DIFERENT: 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.
DIFERENT
Largest movements
- Tangible fixed assets +€5,671
up €5,671 (+13.7%), from €41,462 to €47,133
of which Furniture and vehicles: +€5,671
- Financial fixed assets +€2,000
up €2,000 (+29.0%), from €6,899 to €8,899
- Receivables within one year -€1,451
down €1,451 (-11.2%), from €12,975 to €11,523
of which Other amounts receivable: -€1,125
- Cash -€1,402
down €1,402 (-92.3%), from €1,519 to €117
mainly Trade debts (-€20,466) and Investment in fixed assets (net) (-€7,671)
- Deferred charges and accrued income -€1,040
down €1,040 (-65.2%), from €1,595 to €555
- Trade debts -€20,466
down €20,466 (-90.7%), from €22,557 to €2,091
- Debts after one year +€11,996
up €11,996 (+283.6%), from €4,230 to €16,226
- Other debts +€9,395
up €9,395 (+24.3%), from €38,652 to €48,046
- Tax, wage and social debts +€1,298
up €1,298 (+25.7%), from €5,043 to €6,341
of which Taxes: +€872
- Profit (loss) carried forward +€907
up €907 (+3.2%), from -€28,368 to -€27,461
- Staff costs +€18,676
up €18,676 (+385.7%), from €4,842 to €23,519
- Gross operating margin +€18,476
up €18,476 (+130.0%), from €14,217 to €32,692
- Depreciation -€7,713
no longer reported in 2025 (was €7,713)
- Financial charges +€783
up €783 (+54.6%), from €1,432 to €2,215
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 | €69,499 | €73,314 | +€3,816 | +5.5% |
| Fixed assets | 21/28 | €48,361 | €56,032 | +€7,671 | +15.9% |
| Tangible fixed assets | 22/27 | €41,462 | €47,133 | +€5,671 | +13.7% |
| Land and buildings | 22 | €3,570 | €3,570 | = | 0.0% |
| Furniture and vehicles | 24 | €37,892 | €43,563 | +€5,671 | +15.0% |
| Financial fixed assets | 28 | €6,899 | €8,899 | +€2,000 | +29.0% |
| Current assets | 29/58 | €21,138 | €17,283 | -€3,855 | -18.2% |
| Stocks and contracts in progress | 3 | €5,049 | €5,087 | +€38 | +0.8% |
| Stocks | 30/36 | €5,049 | €5,087 | +€38 | +0.8% |
| Amounts receivable within one year | 40/41 | €12,975 | €11,523 | -€1,451 | -11.2% |
| Trade receivables | 40 | €11,850 | €11,523 | -€327 | -2.8% |
| Other amounts receivable | 41 | €1,125 | - | -€1,125 | |
| Cash at bank and in hand | 54/58 | €1,519 | €117 | -€1,402 | -92.3% |
| Deferred charges and accrued income | 490/1 | €1,595 | €555 | -€1,040 | -65.2% |
| Total equity and liabilities | 10/49 | €69,499 | €73,314 | +€3,816 | +5.5% |
| Equity | 10/15 | -€8,985 | -€8,078 | +€907 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €784 | €784 | = | 0.0% |
| Distributable reserves | 133 | €784 | €784 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,368 | -€27,461 | +€907 | +3.2% |
| Amounts payable | 17/49 | €78,483 | €81,392 | +€2,909 | +3.7% |
| Amounts payable after more than one year | 17 | €4,230 | €16,226 | +€11,996 | +283.6% |
| Financial debts | 170/4 | €4,230 | €16,226 | +€11,996 | +283.6% |
| Amounts payable within one year | 42/48 | €74,208 | €65,120 | -€9,087 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €7,956 | €8,643 | +€686 | +8.6% |
| Trade debts | 44 | €22,557 | €2,091 | -€20,466 | -90.7% |
| Suppliers | 440/4 | €22,557 | €2,091 | -€20,466 | -90.7% |
| Taxes, remuneration and social security | 45 | €5,043 | €6,341 | +€1,298 | +25.7% |
| Taxes | 450/3 | €3,669 | €4,541 | +€872 | +23.8% |
| Remuneration and social security | 454/9 | €1,374 | €1,800 | +€426 | +31.0% |
| Other amounts payable | 47/48 | €38,652 | €48,046 | +€9,395 | +24.3% |
| Accrued charges and deferred income | 492/3 | €46 | €46 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €4,842 | €23,519 | +€18,676 | +385.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,713 | - | -€7,713 | |
| Other operating charges | 640/8 | €2,598 | €2,481 | -€118 | -4.5% |
| Gross operating margin | 9900 | €14,217 | €32,692 | +€18,476 | +130.0% |
| Operating profit (loss) | 9901 | -€937 | €6,693 | +€7,630 | |
| Financial income | 75/76B | €177 | €98 | -€79 | -44.6% |
| Recurring financial income | 75 | €177 | €98 | -€79 | -44.6% |
| Financial charges | 65/66B | €1,432 | €2,215 | +€783 | +54.6% |
| Recurring financial charges | 65 | €1,432 | €2,215 | +€783 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,193 | €4,576 | +€6,769 | |
| Income taxes | 67/77 | €3,669 | €3,669 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€5,862 | €907 | +€6,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,862 | €907 | +€6,769 |
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 7 October 2026 via checked.be.