DIFERA: 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.
DIFERA
Largest movements
- Receivables within one year +€18,042
up €18,042 (+104.2%), from €17,321 to €35,362
- Reserves +€50,000
up €50,000 (+32.3%), from €155,000 to €205,000
- Debts after one year -€22,857
down €22,857 (-66.7%), from €34,286 to €11,429
- Tax, wage and social debts -€12,204
down €12,204 (-64.3%), from €18,976 to €6,772
- Advances received +€3,000
new in 2025: €3,000
- Gross operating margin +€21,830
up €21,830 (+44.0%), from €49,571 to €71,401
- Taxes +€5,897
up €5,897 (+45.6%), from €12,942 to €18,839
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 | €244,056 | €262,929 | +€18,873 | +7.7% |
| Fixed assets | 21/28 | €226,000 | €226,000 | = | 0.0% |
| Financial fixed assets | 28 | €226,000 | €226,000 | = | 0.0% |
| Current assets | 29/58 | €18,056 | €36,929 | +€18,873 | +104.5% |
| Amounts receivable within one year | 40/41 | €17,321 | €35,362 | +€18,042 | +104.2% |
| Other amounts receivable | 41 | €17,321 | €35,362 | +€18,042 | +104.2% |
| Cash at bank and in hand | 54/58 | €735 | €1,566 | +€831 | +113.1% |
| Total equity and liabilities | 10/49 | €244,056 | €262,929 | +€18,873 | +7.7% |
| Equity | 10/15 | €158,385 | €208,765 | +€50,380 | +31.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €155,000 | €205,000 | +€50,000 | +32.3% |
| Distributable reserves | 133 | €155,000 | €205,000 | +€50,000 | +32.3% |
| Profit (loss) carried forward | 14 | €3,285 | €3,665 | +€380 | +11.6% |
| Amounts payable | 17/49 | €85,671 | €54,163 | -€31,508 | -36.8% |
| Amounts payable after more than one year | 17 | €34,286 | €11,429 | -€22,857 | -66.7% |
| Financial debts | 170/4 | €34,286 | €11,429 | -€22,857 | -66.7% |
| Amounts payable within one year | 42/48 | €51,385 | €42,735 | -€8,650 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €31,607 | €31,512 | -€95 | -0.3% |
| Trade debts | 44 | €802 | €1,450 | +€648 | +80.8% |
| Suppliers | 440/4 | €802 | €1,450 | +€648 | +80.8% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €18,976 | €6,772 | -€12,204 | -64.3% |
| Taxes | 450/3 | €18,976 | €6,772 | -€12,204 | -64.3% |
| Other operating charges | 640/8 | €513 | €1,096 | +€583 | +113.5% |
| Gross operating margin | 9900 | €49,571 | €71,401 | +€21,830 | +44.0% |
| Operating profit (loss) | 9901 | €49,058 | €70,305 | +€21,247 | +43.3% |
| Financial charges | 65/66B | €1,353 | €1,086 | -€267 | -19.7% |
| Recurring financial charges | 65 | €1,353 | €1,086 | -€267 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €47,705 | €69,219 | +€21,514 | +45.1% |
| Income taxes | 67/77 | €12,942 | €18,839 | +€5,897 | +45.6% |
| Profit (loss) for the period | 9904 | €34,764 | €50,380 | +€15,617 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,764 | €50,380 | +€15,617 | +44.9% |
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 10 October 2026 via checked.be.