Diferente.be: 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.
Diferente.be
Largest movements
- Tangible fixed assets -€20,413
down €20,413 (-43.7%), from €46,710 to €26,297
of which Other tangible fixed assets: -€12,686
- Stocks and contracts -€9,192
down €9,192 (-26.5%), from €34,720 to €25,527
- Receivables within one year -€7,247
down €7,247 (-87.0%), from €8,329 to €1,082
of which Trade receivables: -€8,281
- Cash -€2,192
down €2,192 (-3.6%), from €61,649 to €59,457
mainly Other debts (-€27,535) and Advances received (-€9,281)
- Other debts -€27,535
no longer reported in 2025 (was €27,535)
- Reserves +€15,532
up €15,532 (+23.1%), from €67,150 to €82,682
- Advances received -€9,281
down €9,281 (-93.9%), from €9,884 to €603
- Debts after one year -€8,040
down €8,040 (-52.7%), from €15,259 to €7,219
- Current portion of long-term debt -€7,943
down €7,943 (-49.7%), from €15,983 to €8,040
- Gross operating margin -€7,927
down €7,927 (-14.0%), from €56,711 to €48,784
- Staff costs +€3,867
new in 2025: €3,867
- Depreciation +€2,764
up €2,764 (+15.7%), from €17,650 to €20,413
- Taxes -€2,736
down €2,736 (-30.0%), from €9,111 to €6,374
- Financial charges -€1,949
down €1,949 (-58.5%), from €3,334 to €1,384
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 | €153,402 | €114,383 | -€39,019 | -25.4% |
| Fixed assets | 21/28 | €47,510 | €27,097 | -€20,413 | -43.0% |
| Tangible fixed assets | 22/27 | €46,710 | €26,297 | -€20,413 | -43.7% |
| Plant, machinery and equipment | 23 | €21,142 | €17,618 | -€3,524 | -16.7% |
| Furniture and vehicles | 24 | €11,291 | €7,087 | -€4,204 | -37.2% |
| Other tangible fixed assets | 26 | €14,278 | €1,593 | -€12,686 | -88.8% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €105,892 | €87,286 | -€18,606 | -17.6% |
| Stocks and contracts in progress | 3 | €34,720 | €25,527 | -€9,192 | -26.5% |
| Stocks | 30/36 | €34,720 | €25,527 | -€9,192 | -26.5% |
| Amounts receivable within one year | 40/41 | €8,329 | €1,082 | -€7,247 | -87.0% |
| Trade receivables | 40 | €8,329 | €48 | -€8,281 | -99.4% |
| Other amounts receivable | 41 | - | €1,033 | +€1,033 | |
| Cash at bank and in hand | 54/58 | €61,649 | €59,457 | -€2,192 | -3.6% |
| Deferred charges and accrued income | 490/1 | €1,194 | €1,220 | +€26 | +2.2% |
| Total equity and liabilities | 10/49 | €153,402 | €114,383 | -€39,019 | -25.4% |
| Equity | 10/15 | €69,650 | €85,182 | +€15,532 | +22.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €67,150 | €82,682 | +€15,532 | +23.1% |
| Distributable reserves | 133 | €67,150 | €82,682 | +€15,532 | +23.1% |
| Amounts payable | 17/49 | €83,752 | €29,201 | -€54,551 | -65.1% |
| Amounts payable after more than one year | 17 | €15,259 | €7,219 | -€8,040 | -52.7% |
| Financial debts | 170/4 | €15,259 | €7,219 | -€8,040 | -52.7% |
| Amounts payable within one year | 42/48 | €67,135 | €20,624 | -€46,511 | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €15,983 | €8,040 | -€7,943 | -49.7% |
| Financial debts | 43 | - | €2,354 | +€2,354 | |
| Other loans | 439 | - | €2,354 | +€2,354 | |
| Trade debts | 44 | €5,695 | €3,423 | -€2,272 | -39.9% |
| Suppliers | 440/4 | €5,695 | €3,423 | -€2,272 | -39.9% |
| Advances received on contracts in progress | 46 | €9,884 | €603 | -€9,281 | -93.9% |
| Taxes, remuneration and social security | 45 | €8,038 | €6,204 | -€1,834 | -22.8% |
| Taxes | 450/3 | €5,513 | €5,039 | -€474 | -8.6% |
| Remuneration and social security | 454/9 | €2,525 | €1,165 | -€1,360 | -53.8% |
| Other amounts payable | 47/48 | €27,535 | - | -€27,535 | |
| Accrued charges and deferred income | 492/3 | €1,359 | €1,359 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €3,867 | +€3,867 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,650 | €20,413 | +€2,764 | +15.7% |
| Other operating charges | 640/8 | €935 | €1,213 | +€279 | +29.8% |
| Gross operating margin | 9900 | €56,711 | €48,784 | -€7,927 | -14.0% |
| Operating profit (loss) | 9901 | €38,127 | €23,290 | -€14,837 | -38.9% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100.0% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100.0% |
| Financial charges | 65/66B | €3,334 | €1,384 | -€1,949 | -58.5% |
| Recurring financial charges | 65 | €3,334 | €1,384 | -€1,949 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €34,813 | €21,906 | -€12,907 | -37.1% |
| Income taxes | 67/77 | €9,111 | €6,374 | -€2,736 | -30.0% |
| Profit (loss) for the period | 9904 | €25,703 | €15,532 | -€10,171 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,703 | €15,532 | -€10,171 | -39.6% |
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 16 October 2026 via checked.be.