DIFAST CONSTRUCT: 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.
DIFAST CONSTRUCT
Largest movements
- Receivables within one year +€112,299
up €112,299 (+71.4%), from €157,239 to €269,538
of which Trade receivables: +€119,228
- Stocks and contracts -€67,697
down €67,697 (-97.3%), from €69,572 to €1,876
- Cash +€20,570
up €20,570 (+243%), from €8,453 to €29,023
mainly Net result for the year (+€115,301) and Stocks and contracts (+€67,697)
- Tangible fixed assets -€16,840
down €16,840 (-9.5%), from €176,757 to €159,917
of which Land and buildings: -€17,462
- Current portion of long-term debt -€60,609
down €60,609 (-79.2%), from €76,504 to €15,895
- Reserves +€37,757
up €37,757 (+2,030%), from €1,860 to €39,617
of which Distributable reserves: +€37,757
- Tax, wage and social debts +€36,473
up €36,473 (+644%), from €5,659 to €42,132
of which Taxes: +€21,328
- Profit (loss) carried forward +€16,569
no longer reported in 2025 (was -€16,569)
- Debts after one year -€15,628
down €15,628 (-9.3%), from €168,165 to €152,537
- Gross operating margin +€149,642
up €149,642 (+93.4%), from €160,301 to €309,943
- Staff costs +€23,010
up €23,010 (+19.0%), from €121,100 to €144,110
- Taxes +€12,886
up €12,886 (+3,276%), from €393 to €13,279
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 | €425,406 | €472,306 | +€46,900 | +11.0% |
| Fixed assets | 21/28 | €176,848 | €160,008 | -€16,840 | -9.5% |
| Tangible fixed assets | 22/27 | €176,757 | €159,917 | -€16,840 | -9.5% |
| Land and buildings | 22 | €167,079 | €149,617 | -€17,462 | -10.5% |
| Plant, machinery and equipment | 23 | €3,573 | €3,812 | +€239 | +6.7% |
| Furniture and vehicles | 24 | €6,104 | €6,488 | +€384 | +6.3% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €248,558 | €312,298 | +€63,740 | +25.6% |
| Stocks and contracts in progress | 3 | €69,572 | €1,876 | -€67,697 | -97.3% |
| Stocks | 30/36 | €69,572 | €1,876 | -€67,697 | -97.3% |
| Amounts receivable within one year | 40/41 | €157,239 | €269,538 | +€112,299 | +71.4% |
| Trade receivables | 40 | €118,956 | €238,184 | +€119,228 | +100% |
| Other amounts receivable | 41 | €38,283 | €31,354 | -€6,930 | -18.1% |
| Cash at bank and in hand | 54/58 | €8,453 | €29,023 | +€20,570 | +243% |
| Deferred charges and accrued income | 490/1 | €13,293 | €11,861 | -€1,432 | -10.8% |
| Total equity and liabilities | 10/49 | €425,406 | €472,306 | +€46,900 | +11.0% |
| Equity | 10/15 | -€8,409 | €58,217 | +€66,626 | |
| Contributions | 10/11 | €6,300 | €18,600 | +€12,300 | +195% |
| Reserves | 13 | €1,860 | €39,617 | +€37,757 | +2,030% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €37,757 | +€37,757 | |
| Profit (loss) carried forward | 14 | -€16,569 | - | +€16,569 | |
| Amounts payable | 17/49 | €433,815 | €414,089 | -€19,725 | -4.5% |
| Amounts payable after more than one year | 17 | €168,165 | €152,537 | -€15,628 | -9.3% |
| Financial debts | 170/4 | €168,165 | €152,537 | -€15,628 | -9.3% |
| Amounts payable within one year | 42/48 | €265,649 | €261,552 | -€4,098 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €76,504 | €15,895 | -€60,609 | -79.2% |
| Financial debts | 43 | €4,388 | €810 | -€3,578 | -81.5% |
| Credit institutions | 430/8 | €4,388 | €810 | -€3,578 | -81.5% |
| Trade debts | 44 | €118,326 | €129,023 | +€10,697 | +9.0% |
| Suppliers | 440/4 | €118,326 | €129,023 | +€10,697 | +9.0% |
| Taxes, remuneration and social security | 45 | €5,659 | €42,132 | +€36,473 | +644% |
| Taxes | 450/3 | €2,631 | €23,959 | +€21,328 | +811% |
| Remuneration and social security | 454/9 | €3,028 | €18,173 | +€15,145 | +500% |
| Other amounts payable | 47/48 | €60,773 | €73,692 | +€12,919 | +21.3% |
| Remuneration, social security and pensions | 62 | €121,100 | €144,110 | +€23,010 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,344 | €23,581 | +€1,237 | +5.5% |
| Other operating charges | 640/8 | €4,972 | €5,026 | +€54 | +1.1% |
| Gross operating margin | 9900 | €160,301 | €309,943 | +€149,642 | +93.4% |
| Operating profit (loss) | 9901 | €11,885 | €137,226 | +€125,341 | +1,055% |
| Financial income | 75/76B | €288 | €50 | -€238 | -82.6% |
| Recurring financial income | 75 | €288 | €50 | -€238 | -82.6% |
| Financial charges | 65/66B | €9,083 | €8,696 | -€387 | -4.3% |
| Recurring financial charges | 65 | €9,083 | €8,696 | -€387 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €3,090 | €128,581 | +€125,490 | +4,061% |
| Income taxes | 67/77 | €393 | €13,279 | +€12,886 | +3,276% |
| Profit (loss) for the period | 9904 | €2,697 | €115,301 | +€112,604 | +4,175% |
| Profit (loss) for the period to be appropriated | 9905 | €2,697 | €115,301 | +€112,604 | +4,175% |
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 14 October 2026 via checked.be.