DIFARMEX: 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.
DIFARMEX
Largest movements
- Tangible fixed assets -€6,677
down €6,677 (-2.3%), from €296,671 to €289,994
- Debts after one year -€90,000
no longer reported in 2025 (was €90,000)
- Other debts +€86,253
up €86,253 (+3009.6%), from €2,866 to €89,119
- Profit (loss) carried forward -€4,091
down €4,091 (-5.6%), from -€72,784 to -€76,876
- Gross operating margin -€12,715
down €12,715 (-76.6%), from €16,595 to €3,879
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 | €299,190 | €290,081 | -€9,109 | -3.0% |
| Fixed assets | 21/28 | €296,671 | €289,994 | -€6,677 | -2.3% |
| Tangible fixed assets | 22/27 | €296,671 | €289,994 | -€6,677 | -2.3% |
| Land and buildings | 22 | €296,671 | €289,994 | -€6,677 | -2.3% |
| Current assets | 29/58 | €2,519 | €87 | -€2,433 | -96.6% |
| Amounts receivable within one year | 40/41 | €851 | - | -€851 | |
| Other amounts receivable | 41 | €851 | - | -€851 | |
| Cash at bank and in hand | 54/58 | €33 | €87 | +€54 | +161.8% |
| Deferred charges and accrued income | 490/1 | €1,635 | - | -€1,635 | |
| Total equity and liabilities | 10/49 | €299,190 | €290,081 | -€9,109 | -3.0% |
| Equity | 10/15 | €204,986 | €200,895 | -€4,091 | -2.0% |
| Contributions | 10/11 | €86,769 | €86,769 | = | 0.0% |
| Capital | 10 | €86,769 | €86,769 | = | 0.0% |
| Issued capital | 100 | €86,769 | €86,769 | = | 0.0% |
| Revaluation surpluses | 12 | €186,540 | €186,540 | = | 0.0% |
| Reserves | 13 | €4,462 | €4,462 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,462 | €4,462 | = | 0.0% |
| Legal reserve | 130 | €4,462 | €4,462 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,784 | -€76,876 | -€4,091 | -5.6% |
| Amounts payable | 17/49 | €94,204 | €89,186 | -€5,018 | -5.3% |
| Amounts payable after more than one year | 17 | €90,000 | - | -€90,000 | |
| Financial debts | 170/4 | €90,000 | - | -€90,000 | |
| Amounts payable within one year | 42/48 | €4,138 | €89,119 | +€84,981 | +2053.5% |
| Trade debts | 44 | €1,272 | - | -€1,272 | |
| Suppliers | 440/4 | €1,272 | - | -€1,272 | |
| Other amounts payable | 47/48 | €2,866 | €89,119 | +€86,253 | +3009.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,677 | €6,677 | = | 0.0% |
| Other operating charges | 640/8 | €1,212 | €1,248 | +€36 | +2.9% |
| Gross operating margin | 9900 | €16,595 | €3,879 | -€12,715 | -76.6% |
| Operating profit (loss) | 9901 | €8,706 | -€4,045 | -€12,751 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,660 | -€4,091 | -€12,751 | |
| Profit (loss) for the period | 9904 | €8,660 | -€4,091 | -€12,751 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,660 | -€4,091 | -€12,751 |
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 2 October 2026 via checked.be.