charges | 65/66B | €256 | €570 | +€314 | +122.7% |
| Recurring financial charges | 65 | €256 | €570 | +€314 | +122.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,634 | -€720 | +€3,914 | +84.5% |
| Income taxes | 67/77 | - | €1,255 | +€1,255 | |
| Profit (loss) for the period | 9904 | -€4,634 | -€1,975 | +€2,659 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,634 | -€1,975 | +€2,659 | +57.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.